Application Research Of Variable Cost Method In Enterprises

Due to the rapid development of the economic market and the progress of science and technology,the traditional industry has been hit by the huge changes brought by the new technological innovation,resulting in the speed of product upgrading,the demand for short-term business decision-making,and most food additives Enterprise product cost accounting is still the traditional cost accounting model,the accounting method is based on the scope of the application of the cost of the enterprise product cost division,classification,constitute the product of raw materials,production products,labor costs and manufacturing costs as The cost of the product composition,through the period of cost of sales,management staff wages and other management fees,office expenses and production products are not directly related to the cost of collection,to confirm the profit and loss of a cost accounting method.As China's accounting standards and systems are based on supporting the theory and accounting treatment methods in line with national management needs and easy to operate the enterprise developed,so the method and the current accounting system to match.But it is because of the above characteristics of the method led to its inability to meet the current business management and business decision-making needs.And people in the internal business management and decision-making practice gradually found that the variable cost method to better meet the above needs,the method has been widely used in Western countries in the internal management of the company for a short period of time to provide important Decision basis.Based on the characteristics of the variable cost method and the actual operation case of KD Additive Company,this paper finds out the feasibility of KD additive company in the actual operation process of KD additive company by studying the current cost accounting model of KD additive company.Improve the efficiency of daily business activities and decision-making.