though variable costing is a western capitalism country's product, it has many advantages with respect to controlling cost, short-range decision and appraising results.
变动成本法虽是西方资本主义国家的产物,但它在成本控制、短期决策、业绩评价等方面有其独特的优点。
an account combining p/l and cash flow is proposed. (2)a uniform costing system combining variable costing and full costing is developed.