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随着市场经济的逐步建立和完善,企业之间的竞争日益激烈,经营环境越来越复杂,暴利时代早已一去不复返,企业为了生存和发展,必须做出正确决策,否则将造成无法弥补的损失,这就要运用好边际贡献的测算,做出停产、限产、生产的正确决策。针对介绍边际贡献的计算方法较多,但是很多资料并未对边际贡献的计算方法讲述透彻,指标涵盖也未齐全,本文重点对边际贡献的计算方法进行详细的说明,特别是边际费用进行了重点介绍。
With the gradual establishment and improvement of the market economy, the competition among enterprises is becoming fiercer and the business environment is more and more complicated. The profiteering era has gone forever. In order to survive and develop, the enterprises must make correct decisions or they will not be able to do so Make up for the loss, which is to make good use of the calculation of marginal contribution, make stop production, limited production, the correct decision-making. There are many calculation methods for introducing the marginal contribution, but many of the data do not contain a thorough description of the calculation method of the marginal contribution and the indicator coverage is not complete. This article focuses on the calculation of marginal contribution in detail, especially the marginal cost Introduction.