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亏损产品是否停产的决策方法
引用本文:姜琴.亏损产品是否停产的决策方法[J].重庆工贸职业技术学院学报,2009(4).
作者姓名:姜琴
作者单位:重庆工贸职业技术学院财经贸易系;
摘    要:决策是现代企业管理的关键和核心,管理的重心在经营,经营的重心在决策,决策的正确与否直接关系到企业的盛衰兴亡。现代企业应坚持科学发展观,依照现代管理会计的观点,对亏损产品是否停产进行实证分析后,作出正确的决策,实现企业可持续发展。

关 键 词:亏损产品  是否停产  决策分析  

The Decision-making Method of Product at a Loss
Authors:Jiang Qin
Institution:Jiang Qin (Chongqing Industry & Trade Polytechnic,Fuling,408000,Chongqing,China)
Abstract:The decision-making is the key and core of modern business management,management focus is in business,business focus is in decision-making,whether the decision-making is right or not related to the rise and fall of enterprises directly.Modern enterprises should adhere to the scientific concept of development,at the point of view of modern management accounting.The author has analyzed whether the product at a loss are cut-off or not,and make the right decisions to achieve sustainable development of enterpris...
Keywords:product at a loss  cut-off  decision analysis  
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