技术经济分析中的变动成本法

Variable Cost Method in Techno-economic analysis

研究和确定技术经济效果，必须选择并运用成本分析的方法。完全成本法和变动成本法是两种不同的方法，在内部管理、经营预测和方案选择等经济活动分析中，变动成本法表现出比完全成本法更突出的优点。

A cost analysis method must be selected reasonab ly and used correctly in the research and determination of techno economic eff ects. The variable cost method,different from the full cost method,has more prominent advantages in the economic analysis of the internal management,operat ion forecast and scheme selection.