变动成本法最初称为“直接成本法”,主要是由于当时的产品成本只包括与业务量关系比较明显的直接材料和直接人工,后来人们逐渐发现有些间接的制造费用虽然不是直接成本,但也随业务量的变动而成正比例变动,因而又称为“变动成本法”。由于变动成本法能够提供贡献边际,所以在英国 Originally called the “direct cost method,” the variable cost method was mainly due to the fact that the product cost at the time included only direct materials and direct labor that were more clearly related to the volume of business. Later, people gradually realized that some indirect manufacturing costs were not direct costs, but also With the changes in the volume of business is proportional to the change, which is also known as “variable cost method.” As the variable cost approach can provide a contribution margin, so in the United Kingdom