| 变动成本法和制造成本法在实际工作中的应用 |
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| 引用本文： | 秦文岗. 变动成本法和制造成本法在实际工作中的应用[J]. 科技情报开发与经济, 2006, 16(18): 180-181 |
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| 作者姓名： | 秦文岗 |
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| 作者单位： | 西山煤电集团有限责任公司屯兰矿选煤厂,山西,古交,030206 |
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| 摘 要： | 在归纳变动成本和制造成本的应用类型的基础上,分析了各种应用类型的利弊,并对两种计算方法在应用中应注意的问题进行了探讨。
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| 关 键 词： | 成本计算 变动成本法 制造成本法 |
| 文章编号： | 1005-6033（2006）18-0180-02 |
| 收稿时间： | 2006-04-07 |
| 修稿时间： | 2006-04-07 |
Application of Variable Cost Method and Manufacture Cost Method in Working Practice |
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| QIN Wen-gang. Application of Variable Cost Method and Manufacture Cost Method in Working Practice[J]. Sci-Tech Information Development & Economy, 2006, 16(18): 180-181 |
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| Authors: | QIN Wen-gang |
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| Affiliation: | QIN Wen-gang |
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| Abstract: | Based on summing up the application types of variable cost method and manufacture cost method,this paper analyzes the advantages and disadvantages of all kinds of application types,and probes into the problems needing attention in application of two calculation methods. |
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| Keywords: | cost calculation variable cost method manufacture cost method |
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