管理会计把成本按其与产量的依存关系,划分为固定成本和变动成本.按照这个成本特性,在生产能力允许范围内的计时工资成本是固定成本,材料成本是变动成本. 根据政治经济原理,资本家用于购买劳动力的资本,由于工人创造剩余价值,而会增大原有的价值量,所以马克思把它叫做可变资本.把用于购买生产资料的不能增值的资本叫做不变资本.根据这个原理,用于工资的成本可称为可变成本,用于材料的成本则是不变成本. 可见,管理会计意义上的变动成本,与政治经 Management accounting divides costs into fixed costs and variable costs according to their dependence on production. According to this cost characteristic, the hourly wage cost within the allowable range of production capacity is a fixed cost and the material cost is a variable cost. According to the principle of political economy, Capital used by the capitalists to purchase labor forces, because workers create surplus value, will increase the amount of original value, so Marx called it variable capital. The non-value-added capital used to purchase means of production is called constant capital. According to this principle The cost for salary can be called variable cost, and the cost for material is constant cost. It can be seen that the variable cost in the sense of management accounting and the political