04变动成本法说课.ppt

A list of procedures and steps, or a lecture slide with media. * 第四节 对两种成本计算方法的评价 变动成本法 固定成本法 变动成本法 优点 能够提供各种产品盈利能力的资料，有利于管理人员的决策和分析 便于分清各部门的经济责任，有利于成本控制 便于正确进行不同期间的业绩评价 可以使管理当局更加重视销售，防止盲目生产 可以简化成本计算，避免固定成本分摊中的主观随意性 例6 变动成本法 缺点 准确地划分变动成本和固定成本存在一定的困难 所提供的成本数据不符合对外会计报表编制的要求 所提供的成本资料较难适应长期决策的需要 完全成本法 优点 有助于刺激企业发展生产的积极性 便于企业编制对外报表 完全成本法 缺点 计算出的利润不能真实地反映销售量、成本和利润之间的正常关系 例7、8、9 课后练习 * Introductory notes. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected r