变动成本法在翼城苗木花卉有限公司的应用

变动成本法在翼城苗木花卉有限公司的应用摘 要变动成本法能更直接地反映企业的成本变化情况，大大提高了效率，增加了成本管理的针对性，也在很大程度上简化了成本管理。但是，就我国目前的发展形势来说，变动成本法在实际的运用中还存在着不少问题，也具有一定的局限性。这对于企业未来的发展方向和将要做出的决策都有指导意义。本文深入了解了变动成本法的相关理论，对变动成本法的概念以及变动成本法在实际应用中的作用及评价方法进行了阐述，为后面的变动成本法的优势性与局限性奠定了理论基础。接着，本文分析变动成本法在翼城苗木花卉有限公司中存在的问题，提出改变传统成本法的固有思维模式、加强学习，充分理解变动成本法内涵、变动成本法与完全成本法的结合使用、明确划分变动成本与固定成本、对企业变动成本法的运用等策略。最终充分发挥变动成本法的作用，促进企业的长期稳定发展。关键词：变动成本法；企业；应用The application of variable cost method in Yicheng Miao flowers Co,Ltd.AbstractVariable cost method can more directly reflect the cost change of enterprises ， greatly improving efficiency， increasing the pertinence of cost management， and simplifying cost management to a large extent. However ， as far as the current development situation of our country is concerned， there are still many problems in the practical application of variable cost law， and also have some limitations. This is of guiding significance for the future development direction of the enterprise and the decision that will be made. This article has a deep understanding of the related theories of variable cost method， and expounds the concept of variable cost method and the role and evaluation method of variable cost method in practical application，which lays a theoretical foundation for the advantages and limitations of the variable cost method later. Then， this paper analysis of the change cost method in Yicheng flower seedlings Ltd. in question， we change the traditional co...