变动成本法与完全成本法的比较及其综合应用问题.docx

摘要现行的完全成本法是将成本按其经济用途进行分类，把直接材料、直接人工、制造费用作为产品成本，将销售费用、管理费用等非生产成本作为期间成本，计算损益价值。该方法确定的净收益能够满足会计准则和会计制度的要求。但这种方法也存在着严重缺陷，不能满足企业内部管理、绩效考核等方面的要求。因此，在加强企业内部管理时，产品成本计算的全成本法不如可变成本法。由此，变动成本法在企业内部管理中得到了重视和逐步应用。本文首先介绍了变动成本法的理论，其次对变动成本法与完全成本法的进行了比较，最后对昆山世硕电子有限公司变动成本法与完全成本法的应用进行研究。有限公司应用进行了比较，最后在分析可变成本法应用的条件和方法的基础上，以昆山世硕电子有限公司说明了它在企业经营决策中的应用，并对其进行了评价，从而促进变动成本法和完全成本法在我国企业中的应用。 关键词：变动成本法；完全成本法；应用AbstractThe full cost method is the traditional cost according to their usages are classified, the direct materials, direct labor and manufacturing costs as the product cost, the cost of sales, management fees and other non production costs as period cost, profit and loss calculation value [dont understand what is not wrong]. The net income determined by this method can meet the requirements of accounting standards and accounting systems. However, there are serious defects in this method, which can not meet the requirements of internal management, performance assessment and so on. Therefore, when the internal management of the enterprise is strengthened, the total cost method of product cost calculation can not be transformed into this method. Therefore, the variable cost method has been paid attention to and applied gradually in the internal management of the enterprise. This paper first introduces the theory of variable cost method, the variable cost method and full cost method are compared, finally to Kunshan Shi Shuo Electronics Co., application of variable costing and full costing of [this section of meaning is right, but the overall sentence is not smooth. Limited application are compared, based on the analysis into conditions and methods of application of this method on the Kunshan Shi Shuo Electronics Co. Ltd. to show its application in business decision-making process, and has carried on the evaluation, so as to promote the application of cost method and full cost method in the enterprise in our country.Key words: variable cost method; full cost method; application一、引言1二、变动成本法和完全成本