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变动成本法及其应用研究中英文外文文献翻译.doc 14页

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本科毕业设计(论文) 中英文对照翻译 (此文档为word格式,下载后您可任意修改编辑!) 原文 The research and application of variable cost method Ellram L M Abstract Cost is a product of commodity economy, which is an important part of commodity value. Traditional financial accounting cost is defined as, under certain conditions, the enterprise for the production of a certain type, a certain number of currency product what happened all the costs of production performance, also known as the production cost, manufacturing cost and product cost. Variable costing is short for variable cost calculation, refers to the organization in the process of the conventional costing, on the premise conditions into nature state analysis, only will change as the composition of the product cost, production cost and fixed cost of production as a period cost, and profit and loss according to contribution type determining program to calculate the cost of profits and losses of a computing model. Keywords: variable cost method and full cost method, the enterprise management 1 Introduction Cost according to the economic use for classification is divided into manufacturing costs and the manufacturing cost; it is the financial and accounting in accordance with the full cost method on the basis of cost accounting. The manufacturing cost, also known as the cost of production, refers to the costs incurred during the process of product manufacturing, including direct labor, direct materials and manufacturing cost. The characteristics of the manufacturing cost is the cost project can directly or indirectly attributable to a particular product; During the manufacturing cost, also known as costs or expenses, refers to the production cost, not included in the product is directly recorded into the profits and losses of the current cost. Including sales cost, financial cost and management cost. Its characteristic is cost can make the enterprise overall benefit, but is difficult to determine the expenditure and the relationship between the s

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