成本性态分析是指在明确各种成本的性态的基础上,按照一定的程序和方法,最终将全部成本区分为固定成本和变动成本两大类,并建立相应成本函数模型y=a+bx的过程。
成本性态分析是管理会计学特有的一种方法。
The cost behavior analysis is a special method in Managerial Accounting.
本文采用灰色关联分析方法对原煤成本性态进行了分析,将原煤成本划分为固定成本和变动成本。
In this thesis, the nature and state of raw coal cost is analyzed by means of the grey relevant analysis method.
本文采用灰色关联分析方法对原煤成本性态进行了分析,将原煤成本划分为固定成本和变动成本。
In this thesis, the nature and state of raw coal cost is analyzed by means of the grey relevant analysis method. The raw coal cost is divided into fixed cost and variable cost.
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