• ISSN: 2301-3567 (Print), 2972-3981 (Online)
    • Abbreviated Title: J. Econ. Bus. Manag.
    • Frequency: Quarterly
    • DOI: 10.18178/JOEBM
    • Editor-in-Chief: Prof. Eunjin Hwang
    • Executive Editor: Ms. Fiona Chu
    • Abstracting/ Indexing:  CNKI, Google Scholar, Crossref
    • Article Processing Charge (APC): 500 USD
    • E-mail: joebm.editor@gmail.com
HOME > Archive > 2025 > Volume 13 Number 2 (2025) >
JOEBM 2025 Vol.13(2): 169-173
DOI: 10.18178/joebm.2025.13.2.862

New Thinking on Cost Analysis of Comparable Products

Zhang Dingfu
School of Culture and Management, Chengdu Art Vocational University, Chengdu, Sichuan
Email: 362087068@qq.com (Z.D.F.)

Manuscript received January 5, 2025; accepted March 2, 2025; published April 23, 2025.

Abstract—There are numerous factors that influence costs in practical work. Enterprises must explore cost reduction potentials, which must be grounded in comprehensive cost analysis. Understanding the patterns of cost changes and striving to reduce consumption are essential for improving economic benefits. Based on this, this paper discusses the cost analysis of comparable products, focusing on methods that are often difficult to master in cost analysis. The paper critically reviews conclusions in existing literature and textbooks, inferring that output changes only affect the cost reduction amount, but not the reduction rate. Additionally, the impact of changes in product mix on both the actual cost reduction amount and reduction rate is discussed. Furthermore, the variation in the reduction rate of individual products also influences the overall cost reduction amount. This paper organizes the relevant content in a clearer way, making it more accessible for scholars.

Keywords—comparable products cost analysis factor variation

Cite: Zhang Dingfu, "New Thinking on Cost Analysis of Comparable Products," Journal of Economics, Business and Management, vol. 13, no. 2, pp. 169-173, 2025.

Copyright © 2025 by the authors. This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited (CC BY 4.0).

 

PREVIOUS PAPER
Local Government Audit Information Disclosure and Audit Pricing: Evidence from China
NEXT PAPER
Analysis of the Transmission Mechanism of Exchange Rate Fluctuations in Emerging Markets to Global Portfolio Risk Based on Deep Learning
Copyright © 2008-2025. Journal of Economics, Business and Management. All rights reserved.
E-mail: joebm.editor@gmail.com