会计专业毕论文 变动成本法在企业经营决策中的应用.docVIP

变动成本法在企业经营决策中的应用 摘 要 随着企业环境的改变，竞争的加剧，决策意识的增长，人们逐渐认识到传统的完全成本法提供的会计信息越来越不能满足企业内部管理的需要，必须重新认识变动成本法，充分发挥其积极作用。由于企业管理的迫切需要，变动成本法得到广泛关注，并逐渐应用于西方各国的企业内部管理方面，成为管理会计的一项重要内容。本文首先介绍了变动成本法的理论，其次将两种方法在产品成本、期间成本构成等多方面进行了比较，并对其进行了评价，最后在分析了变动成本法的应用条件和应用方法的基础上，举例说明了它在企业经营决策中的应用，从而促进变动成本法在我国的应用。 关键词：变动成本法 完全成本法 边际贡献 销售毛利 ABSTRACT Along with the enterprise environment changes，competition intensifies，decision-making consciousness growth，people are realizing that the information provided by traditional full costing accounting cannot meet the needs of enterprise internal management，we must re-understood the variable cost method and give full play to its positive role. Because of the needs of enterprise，the variable cost method widely attention，and gradually applied in western countries enterprise internal management aspects of the management accounting，become an important content. This paper firstly introduces the theory of variable cost method，then the two methods in the product cost，cost during the composition and so on has carried on the comparison and evaluated，and finally analyzes the application conditions of the variable cost method based on and the application method，and explains its application in enterprise management decision variable cost，so as to promote the application of law in our country. Key Words:Variable Costing Full Costing Marginal Contribution Gross sales 目录 TOC \o 1-3 \h \u HYPERLINK \l _Toc23134 1 变动成本法概述 PAGEREF _Toc23134 6 HYPERLINK \l _Toc3025 1.1 变动成本法的涵义 PAGEREF _Toc3025 6 HYPERLINK \l _Toc14423 1.2 变动成本法的理论依据 PAGEREF _Toc14423 6 HYPERLINK \l _Toc9304 1.3 变动成本计算法的主要特点 PAGEREF _Toc9304 7 HYPERLINK \l _Toc12046 1.4 变动成本法的国内外研究及企业中应用的现状 PAGEREF _Toc12046 7 HYPERLINK \l _Toc30830 1.4.1 变动成本法的国内外研究现状 PAGEREF _Toc30830 7 HYPERLINK \l _Toc7860 1.4.2 变动成本法在企业中应用的现状 PAGEREF _Toc7860 8 HYPERLINK \l _Toc10206 2 变动成本法与完全成本法的比较 PAGEREF _Toc10206 10 HYPERLINK \l _Toc20192 2.1 应用的前提条件不同 PAGEREF _Toc20192 10 HYPERLINK \l _Toc12044 2.2 产品成本、期间