迄今为止,在我们所接触到的一些教材中,介绍量、本、利分析原理时,一般都不包括税金因素,就连美国出版的《管理会计》一书也不例外。这样做,主要是求其简单,便于把问题说清楚。但在实际工作中,这样做是不尽妥当的。因为,尽管税金不属于成本范围,但在实际工作中,所有商品都应该纳税,这是法定义务。并且有些产品(除新产品暂时减、免税外)的税率还比较高,如烟、酒等,一般轻工产品也都在5—10%左右。如不考虑税金因素,计算出的盈亏平衡点难免失实,给工作带来被动。为了使量、本、利分析建立在比较真实、可靠的基础上,笔者认为,税金因素有必要也可能纳入到量、本、利分析模型之中、具体设想是: 一、采用计算法时可把原来的公式修定为: So far, in some of the materials we have come across, the introduction of quantity, capital and profit analysis principles generally do not include taxation factors. Even the book “Management Accounting” published by the United States is no exception. In doing so, it is mainly for its simplicity and for making it clear. However, in actual work, this is inappropriate. Because, although the tax is not part of the cost, but in actual work, all goods should be taxed, this is a statutory obligation. And some products (except for the temporary reduction of new products and tax exemption) still have relatively high tax rates, such as tobacco and alcohol, and generally about 5-10% of light industrial products. If you do not consider the tax factor, the calculated breakeven point will inevitably be false, to work to bring passive. In order to make quantity, profit and profit analysis based on a more realistic and reliable basis, the author believes that tax factors are necessary and may also be included in the quantitative, the analysis of the model, the specific assumptions are: First, the use of calculation method The original formula revised as: