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第一次世界大战以后,西方资本主义经济危机不断加深,市场竞争日益剧烈,传统的成本管理方法越来越不能满足企业计划管理、成本控制和经济决策的要求,于是美国的一些企业开始试行变动成本法。变动成本法首先要将总成本分为变动成本和固定成本。这两部分成本与产量有着密切的关系,用公式表示是:固定成本÷产量=单位固定成本单位变动成本×产量=变动总成本所谓固定成本是指固定总成本,而没有固定的单位成本,单位固定成本是随着产量而变动的;变动成本是指变动总成本,而单位变动成本是不变的,变动总成本则随产量而变动。根据以上的特性,设某厂固定总成本为3,000元,单位变动成本为10元,又设产量分别为200件和400件,则可以用坐标图表
After the First World War, the western capitalist economic crisis continued to deepen, market competition became increasingly fierce, and traditional cost management methods were increasingly unable to meet the requirements of enterprise planning management, cost control, and economic decision-making. Some U.S. companies began experimenting with variable costs. law. The variable cost method first divides the total cost into variable costs and fixed costs. These two parts of the cost and production are closely related, expressed by the formula: fixed cost ÷ output = unit fixed cost unit variable cost × output = total cost of change so-called fixed cost refers to the fixed total cost, and there is no fixed unit cost, unit The fixed cost is the change with the output; the variable cost is the total cost of change, while the unit cost of change is constant, and the total cost of change will change with the output. Based on the above characteristics, the fixed total cost of a factory is 3,000 yuan, the unit cost of change is 10 yuan, and the output is 200 and 400 pieces respectively. You can use the coordinate chart.