| 浅析变动成本法的应用 |
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| 引用本文： | 陈亚光,王华.浅析变动成本法的应用[J].大连铁道学院学报,2000,21(3):97-101. |
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| 作者姓名： | 陈亚光 王华 |
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| 作者单位： | [1]大连铁道学院管理系,辽宁大连 [2]东北财经大学研究生部,辽宁大连 |
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| 摘 要： | 随着市场经济的发展，现代企业制度的完善，传统的完全成本法越来越不能满足企业管理层决策的需要。通过阐述变动成本法的涵义及在我国理论界推行变动成本法的三种形式，并进行例证分析，初探变动成本法在实际中的应用。
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| 关 键 词： | 变动成本法 单轨制 双轨制 结合制 |
Analysis on Application of Variable Costing |
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| CHEN Ya-guang, WANG Hua, ZHU Peng-iu, XU Ying-bin.Analysis on Application of Variable Costing[J].Journal of Dalian Railway Institute,2000,21(3):97-101. |
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| Authors: | CHEN Ya-guang WANG Hua ZHU Peng-iu XU Ying-bin |
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| Abstract: | As the perfection of market economy and development of modem corporate management are under way, the traditional full costing is revealing more and more problems in providing relevant information for managers to make decisions. To solve the problem, variable costing and the 3 theoretical approaches to its application are discussed in this article, and illustrated by examples the practical usage of variable costing is explored. |
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| Keywords: | variable costing single-track theory two-track theory joint theory |
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