变动成本计算法是把一定期间所发生的变动成本计人产品成本,然后除以产量以计算单位产品成本的一种方法,在实际工作中,掌握和运用这种方法,首先要做到:一、明确预测目的企业会计不只是事后算帐,更着重的是规划未来或事前预测,参与经营决策,做好企业领导参谋。这样就需要通过计算预测,为企业领导者在短期内生产、经营决策提供一 The variable cost method is a method of calculating the variable cost incurred during a certain period and then dividing it by the output to calculate the unit product cost. In practice, to master and apply this method, we must first: Clearly predict the purpose of corporate accounting is not just afterwards, more emphasis is planning the future or in advance forecast, participate in business decision-making, good business leadership staff. This needs to be calculated by the forecast for business leaders in the short term production, business decision-making to provide a