变动成本法及其应用研究中英文外文文献翻译

not stop production, stop production loss is bigger. The product loss, because it pensate part of the fixed cost, if the stop loss of production, it pensate this part of the fixed cost is borne by the profitable products, profitable products may e losses, resulting in enterprise overall losses. Therefore, the production and operation of the indicators for the enterprise short-term prediction, decision-making to provide the required data, thus is advantageous to the enterprise managers make the right decisions. Р 译文Р变动成本法及其应用研究РEllram L M Р 摘要成本是商品经济的产物,是商品价值的重要组成部分。传统的财务会计将成本定义为,在一定条件下,企业为生产一定种类、一定数量产品所发生的各种生产费用的货币表现,也称生产成本、制造成本或产品成本。变动成本法是变动成本计算的简称,是指在组织常规的成本计算过程中,以成本性态分析为前提条件,只将变动生产成本作为产品成本的构成内容,而将固定生产成本作为期间成本,并按贡献式损益确定程序计算损益的一种成本计算模式。关键词:变动成本法,完全成本法,企业经营 1引言Р成本按经济用途分类分为制造成本和非制造成本,它是财务会计