| 利润最大化成本分摊方法研究 |
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| 引用本文： | 赵道致,张进昌.利润最大化成本分摊方法研究[J].系统工程学报,1997(2). |
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| 作者姓名： | 赵道致 张进昌 |
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| 作者单位： | 天津理工学院管理工程系(赵道致)，天津财经学院财政系(张进昌) |
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| 摘 要： | 首先研究了企业利润与其产品的成本、间接固定成本及价格的关系．在此基础上建立了企业在采用成本定价法时，以获得最大利润为目标的间接固定成本分摊的优化模型，证明了成本分摊的利润性能函数是一个凹函数，由此给出了一种利润最大化的间接固定成本的优化分配方法
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| 关 键 词： | 间接固定成本，成本分摊，利润最大化，管理会计，优化决策 |
METHODOLOGY OF COST ALLOCATION FOR PROFIT MAXIMIZATION |
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| Zhao Daozhi.METHODOLOGY OF COST ALLOCATION FOR PROFIT MAXIMIZATION[J].Journal of Systems Engineering,1997(2). |
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| Authors: | Zhao Daozhi |
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| Abstract: | This paper analyses the relationship between profit and production cost,indirected fixed cost and its product price of an enterprise.The optimal model of indirected cost allocation for maximizing profit of enterprises using cost based pricing has been developed.The object function of maximizing profit has been shown convex.Then,a method of optimal indirected cost allocation for maximizing profit has been proposed. |
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| Keywords: | indirected fixed cost cost allocation profit maximizing management accounting optimal decision making |
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