本文对两个期间混合成本分解式中的固定成本和单位成本变动率进行比较，进而能从数量方面评价两种不同的成本管理措施优劣。
This paper studies a comparison method on formulas of decomposition for mixed cost, so as to give a new method in evaluating the merit of cost management.
用增量分析方法推导出单位产品成本变动率分析模型。
Incremental analysis is employed to infer the analytical model of the change ratio of unitcost.
用增量分析方法推导出单位产品成本变动率分析模型。
Incremental analysis is employed to infer the analytical model of the change ratio of unitcost.
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