变动成本法：在组织常规的产品成本计算过程中，以成本性态分析为前提，只将

Variable cost method: In the organization's conventional product cost calculation process, on the premise of cost behavior analysis, only variable production cost is taken as the component of product cost, and fixed production cost and non-production cost are taken as period cost, according to the contribution type The profit and loss determination procedure is a cost calculation model for measuring profit and loss. <br>The advantages of variable cost method: 1. Promote enterprises to pay attention to sales 2. Facilitate scientific cost analysis and cost control 3. Facilitate short-term business decision-making 4. Simplify cost accounting work <br>Disadvantages of variable cost method: 1. Unit product cost does not meet traditional costs Concept 2. Can not meet the needs of long-term decision-making 3. Have a certain impact on income tax.

Variable cost method: In the process of organizing the regular product cost calculation, the cost-based analysis is based on the premise, only the variable production cost as the component of the product cost, and the fixed production cost and non-production cost as the period cost, according to the contribution profit and loss to determine the program measurement of profit and loss of a cost calculation model.<br>Advantages of variable cost method: 1. Promote enterprises to pay attention to sales 2. Easy to scientific cost analysis and cost control 3. Easy to make short-term business decisions 4. Simplify cost accounting work<br>The disadvantages of the variable cost method: 1. Unit product cost does not conform to the traditional cost concept 2. Cannot meet the needs of long-term decision-making 3. Has a certain impact on income tax.

Variable cost method: in the normal product cost calculation process of an organization, based on the cost behavior analysis, it is a cost calculation mode in which only the variable production cost is regarded as the component content of the product cost, while the fixed production cost and non production cost are regarded as the period cost, and the procedural measurement profit and loss are determined according to the contribution profit and loss.<br>The advantages of the variable cost method: 1. To promote enterprises to pay attention to sales; 2. To facilitate scientific cost analysis and cost control; 3. To facilitate short-term business decision-making; 4. To simplify cost accounting<br>The disadvantages of variable cost method: 1. Unit product cost does not meet the traditional cost concept 2. It can not meet the needs of long-term decision-making 3. It has a certain impact on income tax.