将企业的成本根据其对业务量(即产量或销售量)的依存关系分解为变动成本和固定成本两部分,这是管理会计对企业经济活动进行规划和控制的起点。常用的分解成本的方法,包括合同确认法、技术测定法和数学分解法,其中,数学分解法又包括高低点法、回归直线法等。在实际学习应用中,我认为还有另外一种方法,即利用经营杠杆率,测定企业固定成本,进而分解 The cost of an enterprise is decomposed into two parts, variable cost and fixed cost, based on its dependence on business volume (ie, output or sales volume). This is the starting point for management accounting to plan and control corporate economic activities. Commonly used methods for cost decomposition include contract confirmation method, technical measurement method, and mathematical decomposition method. Among them, mathematics decomposition method includes high and low point method, regression line method, and the like. In practical learning applications, I think there is another way to use the operating leverage ratio to determine the fixed costs of enterprises and then to break them down.