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通过防冻剂的生产经营成本核算，提出了小型建材行业生产防冻剂的红线成本概念，并对技术性可变成本对防冻剂红线成本的影响进行探讨，可供建材、建筑业企业成本会计在核算防冻剂成本时借鉴。
Through the calculation of production and operating costs of antifreeze, the concept of red line cost for production of antifreeze in small building materials industry was proposed, and the influence of technically variable costs on the cost of antifreeze red line was discussed. The cost accounting for building materials and construction companies can be used in accounting. Reference to antifreeze costs.