《变动成本法在企业经营决策中的应用》-毕业设计(论文).docVIP

精品 PAGE 1 精品 目 录 TOC \o 1-2 \h \z \u 摘 要 I Abstract II 前 言 1 第一章 变动成本法的基本理论 2 1.1 变动成本法的定义 2 1.2 变动成本法的特征 2 1.3 变动成本法的基本原理 3 第二章 变动成本法在企业中的应用 7 2.1变动成本法与完全成本法的区别 7 2.2变动成本法在企业中的应用 9 2.3变动成本法在企业中的应用效果 10 第三章 变动成本法在企业中存在的问题及解决思路 12 3.1变动成本法在企业中存在的问题 12 3.2变动成本法在企业中存在的问题的解决思路 12 结 论 17 参考文献（References） 18 致 谢 19 精品 精品 变动成本法在企业经营决策中的应用 摘 要 成本是企业管理的核心内容，是衡量企业经营管理水平和经济效益的重要指标之一。变动成本法是一种改变了传统的成本计算方法，它使得日常的会计核算资料既满足于财务会计的需要，又满足了决策的需要，十分有利于企业的短期利润规划和经营决策分析。而传统以来的完全成本法已在企业经营运作中形成固有模式，那么如何让企业在市场竞争日趋激烈的环境中改变原有的成本计算方法，使之更有宜于企业的经营管理，正是本文探讨与研究的目的所在。 本文在分析变动成本法的理论依据基础上，比较了变动成本法与完全成本法的主要区别，从宏观与微观两个层面概括出变动成本法的应用条件。通过结合我国财经政策及企业实际情况，系统分析了变动成本法在我国企业中的应用，并找出了行之有效的应用方法。 关键字：变动成本法；成本控制；经营决策 精品 精品 Variable cost method in the application of business decision-making Abstract Cost is the core content of the enterprise management, it is to measure the enterprise management level and economic benefit of the important indexes. Variable costs method is a changed the traditional cost calculation method, it makes the routine of accounting information in financial accounting meets the needs and meet the needs of decision-making, thf operation, so how to form inherent to enterprises in the increasingly fierce competition in the market environment change the original cost calculation method is more suitable to the enterprise management, te short-term profit is very helpful in the enterprise management decision analysis and planning. But since the traditional method has the full costs in enterprise management mode ohis paper studies the purpose and. Based on the analysis of the theoretical basis of the variable cost method, based on the variable costing and compare the main difference between completely cost method, from macro-meaning and variable costing summarized the application conditions. By combining our financial policy and the actual situation, the enterprise system changes in our country enterprise cost method, and the application of the