加强成本管理,提供有效的成本信息资料,已成为目前会计工作的一项重要任务。作为强化内部管理,帮助经营决策的一种有效管理手段——“变动成本计算法”,正随着我国经济管理体制改革的不断深化和企业经营机制的逐步完善,而引起了广大理论工作者和实际工作者的广泛注视。本文拟就如何建立我国变动成本计算法核算体系问题作一粗浅探讨。一、核算体系的构想 Strengthening cost management and providing effective cost information has become an important task in current accounting work. As an effective management measure to strengthen internal management and help business decision-making - the “Variable Cost Calculation Method”, with the continuous deepening of China’s economic management system reform and the gradual improvement of the business operation mechanism, it has aroused great interest among the theoretical workers and Extensive attention of actual workers. This article intends to establish how to set up the calculation system of change cost calculation in our country to make a brief discussion. First, the concept of accounting system