资源描述：
《变动成本法及其应用研究外文文献翻译》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。
1、毕业设计附件外文文献翻译：原文+译文文献出处：EllramLM.Theresearchandapplicationofvariablecostmethod[J].Journalofbusinesslogistics,2016,1(2):81-93.原文TheresearchandapplicationofvariablecostmethodEllramLMAbstractCostisaproductofcommodityeconomy,whichisanimportantpartofcommodityv
2、alue.Traditionalfinancialaccountingcostisdefinedas,undercertainconditions,theenterprisefortheproductionofacertaintype,acertainnumberofcurrencyproductwhathappenedallthecostsofproductionperformance,alsoknownastheproductioncost,manufacturingcostandproductco
3、st.Variablecostingisshortforvariablecostcalculation,referstotheorganizationintheprocessoftheconventionalcosting,onthepremiseconditionsintonaturestateanalysis,onlywillchangeasthecompositionoftheproductcost,productioncostandfixedcostofproductionasaperiodco
4、st,andprofitandlossaccordingtocontributiontypedeterminingprogramtocalculatethecostofprofitsandlossesofacomputingmodel.Keywords:variablecostmethodandfullcostmethod,theenterprisemanagement1IntroductionCostaccordingtotheeconomicuseforclassificationisdivided
5、intomanufacturingcostsandthemanufacturingcost;itisthefinancialandaccountinginaccordancewiththefullcostmethodonthebasisofcostaccounting.Themanufacturingcost,alsoknownasthecostofproduction,referstothecostsincurredduringtheprocessofproductmanufacturing,incl
6、udingdirectlabor,directmaterialsandmanufacturingcost.Thecharacteristicsofthemanufacturingcostisthecostprojectcandirectlyorindirectlyattributabletoaparticularproduct;Duringthemanufacturingcost,alsoknownascostsorexpenses,referstotheproductioncost,notinclud
7、edintheproductisdirectlyrecordedintotheprofitsandlossesofthecurrentcost.Includingsalescost,financialcostandmanagementcost.Itscharacteristiciscostcanmaketheenterpriseoverallbenefit,butisdifficulttodeterminetheexpenditureandtherelationshipbetweenthespecifi
8、cproduct.Costsareoftendividedintovariablecostandfixedcostisaccordingtotheclassificationofemergentstate.Natureconditionisalsoknownascostbehavior,referstotheinterdependencebetweentotalcostandbusinessrelations.Andbusinessisth
