| 成本性态法在分析可比产品成本降低计划完成情况中的应用 |
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| 引用本文： | 陈博,吴中复. 成本性态法在分析可比产品成本降低计划完成情况中的应用[J]. 佳木斯大学学报, 1995, 0(1) |
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| 作者姓名： | 陈博 吴中复 |
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| 作者单位： | 佳木斯工学院 |
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| 摘 要： | 本文根据成本性态法的思路．分析了影响可比产品成本降低额和降低率变动的因素，重点从理论上论证了产品品种结构的影响，并且合理地把单纯产量和品种结构对可比产品成本降低额（率）的影响分离开来．
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| 关 键 词： | 成本性态 变动成本 固定成本 |
COST ATTRIBUTE MODE IN ANALYSING THE FACTORS THAT INFLUENCE REDUCED AMOUNT AND RATE OF COMPARABLE PRODUCTS COST |
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| Chen Bo, Wu Zhongfu. COST ATTRIBUTE MODE IN ANALYSING THE FACTORS THAT INFLUENCE REDUCED AMOUNT AND RATE OF COMPARABLE PRODUCTS COST[J]. Journal of Jiamusi University(Natural Science Edition), 1995, 0(1) |
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| Authors: | Chen Bo Wu Zhongfu |
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| Affiliation: | Jiamusi Institute of Technology |
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| Abstract: | The factors is analysed in this thesis on the basis of cost attribute mode thatinfluence reduced amount and rate of comparable products cost. The innuence of products assortment structure is proved emphatically,and the influence upon reduced amount and rate of comparable products cost by products amount and products assortment structure is separated reasonably. |
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| Keywords: | cost attribute mode variable cost fixed cost |
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