《财务与会计》1995年第2期刊登了陈世伟同志《利用经营杠杆率测定企业固定成本》一文,颇受启迪。在实际工作中,笔者还采用另一种方法,即利用变动成本率对企业成本进行分解,现将该方法介绍如下:变动成本率是指变动成本在销售收入中所占的比 “Financials and Accounting” published in the 2nd issue of 1995, Comrade Chen Shiwei’s article “Using Operational Leverage Rate to Determine Firm’s Fixed Costs,” was quite inspiring. In actual work, the author also adopts another method, namely the use of variable cost rate to decompose the cost of the enterprise. Now this method is introduced as follows: The variable cost rate refers to the proportion of the variable cost in the sales revenue.