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长期以来,我们是用全部成本法来分析、评价利润与产销量之间的关系的,往往认为,只要售价和成本控制情况不变;产销量变动时,单位成本和单位产品的利润也保持不变;因此,销售利润总额将随产销量的变动而作正比例变动。这就是我们常说的利润同产销量(指产值)同步增减。在这种传统观念指导下,企业是这样预测销售利润和考核销售利润计划完成情况,上级主管部门也是这样给企业下达利润指标。其实,这种观念缺乏足够的理论根据,是值得研究的。在变动成本法下,因为产销量的增加,虽然一般不会改变固定成本总额,但会降低单位产品的固定成本,从而提高单位产品的利润,使利润(指销售利润,下同)增长率大于产销量的增长率。反之,产销量的减少会提高单位产品的固定成本,降低单位产品的利润,使利润下降率也大于产销量的下降率。利润变动率相当于产销量变动率的倍数(在西
For a long time, we have used the full cost method to analyze and evaluate the relationship between profit and production and sales. We often believe that as long as the price and cost control are unchanged, the unit cost and unit product profit will remain when production and sales volume changes. No change; therefore, total sales profits will change in proportion to changes in production and sales. This is how we often say that profits increase and decrease in tandem with production and sales (referring to the production value). Under the guidance of this traditional concept, the company predicts the sales profit and assesses the completion of the sales profit plan. The higher authorities also give profit indicators to the company. In fact, this concept lacks sufficient theoretical basis and is worth studying. Under the variable cost method, the increase in production and sales volume will not change the total fixed cost, but it will reduce the fixed cost of the unit product, thereby increasing the profit of the unit product, so that the profit (the sales profit, the same below) growth rate is greater than Growth rate of production and sales. Conversely, a reduction in the production and sales volume will increase the fixed cost of the unit product and reduce the profit of the unit product, so that the rate of decline in profits will also be greater than the rate of decline in production and sales. The rate of change in profit is equivalent to a multiple of the rate of change in production and sales (in the west