变动成本法在工业企业中的应用

变动成本是根据成本的性态特点,指其总额随着年产量的增减而发生同比例增减变动的成本。它主要指生产过程中耗用的直接原材料,直接人工费用和制造费用,其总额会随着产量的增减而增减。它以严格意义上的产品成本为基础,及时地实事求是地反映企业生产经营效果,避免在生产中出现的虚报,并能在一定条件下为正确地进行成本计划、成本控制和经营决策提供依据。

The Applications of Ways of Changeable Cost in Industrial Enterprise

Changeable costmeans product process consumption of raw and other materials direct labour force and expense of making.The sum of product can increase and decrease.It shows account of sales for the product.The relations between profit and cost.It provides a truelly information.To master the information clear- ly.It brings into play important actions.In interior of enterprise.It provides information about profit of each product profit critical point and cost--product--profit.It depends on analysis of profit to show the result of management enterprise to avoid the fault.In certain conditions can be to make plan correctly.It gives cost con- trol and make policy valuable information.