| 小议变动成本法的合理性 |
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| 引用本文： | 张岚. 小议变动成本法的合理性[J]. 有色冶金设计与研究, 2007, 28(4): 105-107 |
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| 作者姓名： | 张岚 |
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| 作者单位： | 江铃汽车股份有限公司,江西南昌330001 |
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| 摘 要： | 企业对盈亏临界点的计算通常是以变动成本法为基础，但也有以制造成本法为计算基础的，对于这两种成本方法计算的几种盈亏临界点的情况，本文结合案例，通过比较分析认为：盈亏临界点的计算应当以变动成本法为基础更为合理。
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| 关 键 词： | 变动成本法 制造成本法 盈亏临界点 |
| 文章编号： | 1004-4345（2007）04-0105-03 |
| 修稿时间： | 2007-01-31 |
A Discussion on Rationality of Variable Cost Method |
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| ZHANG Lan. A Discussion on Rationality of Variable Cost Method[J]. , 2007, 28(4): 105-107 |
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| Authors: | ZHANG Lan |
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| Affiliation: | Jiangling Motors Co,,Ltd, ,Nanchang, Jiangxi 330001, China |
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| Abstract: | The calculation of profit-and-loss critical points of an enterprise is generally based on variable cost method, but also based on manufacturing cost method. Through comparison and analysis in combination with examples, the paper put forward its opinion that the calculation of profit-and-loss critical points based on variable cost method is more reasonable. |
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| Keywords: | variable cost method manufacturing cost method critical point of profit and loss |
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