变动成本法及其应用研究外文文献翻译.docVIP

毕业设计附件 外文文献翻译：原文+译文 文献出处：Ellram L M. The research and application of variable cost method[J]. Journal of business logistics, 2016, 1(2): 81-93.原文 The research and application of variable cost method Ellram L MAbstract Cost is a product of commodity economy, which is an important part of commodity value. Traditional financial accounting cost is defined as, under certain conditions, the enterprise for the production of a certain type, a certain number of currency product what happened all the costs of production performance, also known as the production cost, manufacturing cost and product cost.