现代管理会计学中的“变动成本法”与“贡献法”应用日广,在实践中,已取得了较好的效果。但汽车修造行业成本核算由于老框框,采用的成本核算仍是传统的“全部成本法”,远远不能适应现代化管理水平的需要,也与当前实行承包经营责任制不相适应,这就向我们财会工作提出了在成本核 The application of “variable cost method” and “contribution method” in modern management accounting are widely used. In practice, good results have been achieved. However, due to the old framework, the cost accounting of the auto repair industry is still the traditional “full cost method”, which is far from meeting the needs of modern management, and it is also incompatible with the current implementation of the contract responsibility system. Finance work puts forward at the cost of nuclear