急！！高手帮帮翻译一下。

来源：百度知道 编辑：UC知道 时间：2024/06/01 10:41:55
变动成本法是管理会计为改革财务会计的传统成本计算模式而设计的新模式。在企业改进经营管理、提高经济效益方面发挥着重要的作用。在发达国家变动成本法得到了广泛的应用，但就我国现状而言，其应用状况并不理想。

Variable cost accounting is a new model, designed for reforming the traditional cost accounting calculation. It plays an important role in improving enterprises’ operation and financial earning. It has been adopted extensively in developed country. But it does not used widely in our country.