变动成本计算法隋丽茹变动成本计算法，起源于２０世纪３０年代的美国。随着资本主义经济矛盾的加深，要求企业实行科学管理，会计为企业内部管理提供更为有用的信息，更有效地进行计划、控制及评价企业内部的工作业绩和效益。尤其是第二次世界大战以后，资本主义经济进入... Methodology for calculating the cost of change Sui Liru Methodology for calculating the cost of change originated in the United States in the 1930s. With the deepening of the economic contradictions of capitalism, requiring enterprises to implement scientific management, accounting provides more useful information for the internal management of enterprises, and more effectively plans, controls and evaluates the performance and benefits of internal work. Especially after the Second World War, the capitalist economy entered ...