作 者: ;
机构地区: 五邑大学
出 处: 《五邑大学学报(自然科学版)》 1995年第4期83-86,共4页
摘 要: 本文提出了目前管理会计学中未讨论的,有关DOL与保本点关系的三个定理,定理1:保本点不变是维持DOL不变的充分必要条件。定理2:在增加固定成本△a时,要维持DOL不变,要么提高售价△a/a(s-b),要么降低单位变动成本△a/a(s-b).定理3:在DOL不变的情况下,增大固定成本△a,提高销售价格△a/a(s-b),要保持利润不降低能容许销售量下降的最大值是△a(x1-x0)/a+△a。 This paper presents three proposition which be ignored in current theoryon the management accounting that is: Propositiionol, making the break-even pointconstant is a sufficient and essential condition for making tile DOL constant;Proposition 2, Considering maintain the DOL, if increase some fixed cost △a without changing the price, the variable coat mast decrease △a/a (s-b ). Otherwise. theDOL would be changed; Proposition 3, Considering maintain the DOL, if increasesome fixed cost △a with increasing selling peice △a/a(s-b) the maximum decrease involume, that can maintain the profit, would be △a(x1-x0)/a+△a.
领 域: [经济管理]