论文部分内容阅读
管理人员在企业激烈的竞争下,决策意识也在不断提升,逐渐意识到以往完全成本法已经对企业内部管理不再完全适用。基于此,本文主要以变动成本法的概念和特征作为理论基础,分析成本变动法在企业经营策略中的优势,并以某建材公司为例,对变动成本法的具体应用加以概述,最后归纳变动成本法应注意的事项,从而推动变动成本法在我国企业中的应用。
Managers in the fierce competition in enterprises, decision-making awareness is also rising, and gradually realized that the total cost of ownership in the past has been completely in-house management is no longer fully applicable. Based on this, this dissertation mainly takes the concept and characteristics of variable cost method as theoretical basis to analyze the advantages of cost-varying method in enterprise management strategy. Taking a building materials company as an example, this article summarizes the specific application of variable cost method and finally summarizes the changes Cost Law should pay attention to the matter, thereby promoting the use of variable cost method in our enterprise.