【摘要】 首先全面分析了在现代市场经济环境中完全成本法的弊端、变动成本法优缺点及可应用性,然后提出了应用变动成本法的3种模式,最后通过一个实例进一步说明变动成本法的应用具有非常重要的现实意义。更多还原

【Abstract】 This paper gives a comprehensive analysis of the defects of the total costing approach in the economic environment of modern market and the merits and demerits and applicability of the variable costing approach, describes three modes for its application and illustrates its immediate significance with an example.更多还原