下面哪一项是采用变动成本法的最好理由？
Which one of the following is the best reason for using variable costing?
按习性，成本可以分为固定成本和变动成本。
By behavior costs can be classified into variable costs and fixed costs.
产品成本计算有完全成本和变动成本两种方法。
Product costing contains two kinds of methods, namely complete cost method and change cost method.
CVP分析假设成本可以准确地分为固定成本和变动成本。
CVP analysis assumes that costs can be accurately divided into fixed costs and variable costs.
基于机组能耗特性的变动成本函数在市场竞争中起主要的作用。
Dynamic cost function based on resources consumption characteristics play an important role for bidding.
在变动成本构成项目中，卫生材料费和变动工资所占比例较高；
The depreciation and fixed labor cost accounts for more proportion in the fixed cost;
在这种情况下，单位产品的变动成本会随累计生产量的增加而降低。
Under this circumstance, the variable cost per unit will reduce with the increase of the accumulated output.
盈亏平衡点是指利润贡献被固定成本抵消(变动成本已被抵消)的销售量。
The break-even point is the sales volume at which the profit contribution has just covered the constant costs (variable costs having already been covered).
在这一图中，固定成本线与变动成本线平行，固定成本线就成了总成本线。
In this chart the fixed costs are plotted paralleled to the variable costs. Thus the fixed cost line becomes the total cost line.
传统的杜邦财务系统，不能充分利用变动成本信息为企业内部管理提供服务。
The traditional Du Pont financial system cannot provide service for internal management owing to its failure to make use of the variable cost information.
完全成本法与变动成本法是两种不同的成本计算方法，有着各自不同的特点。
Complete cost method and variable cost method are two different cost calculation methods with distinct characteristics.
与传统的模型不同，本文建立的决策模型中考虑了变动费用，而不是变动成本。
The decision model proposed is different from traditional models and variable expense, not variable cost, is considered.
第一个等式中的“C”是指边际贡献，它是指销售收入和变动成本之间的差额。
The letter "C" in the first equation refer to "Contribution". It means the differenCe between sales revenue and variable Costs.
结果表明，参与人对产量的调整速度越小或单位变动成本越大，其利润就越稳定。
Numerical results show that the player's profits become more stable if the speed of adjustment decreases or variable cost per unit increases.
许多项目的费用都是部分固定和部分变动的，因此被命名为半固定和半变动成本。
Many items of expenditure are part-fixed and part-variable and hence are termed semi-fixed or semi-variable costs.
在半变动成本中固定和变动的因素（成本）可以通过高低点法进行计算（测算）。
The fixed and variable elements of semi-variable costs can be determined by the high-low method .
如果产量与总变动成本的变动关系在图上表现出来的是一条曲线，则称是曲线关系。
If the relationship between total variable cost and volume of output can be shown as a curved line on a graph, the relationship is said to be curvilinear.
关键是确定什么组成固定成本，如电话机的成本，和变动成本，如每打一个电话的成本。
The key is to determine what makes up fixed costs, such as the cost of a telephone, and variable costs, such as the cost of each phone call.
提出了一种新的输电定价方法，将输电费用成本组成分成固定成本、变动成本和附加成本。
The proposed transmission pricing method divides transmission cost into fixed cost, variable cost and additional cost.
例如，生产工人工资可以包括一块固定工资(固定成本)和按产量计算的奖金(变动成本)。
For example, a production worker may be paid a fixed salary (the fixed element) and a bonus based on output (the variable element).
东方国家的工业生产可以通过减少变动成本进行管控，在困难时期，这些比金融更具有灵活性。
Industrial manufacture in the East can be managed by reducing variable costs. It is more flexible in tough times than finance.
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.
该机会成本应当作为亏损产品的变动成本，进而应用贡献边际的方法评价其盈亏，方可作为决策依据。
So we can use contribution margin method to evaluate the profit or loss and make it the basis of decision making.
分别采用专家界定法和回归分析法对某大型集团公司及所属矿山煤炭生产的变动成本与固定成本进行界定。
The coal production variable and fixed costs of a large coal group company are distinguished by using expert division and regressive analysis method.
论文首先分析了发电成本的构成要素，并重点对固定成本、变动成本和发电成本的计算模型进行了深入研究；
First of all, the component factors of generating cost are analyzed, and the computing models of fixed cost, variable cost and generating cost are further studied in this thesis.
经营杠杆计量的是企业经营成本中固定成本而非变动成本所占比重，固定成本比重往往影响企业的经营风险水平。
Operating gearing is a measure of the extent to which a firm's operating costs are fixed rather than variable as this affects the level of business risk in the firm.
短期内，由于企业预防水平与产量的相关性，企业的安全生产状况将和煤炭价格、企业的各种变动成本、事故赔偿标准以及安全监管水平有关。
During short term, as the relationship between safety proof level and output, enterprise safety-working situation is related with coal price, variable cost, accident compensate and regulation level.
该计划将一些额外的成本转移到受益人身上，但是这些变动直到2017年才开始。
The plan does shift some additional costs to beneficiaries, but those changes would not start until 2017.
该计划将一些额外的成本转移到受益人身上，但是这些变动直到2017年才开始。
The plan does shift some additional costs to beneficiaries, but those changes would not start until 2017.
应用推荐