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一、什么是变动成本法1、什么是变动成本法?变动成本法:是按直接材料、直接人工和变动费用来确定产品成本并进行存货计价的一种成本计算方法。这种方法是根据成本的习性,把生产费用划分为变动成本和固定成本两大部分。用边际成本、边际贡献的观念来参与企业的经济管理。在这种方法下,只有随着业务量变动而直接变动的成本,才列为产品成本。固定费用排除于存货价值之外。而将其总数作为期间成本列入每一期间收益的减项。通过区别固定成本和变动成本来观察销售收入减除销售产品的变动成本后的余额。这样就能使企业经营者明确了解到当业务量发生增减时企业损益的变动情况。
First, what is the variable cost method 1, what is the variable cost method? Variable cost method: is based on direct materials, direct labor and variable costs to determine the cost of the product and inventory cost of a costing method. This method is based on the cost of habit, the cost of production is divided into variable costs and fixed costs in two parts. With the marginal cost, the concept of marginal contribution to participate in the economic management of enterprises. Under this approach, only costs that are directly variable as the volume of business changes are accounted for as product costs. The flat fee is excluded from the value of the stock. While the total is included as a deduction of revenue for each period as a period cost. Observe the difference between the fixed cost and the variable cost by observing the sales revenue less the variable cost of the sales product. This will enable business operators to clearly understand that when the business volume changes in corporate profits and losses changes.