1变动成本法在企业中的应用研究【摘要】在当前的经济背景下，成本问题是决定企业生死的关键，只有占据成本优势的企业，才能在市场中主动出击，获得立足之地和发展机遇。在传统的企业管理中，往往使用完全成本法去管理企业的成本信息，但在现实情况下，完全成本法显然已经不能适应企业发展的需要，企业迫切需要找到更加贴合实际与应用的成本管理方法。本文从具体应用角度出发，对变动成本法这一新兴的成本管理方法进行了研究探讨。在明确变动成本法的基础概念和理论依据的基础上，分析了变动成本法在企业不同环节中的应用情况，根据应用情况而总结了变动成本法的优点有缺点，并针对性地提出应用变动成本法的建议和意见。【关键词】变动成本法企业应用ResearchonapplicationofthevariablecostmethodintheenterpriseAbstract:Inthecurrenteconomicbackground,thecostisthekeytodecideenterpriselifeanddeath,onlyoccupythecostadvantageofenterprise,toactivelyinthemarket,gainafootholdanddevelopmentopportunities.Isusuallyusedinthetraditionalenterprisemanagement,fullcostmethodtomanagethecostofenterpriseinformation,butintherealcases,completelycostmethodobviouslyalreadycannotadapttotheneedsofthedevelopmentofenterprises,enterprisesurgentlyneedtofindmorerealisticandapplicationmethodofcostmanagement.Thisarticlefromtheperspectiveofpracticalapplication,thecostmanagementofthenewvariablecostingmethodwasstudied.Thebasisofdefiningthevariablecostmethodintheconceptand2theoreticalbasis,onthebasisofanalysisofthevariablecostmethodintheenterprise,theapplicationofdifferentlinkaccordingtotheapplicationsituationandsummarizestheadvantagesofthevariablecostmethodhasfaults,andputsforwardtheSuggestionsandcommentsofthevariablecostmethod.KeyWords:Variablecostmethod;Enterprise;Application目录摘要........................................................................I关键词......................................................................I一、绪论...................................................................1（一）选题背景..........................................................1（二）研究目的与意义.....................................................1(三)国内外研究综述.....................................................1二、变动成本法相关理论......................................................2（一）变动成本法的概念...................................................2（二）变动成本法的理论依据...............................................3三、变动成本法在企业中的应用...............................................3（一）变动成本法在成本控制中的应用.......................................3（二）变动成本法在成本核算中的应用.......................................4（三）变动成本法在成本调整中的应用.......................................4（四）变动成本法的应用实例分析——以某工艺制品企业X公司为例.............5四、变动成本法在企业应用中的评价分析.......................................5（一）企业应用变动成本法的优点...........................................61、贴合企业生产经营实际..............................................62、成本控制精准实现..................................................633、数据资料是企业短期决策的依据......................................6（二）企业应用变动成本法的缺点...........................................61、违背传统成本概念要求..............................................62、数据不符合报表编制要求，影响利润..................................63、不利于实现长期决策................................................6五、企业应用成本变动法的...
