矿山加工企业边际分析方法

L. Kostakova
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引用次数: 0

摘要

目标。本文的目的是使边际利润分析方法适应具有多阶段生产过程操作的工业企业的情况。运用一般和特殊的研究方法(比较、概括、类型学、抽象、理论和数学建模),以及与成本和利润管理理论实施相关的系统和逻辑方法,得出了研究结果。对具有不同结果和多阶段生产过程的企业使用边际利润分析的方法得到了证实。对国内外盈利能力要素评价方法进行了研究,并针对工业企业的实际情况,对其优缺点进行了比较。在“成本-产出-利润”系统概念的基础上,采用了区别于现有的单产品和多产品工业计算方法的利润边际分析方法来计算采矿和加工企业的生产成本。在进行相关数学转换的过程中,导出了采矿加工企业相关生产再分配的生产成本计算公式和基于成本管理系统“直接成本法”确定最终产品价格的通用公式。实践证明,提出的边际利润分析方法概念模型将为工业企业,包括采矿和加工企业及其结构单位,提供提高成本和利润管理效率的机会。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
METHODS OF MARGINAL ANALYSIS USING AT MINING AND PROCESSING ENTERPRISES
Objective. The objective of the article is to adapt the methods of marginal profit analysis to the conditions of industrial enterprises with a multi-stage production process operation. Methods. The results of the study are obtained applying general and special research methods (of comparison, generalization, typology, abstraction, theoretical and mathematical modeling), as well as systematic and logical approaches related to the implementation of the theory of cost and profit management. Results. Methodical approaches to the use of marginal profit analysis for enterprises with dif­ferent results and multi-stage production process are substantiated. Domestic andforeign methods of factor assessment of profitability are studied and their comparison is carried out as for the ad­vantages and disadvantages for the conditions of industrial enterprises. Based on the concept of the system «cost-output-profit» the method of marginal analysis ofprofits for the purposes of cal­culating the cost ofproduction of mining and processing enterprises, which distinguishes it from the existing methods for single-product and multi-product industries is adapted. In the process of carrying out the relevant mathematical transformations, a formula for calculating the cost ofpro­duction for the relevant production redistributions of the mining and processing enterprise and a universal formula for determining the price of the final product based on cost management system «direct costing» is derived. It is proved that the proposed conceptual model of the methodology of marginal profit analysis will provide opportunities for industrial enterprises, including mining and processing enterprises and their structural units, to increase the efficiency of cost and profit management.
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