一、固定成本与单位变动成本的计算目前我国许多企业都开始实行预算管理,尤其是对费用的预算管理。如果能够根据历史数据较准确地分析出费用中固定的部分与变动的部分,将对企业的费用预算有较大的帮助。目前管理会计类书籍中介绍的手工方法较繁琐,操作性较差。利用 EXCEL 将大大简化此问题的解决,下面是具体解决方法的介绍。某企业各分公司的费用与回款情况在 EXCEL 的工作表中以如下格式存放: First, the fixed costs and unit cost of change At present, many enterprises in our country have begun to implement budget management, especially the cost of budget management. If the historical data can be more accurately analyze the fixed part of the costs and changes in the part of the cost of the enterprise will be more helpful budget. At present, the manual methods introduced in the management accounting books are more cumbersome and less operable. The use of EXCEL will greatly simplify the solution to this problem, the following is a specific solution to the introduction. Expenses and payments of each branch of an enterprise are stored in EXCEL’s worksheet in the following format: