【正文】 .................................................................................5用戶自定義的報表對象 .......................................................................................................................5集成的數(shù)據(jù)流 ........................................................................................................................................6分析性的銷售和利潤計劃 ...................................................................................................................7靈活的報表功能 ....................................................................................................................................8具有中央獲利分析功能的分散的邊際貢獻(xiàn)會計 .............................................................................9獲利分析會計的流程 .............................................................................................................................10獲利分析會計的分類特征 .................................................................................................................10使用標(biāo)準(zhǔn)成本的銷售成本會計 (期中銷售分析 ) ............................................................................12使用實際成本的銷售成本會計 (最終銷售分析 ) ............................................................................12固定成本歸屬的期段分析 .................................................................................................................13基于帳戶和基于成本的獲利分析 ....................................................................................................13利潤中心會計中的期間會計 .............................................................................................................142. 基本數(shù)據(jù)的定義 ..................................................................................................................................15獲利分析單元的概念 .........................................................................................................................15特征的定義 ..........................................................................................................................................16關(guān)鍵數(shù)字的定義 ..................................................................................................................................19銷售數(shù)量和利潤計劃的制定 .................................................................................................................21利潤計劃基礎(chǔ) ......................................................................................................................................21銷售數(shù)量的計劃 ..................................................................................................................................24作毛收入和凈收入計劃 .....................................................................................................................26作銷售成本計劃 ..................................................................................................................................26多種計劃技術(shù) ......................................................................................................................................27計劃的集成 ..........................................................................................................................................28促銷預(yù)算的制定 ..................................................................................................................................29編輯實際數(shù)據(jù) ......................................................................................................................................31通過均衡比例估算確定經(jīng)營毛利 ....................................................................................................32發(fā)票數(shù)據(jù)的傳輸 ..................................................................................................................................322 / 73根據(jù)計算估算 ......................................................................................................................................33用實際產(chǎn)成品成本估算 .....................................................................................................................36通過定單結(jié)果分析和結(jié)算確定經(jīng)營毛利 ........................................................................................37通過對比直接計帳的收入和成本確定經(jīng)營毛利 ...........................................................................38確定凈經(jīng)營利潤 ..................................................................................................................................39間接費用的分配 ..................................................................................................................................40期間間接費用的分配 .........................................................................................................................41客戶定單的轉(zhuǎn)送 ..................................................................................................................................43與外部發(fā)票處理系統(tǒng)的接口 .............................................................................................................43獲利能力分析 ..........................................................................................................................................44獲利分析報表的類型 .........................................................................................................................46標(biāo)準(zhǔn)報表功能 ......................................................................................................................................50表格報表 ..............................................................................................................................................54利潤中心會計 ..........................................................................................................................................58基本原理 ..............................................................................................................................................58利潤中心集成 ......................................................................................................................................58有關(guān)利潤的活動 ...............................................................................................