运用变动成本法进行短期经营决策的研究——以广恒公司为例.docxVIP

PAGE 内容摘要 在我国经济复苏以后，我国的市场经济开展活动地越来越好。随之而来的，企业之间的市场竞争也越来越剧烈。正因为这样，作为一个合格的公司领导者应该对生产成本重视起来。众所周知，成本是企业控制管理的重中之重，是衡量企业经营管理水平和经济效益的重要指标之一。近几年来，企业在短期经营决策的需要上面开始变得越来越苛刻，原本企业经常用的完全成本法所产生的会计信息已经无法满足了，在这种激烈的大环境下各个企业都在寻找突破，主要是为了实现公司更低的成本去获得更高的利润目标。而变动成本法就是一种突破，因为它提供的成本数据更为准确。而企业的财务部门也能方便经营，对市场变化更加灵敏；还能为公司成本需求者提供正确有效的信息，方便企业的成本管理和控制以及业绩方面的评价。而在我国，中小企业占据了我国企业的大部分名额，整个中国差不多有95%都是中小型企业，中小企业运用变动成本法的能力是其经济关键之一。本文主要以广恒公司为例，通过从变动成本法的基本原理入题，然后再利用案例分析一些企业应该怎么运用变动成本法更好地帮助公司的短期经营决策；另一方面，我们还将对变动成本法在短期经营决策上面的一些帮助、如果要运用变动成本法会遇到的问题进行了说明和解决办法。 □□ 关键词：变动成本法；经营决策；中小企业；应用研究 Abstract □ After Chinas economic recovery, the market economy in China has been developing better and better. Accordingly, the market competition among enterprises is becoming more and more fierce. Because of this, as a qualified company leader, we should pay attention to the cost of production. As we all know, cost is the most important part of enterprise control and management, and it is one of the important indicators to measure the level of enterprise management and economic benefits.In recent years, enterprises have become more and more demanding in short-term business decision-making. The accounting information generated by the full cost method, which is often used by enterprises, has been unable to meet. In this fierce environment, all enterprises are looking for breakthroughs, mainly in order to achieve the companys lower cost to achieve higher profit goals. The variable cost method is a breakthrough because it provides more accurate cost data. The financial department of an enterprise can also be more convenient to operate and more sensitive to market changes. It can also provide correct and effective information for the companys cost demanders and facilitate the cost management and control of the enterprise as well as the evaluation of its performance. In our country, small and medium-sized enterprises occupy most of the quotas of our enterprises. Almost 95% of the enterprises in China are sma