成本性态分析

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 .

作者在作业基础成本性态分析的基础上，提出了基于作业的本量利模型，将传统保本分析拓展为保本产销点分析和保本作业量分析；

So based on the Activity-based cost Behavior analysis , the Activity-based CVP model is proposed and the BEP analysis is expanded to breakeven Output analysis and breakeven activity Analysis ;

IP电话网成本性态分析

An analysis of cost behavior of IP-phone networks

中国已经加入了WTO，这对中国的经济来说既是机会也是挑战，随着全球经济一体化和国际会计协调化，原始的成本性态分析已经跟不上经济的飞速发展及要求。

China has already entered WTO , which is both opportunity and challenge for Chinese economy .

运用Excel软件进行成本性态分析

An Application of Software Excel to Analyze Cost Behavior

原煤成本性态分析的一种方法&灰色关联分析方法

A NEW METHOD OF THE NATURE AND STATE ANALYSIS OF RAW COAL COST & The Grey Relevant Analysis Method

该模型看似简单，在管理会计中进行成本性态分析，计算投资回收期和内部收益率、进行预算控制等方面却有着广泛的用途。

The model looks simple enough , but it has extensive applications in managerial accounting in such aspects as making cost nature analysis , calculating recovery period of and internal return on investment , and conducting budgetary control .

传统管理会计理论中的成本性态分析、本量利模型以及传统的经营杠杆系数模型；作业成本法的基本含义及核心概念，作业基础成本性态分析及作业基础本量利模型。

These theories include Cost behavior analysis , Cost-Volume-Profit ( CVP ) model and the traditional degree of operating leverage ( DOL ) model which are in traditional managerial accounting ; and basic concepts of Activity-Based Costing , activity-based Cost behavior analysis and Cost-Volume-Profit ( CVP ) model .

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

Cost attribute mode in analysing the factors that influence reduced amount and rate of comparable products cost

无论企业的生产经营决策还是战略选择决策，均会运用成本性态理论进行分析。

Regardless of production and operations decision-making and strategic selection decisions , cost & expense stickiness theory will be analyzed and used .

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 .

对传统成本性态模型进行了分析，运用简化的多层贡献毛益法，提出了改进的多品种作业基础本量利模型，大大简化了计算过程。

After analysis of traditional cost model , the paper presents improved cost-volume-profit model of multiple product mix using the simplified multilevel price margin approach , which has greatly simplify computing .

本文运用了作业成本法中的成本性态分析对传统的DOL模型进行改进，研究了作业成本法下各成本因素对DOL的影响方向，并分析了两种成本计算基础下DOL的差异。

In this article , the traditional DOL model is improved by the cost behavior analysis in activity-based costing ( ABC ) method . It is studied how the cost factors in ABC affect DOL and the difference between the two costing base .

首先，本文首先对当今国内外成本控制理论研究现状和应用现状进行了分析，包括成本性态分析、成本控制内容分析及成本控制程序与方法的分析，为论文研究打好了理论基础；

Firstly , through analyzing the research and application actuality of cost control , the research is based on a fine theory , which includes the analysis of sorts , content and principle , program and method of cost control .