管理会计心的（Managerial accounting）.doc

管理会计心的（Managerial accounting） Principle of calculation) 5\ in order to ensure the quality of accounting information management strategies useful, typically require a production of future information estimation error control in the decision makers can accept a certain confidence interval, which reflects the principle of credibility (reliability) 6\ in accordance with the management accounting interpretation, cost (cost refers to the correlation characteristic associated with decision) 7\ in management accounting, the total cost is divided into product cost and period cost (the cost of the logo is the classification of inventory) 8\ divides all costs into fixed costs, variable costs, and mixed costs. The classification mark used is (cost nature) 9\ when the correlation coefficient r is equal to +1, indicating the relationship between the cost and the volume of business is (completely positive correlation), the following 10 projects, only in the event of current compensation, can not be deferred to next cost (cost period) 11, in order to exclude the impact of business factors, in management accounting, indicators reflecting variable cost levels generally refer to (unit variable costs) 12, in management accounting, narrow range refers to the scope of business 13, the following cost items are variable costs, constitute the content is (in the form of wage wages under the form) 14, in the application of high-low point method for cost behavior analysis, the choice of high point coordinates is based on (the highest volume of business) 15, the following can constitute a variable cost method, the product cost content is (change production costs) 16, in the variable cost method, fixed manufacturing costs should be listed as (period cost) 17, the following items can not be included in the variable cost method, the product cost is (fixed manufacturing costs) 18, and under variable costing, the profit sheet provided by the intermediate indicators is (contribution margin) 19, if a