矿业研究与开发
礦業研究與開髮
광업연구여개발
MINING RESEARCH AND DEVELOPMENT
2001年
2期
51-52
,共2页
成本性态%变动成本%固定成本
成本性態%變動成本%固定成本
성본성태%변동성본%고정성본
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。
闡述瞭產品成本性態的閤理劃分，及成本性態分析在生產決策和成本管理中的運用，併對
變動成本法覈算進行瞭討論。
천술료산품성본성태적합리화분，급성본성태분석재생산결책화성본관리중적운용，병대
변동성본법핵산진행료토론。
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 ac-
counting is presented in the paper.
