变动成本法是以成本为基础的行为,但它是由技术进步的影响,经营规模,从一

变动成本法是以成本为基础的行为,但它是由技术进步的影响,经营规模,从一个较长时间的通货膨胀等因素影响,企业产品的可变成本不能维持在同一水平,而固定成本不能在年底开始,变动成本法提供了企业的可变成本,它可用于持续规模和不断生产能力的短期决策的贡献收入,因为企业需要确定每个产品可以作为一个长期的决定支付的支持,这将进一步确定产品的销售价格及生产能力的增减和业务规模的扩大或收缩。这就需要使用包括所有支出在内的费用数据,这项信息不能由本方法提供。因此,可变成本发对短期经营决策有显着影响,不适合长期决策。

变动成本法是以成本为基础的行为,但它是由技术进步的影响,经营规模,从一个较长时间的通货膨胀等因素影响,企业产品的可变成本不能维持在同一水平,而固定成本不能在年底开始,变动成本法提供了企业的可变成本,它可用于持续规模和不断生产能力的短期决策的贡献收入,因为企业需要确定每个产品可以作为一个长期的决定支付的支持,这将进一步确定产品的销售价格及生产能力的增减和业务规模的扩大或收缩。这就需要使用包括所有支出在内的费用数据,这项信息不能由本方法提供。因此,可变成本发对短期经营决策有显著影响,不适合长期决策。

The variable cost method is a cost based behavior, but it is influenced by technological progress, business scale, inflation and other factors for a long time. The variable cost of enterprise products cannot be maintained at the same level, while the fixed cost cannot start at the end of the year. The variable cost method provides the variable cost of enterprise, It can be used for the contribution income of the short-term decision of continuous scale and continuous production capacity, because the enterprise needs to determine the support that each product can be paid as a long-term decision, which will further determine the sales price of products, the increase and decrease of production capacity and the expansion or contraction of business scale. This requires the use of cost data, including all expenditures, which cannot be provided by this method. Therefore, it is not suitable for long-term decision-making.<br>