小议成本性态分析在生产经营中的运用

A Preliminary Discussion on How Cost Behavior Analysis is Used in Business Operations

阐述了产品成本性态的合理划分 ,及成本性态分析在生产决策和成本管理中的运用 ,并对变动成本法核算进行了讨论。

Cost behavior of a product is reasonably defined in this paper. The author also discuesses how cost behavior analysis is adopted in business policy making and cost management. Variable cost accounting is presented in the paper.