邊際成本分析在企業(yè)經(jīng)營擴(kuò)張中的改進(jìn)——兼議企業(yè)適度經(jīng)營規(guī)?！井厴I(yè)論文】

1、本科畢業(yè)論文本科畢業(yè)論文（20_20__屆）屆）邊際成本分析在企業(yè)經(jīng)營擴(kuò)張中的改進(jìn)邊際成本分析在企業(yè)經(jīng)營擴(kuò)張中的改進(jìn)—兼議企業(yè)適度經(jīng)營規(guī)模兼議企業(yè)適度經(jīng)營規(guī)模所在學(xué)院商學(xué)院專業(yè)班級(jí)財(cái)務(wù)管理學(xué)生姓名學(xué)號(hào)指導(dǎo)教師職稱完成日期年月日AbstractWiththedevelopmentoftechnologyeconomy，neithertheaccuracyoftraditionalcostmanagementmethodnitsassist

2、ancetoothermanagementcanmeetthedemofmodernenterprise.Thussomenewcostmanagementmethodshavebeenbeingintroducedintothebusinesswld，fexample，ActivitybasedCosting(ABC)isoneofthem.However，eventhoughABChadbeenpopularfawhile，IMAs

3、oonfoundthatthispopularitycannotbesustainable.ButacostingmethodcalledFlexiblePlanCostAccountingContributionMarginAccounting(GPK)hasbeenusedfalongtimeinGermanatthesametime，whichhasbeenwidespreadinthecontinuedimprovement.T

4、hismadeIMAstarttostudyintroducethismethod.BecauseChineseacademiaputtheirmostattentiontostudy，inthispaper，themethodsofmathematicseconomics，themarginalcostmarginalrevenuetheassociationbetween，thisthesisintendstostudythetec

5、hnicalfeatureshistyofGPKmakestheconclusion，canseethatthemarginalcostofproductionoperationintheroleofdecisionmaking.Marginalcostmethodintheuseofthetime，wemustseethescience，rationality，weshouldalsopayattentiontorelatedfact