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التكاليف المتغيرة هي تلك التي تتغير حسب حجم الإنتاج، فتزيد بزيادته وتنقص بنقصانه، وتوجد طرق عدة لحساب التكاليف المتغيرة للوصول في النهاية لتكلفة الوحدة الواحدة، إليكم كتاب يشرح طريقة من طرق حساب التكاليف المتغيرة.
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