一、关于变动成本法的地位。变动成本法是管理会计的重要内容。变动成本法产生于资本主义进入垄断阶段之初,由于生产集中和垄断,竞争加剧。资本家为了追求最大限度的利润,一方面不断增加资本积累,扩大生产规模;另一方面不断加强经营管理。会计作为一种管理活动在实践中不断发展,变动成本法适应了商品经济市场的客观需 First, the status of the variable cost method. The variable cost method is an important part of management accounting. The variable cost method originated at the beginning of the period when capitalism entered the monopoly stage. Competition was intensified due to the concentration of production and monopoly. In pursuit of maximizing profits, capitalists have continuously increased their capital accumulation and expanded their production scale. On the other hand, they have continuously strengthened their management. Accounting as a kind of management activity continues to develop in practice, and the variable cost method adapts to the objective needs of the commodity economy market.