变动成本法和制造成本法在实际工作中的应用

Application of Variable Cost Method and Manufacture Cost Method in Working Practice

在归纳变动成本和制造成本的应用类型的基础上,分析了各种应用类型的利弊,并对两种计算方法在应用中应注意的问题进行了探讨。

Based on summing up the application types of variable cost method and manufacture cost method, this paper analyzes the advantages and disadvantages of all kinds of application types, and probes into the problems needing attention in application of two calculation methods.