变动成本法

探索变动成本法与现行财务会计相结合的模式

Try to Find the Model Combined Variable Costing and Absorption Costing

完全成本法、制造成本法和变动成本法的比较

The contrast of Full costing Manufacturing costing and Variable costing

变动成本法与全部成本法损益差量研究

Study of the Differential Profit about Variable Costing and Full Costing

基于变动成本法的杜邦系统及分析方法

DU PONT System and Analyzing Method Based on Variable Cost Approach

论变动成本法与完全成本法及其结合应用

On the Variable and Complete Cost Method and Their Integrative Application

再探完全成本法与变动成本法的结合运用

The Study About the Combined Application of Full-cost Method and Variable Cost Method

简述变动成本法

Brief Introduction about the Calculating Method of Changing Cost

浅谈完全成本法和变动成本法

Comment on Complete dost Method and Change Cost Method

下面哪一项是采用变动成本法的最好理由？

Which one of the following is the best reason for using variable costing ?

变动成本法与全额成本法的区别初探

The Differences between Variable Costing and Absorption Costing

技术经济分析中的变动成本法

Variable Cost Method in Techno-economic analysis

谈变动成本法的应用

Applications of the variable costing method

我看变动成本法

Talking about Variable Cost Method

物流与利润完全成本法和变动成本法下营业利润差额的变动规律分析

Analyses of Variable Regularity of Business Profit Differences Based on the Complete Cost and Variable Cost Methods

制造成本法、完全成本法和变动成本法因其各自的特点、使用对象和范围的不同，可从不同的角度满足企业成本计算和成本管理的需要。

Manufacturing cost , full cost and variable cost can meet different demands for companies because of their different characteristics .

变动成本法和制造成本法在实际工作中的应用浅析会计电算化在实际工作中的运用

Application of Variable Cost Method and Manufacture Cost Method in Working Practice The Usage of Electronic Accounting In the Present Situation

变动成本法虽是西方资本主义国家的产物，但它在成本控制、短期决策、业绩评价等方面有其独特的优点。

Though variable costing is a western capitalism country 's product , it has many advantages with respect to controlling cost , short-range decision and appraising results .

变动成本法可能使公司的成本不能得到全部补偿。例如，产品定价过低不能产生足够的能力际贡献。

There is a danger that marginal costing could lead a company into a situation in which not all costs are covered , e.g.setting a price , which yields an inadequate contribution .

为此，具体讨论了如何运用变动成本法计算产品边际贡献额，建立量、本、利分析模式，测算目标利润，制定产品的价格。

Therefore , it is discussed in this paper on how to use mobile cost to calculate the gross profit and the target profit and how to decide the price of the products .

通过3个例子来比较制造成本法和变动成本法下的利润，得出结论：在业绩评价中应根据企业的实际情况谨慎选择成本计算方法。

Compares the absorption costing method and the variable costing method by three examples . The conclusion is that it should be careful to select the costing methods in evaluating performance of management .

实际应用表明，基于变动成本法的杜邦系统能够更好地对企业的财务状况进行分析，并有利于内部管理。

Applications show that the Du Pont system based on variable cost approach can make financial analysis of an enterprise more effectively and can provide better service for internal management than the traditional system .

公司应通过调整品种结构对年度利润进行事先预测和过程的控制。运用变动成本法理论按成本习性建立营销价格体系。

2 , While readjusting the varieties of products , PCG should practice forecast of annual profit and control of the production process to establish marketing price system through cost behavior analysis of varying ;

就变动成本法与财务成本核算实现合二为一核算体制&实行单轨核算，进行研究，提出一套行之有效的核算办法，这将有利于企业责任成本的落实和实施，减轻会计人员的工作量；

This article applies the variable costing method and the financial cost accounting and realizes the calculation two-in-one system & the single track calculating system and puts forward a set of effective methods of calculating .

制造成本法是我国现行有关会计制度规定的企业计算成本的方法，但在实际中，企业为了加强内部管理或适应成本管理的需要，也采用完全成本法和变动成本法计算成本。

According to related accounting regulations of China , companies calculate cost on basis of manufacturing cost , but actually , some companies also calculate full cost and variable cost in order to improve cost management .

变动成本法应企业内部管理的要求而产生，能减少损益表和产品成本信息的歪曲，减缓生产过剩的问题。

But change cost method to enhance the request that manage for business enterprise inner part but produce , change cost method can reduce the income statement with the product cost information of falsity , deceleration the over production 's problem .

在含固定输入要素情形下，对于现有的2种成本度量方法，完全成本法和变动成本法，本文探析了这2种方法各自的优点和缺点，并指出了各自的应用条件。

This paper also discusses cost efficiency evaluation under fixed inputs . There are two methods to cost computation : total cost method and variable cost method . The paper analyses advantages and disadvantage of the two methods and provides conditions under which each can be used .

制造成本法与变动成本法均属于收益计量方法，但是由于两者的理论依据及核算方法不同，导致在存货计价及利润额计算上两种方法计算的结果往往不一致。

Although both manufacturing costing and variable costing belong to the calculation method of profits . They have different theoretical basis and method of accounting . By using the two method , the different results of inventory measure and profit account are obtained , and this usually causes misunderstanding .

本文从一个条件属中下等的森工局车队着手，一方面，从众多的经济变量中，应用管理会计的变动成本法，找出与经济效益密切相关的关键变量&周转量；

By studying a transport corps of lower-middle grade in forestry in - dustry , the author , on one hand , has found out the turnover-a key variable which is closely related to the economic benefit from multitudinous economic variables by means of variable costing in managerial accounting .

市场经济条件下的变动成本定价法

Analyses on variable cost pricing under market economy

第一，广告成本策略选择，具体从变动成本定价法、目标收益定价法、边际贡献定价法三个方面进行分析。

First , the cost of advertising strategy , specifically from the variable cost pricing method , the target profit pricing , marginal contribution pricing analysis in three aspects .