变动成本法 meaning in English
variable costing
Examples
- Du pont system and analyzing method based on variable cost approach
基于变动成本法的杜邦系统及分析方法 - To solve the problem , variable costing and the 3 theoretical approaches to its application are discussed in this article , and illustrated by examples the practical usage of variable costing is explored
通过阐述变动成本法的涵义及在我国理论界推行变动成本法的三种形式，并进行例证分析，初探变动成本法在实际中的应用。 - Based on the above - mentioned matter , the application of toc to the product mix problem was studied home in this article . the product mix decision problem was divided into simplex resource constrains and manifold resources constrains by enterprise ’ constrain resources , and their solution steps according to toc ’ s five key steps ameliorated were presented . some material examples were solved by toc ’ s five steps technique , linear programming ’ s simplex method and familiar accounting technique ( variational cost technique and full cost technique )
文章依据企业约束资源的多寡,将产品组合决策问题分单一资源约束与多种资源约束两种情况进行了讨论,通过对约束理论五步骤法的适当调整,给出了它们各自的约束理论解法的解题步骤,结合具体的算例,分别利用约束理论五步骤法、线性规划的单纯形解法和常见的会计学的变动成本法和完全成本法进行了求解,并对约束理论解法、线性规划解法和会计学解法进行了适当的比较分析,证明了产品组合决策问题约束理论解法的有效性和先进性。