The Differences between Variable Costing and Absorption Costing;
变动成本法与全额成本法的区别初探
Comparision of variable costing model with manufacturing costing model;
变动成本计算模式与制造成本计算模式比较
Analyses on variable cost pricing under market economy;
市场经济条件下的变动成本定价法
This paper introduces the basic implication of change cost method,it analysessystem-atically the feature, significance and function of change cost method, and points out theinsufficient of cost calculation method about traditional finance accounting.
本文介绍了变动成本法的基本含义，系统地分析了变动成本法特点，意义及作用。
The costs of universities,according to the interrelationship of the number of students,can be divided into fixed costs and variable costs,so that quota management should be carried out in management of fixed costs and fixed ratio management in menagement of variable costs.
高校成本按其与在校学生人数的相互关系可以分为固定成本和变动成本 ,对固定成本应实行定额管理 ,对变动成本应实行定率管理 。
Compares the absorption costing method and the variable costing method by three examples.
通过3个例子来比较制造成本法和变动成本法下的利润,得出结论:在业绩评价中应根据企业的实际情况谨慎选择成本计算方法。
In order to reconstruct and improve the traditional system, a Du Pont system based on variable cost approach is built by integrating the latter into the traditional Du Pont system.
为了对传统的杜邦财务系统进行扩展和改进,将变动成本法与传统的杜邦系统相结合,建立了基于变动成本法的杜邦系统,并运用连锁替代法,建立了杜邦财务系统的连锁替代分析模型。
variable element of semivariable cost
半变动成本的变动部分
Variable manufacturing costs would total $10 per relay.
每单位变动成本为10元。
variable sales and distribution costs
销售和摊销变动成本
By behavior costs can be classified into variable costs and fixed costs.
按习性,成本可以分为固定成本和变动成本。
Semivariable cost contains fixed and variable components.
半变动成本包含固定和变动两部分。
In terms of value, break-even point = fixed costs÷sales/ (sales - variable costs)
以价值表示：均衡点=固定成本×收入／(收入－变动成本)
Comparision of variable costing model with manufacturing costing model;
变动成本计算模式与制造成本计算模式比较
Brief Analysis of the Organic Integration of Variable Cost Method and Complete Cost Method;
浅析变动成本法与完全成本法的有机结合
Application of Variable Cost Method and Manufacture Cost Method in Working Practice;
变动成本法和制造成本法在实际工作中的应用
On the Variable and Complete Cost Method and Their Integrative Application;
论变动成本法与完全成本法及其结合应用
Analyses of Variable Regularity of Business Profit Differences Based on the Complete Cost and Variable Cost Methods;
完全成本法和变动成本法下营业利润差额的变动规律分析
Some costs include both a fixed and a variable costs element. They are called semi-variable costs or mixed costs.
有些成本同时包含固定成份和变动成份,它们被称为准变动成本或混合成本。
CVP analysis assumes that costs can be accurately divided into fixed costs and variable costs.
CVP分析假设成本可以准确地分为固定成本和变动成本。
The chart shows that the fixed costs are represented be the difference between the total cost line and the variable cost line.
从上图可以看出,固定成本即总成本线与变动成本线之间的差距。
Variable costs are those costs that vary directly with the level of output in the short term within a relevant range.
变动成本是指在相关范围内和短期内直接随产出量的变动而变动的成本。
In this chart the fixed costs are plotted paralleled to the variable costs. Thus the fixed cost line becomes the total cost line.
在这一图中,固定成本线与变动成本线平行,固定成本线就成了总成本线。
Its fixed cost is $3. The variable cost per unit is $30 and sales price is $5 per unit.
固定成本是3美元,单位变动成本是30美元,单位售价5美元。
Implementation of Zero-based Cost Budget to Change Cost Management Activities of Enterprise;
实施成本费用零基预算变革企业成本管理活动
