变动成本法与企业短期决策

摘要

在产品市场需求趋向饱和的情况下，企业需要加强内部管理来提升竞争力。如何合理安排生产销售、降低成本费用，如何进行合理的业绩评价也是企业管理者必修的功课。相对于传统的完全成本法，变动成本法更能体现利润和业务量之间的关系，便于企业进行正确的短期经营决策与业绩评价。%In the case of product market demand is becoming saturated, enterprises need to strengthen internal management to enhance the competiveness. How to arrange the production sales, reduce the cost, and how to evaluate the reasonable performance are the compulsory lessons for the enterprises’managers. Compared with the traditional full cost method, the variable cost method can better to reflect the relationship between the profit and business and it is more convenient to carry out the right short term decision and performance evaluation.