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本文首先全面分析了变动成本法与完全成本法的不同,然后通过实证说明了变动成本在业绩考核评价中的正确性与可行性,对于国家及企业进一步开展管理会计工作具有重要的现实意义。
This paper firstly analyzes the difference between the variable cost method and the complete cost method in an all-round way, and then empirically demonstrates the correctness and feasibility of the variable cost in the performance appraisal. It is of great practical significance for the state and the enterprises to carry out the management accounting further.