变动成本法在企业经营决策中的应用-会计学专业论文.docxVIP

PAGE PAGE 3 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，从而计算损益的一种成本方法。采用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，是编制对外会计报表的通用方法。但这种方法也有其严 重的缺陷，它不能满足企业内部经营管理、业绩评价等方面。因此，在加强企 业内部管理方面，对于产品成本的计算采用完全成本法就不如变动成本法有优 势。由此，变动成本法得到重视并逐步应用于各国的企业内部管理方面。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，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，并对其进行了评价，指出企业应用该 方法时需注意的事项，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 营业毛利 Abstract The current full-cost method is the cost to classify them according to their purposes, and the direct materials, direct labor and manufacturing costs as product costs, selling expenses, administrative expenses and other non-production costs as period costs in order to estimate a cost profit and loss method. The determination of net income is to meet the accounting standards and accounting system requirements. and it’s also a general approach in which external financial statements are prepared. However, this method also has its serious flaws, it does not meet the enterprise management, performance evaluation and so on. Therefore, to strengthen internal management, the product costs are calculated using full-cost method to changes in cost as an advantage.This paper introduces the theory of variable cost method, followed by the two methods in the product cost, cost structure and other aspects during the period were compared, and finally analysis of variable cost method of application conditions and application methods, based on the example of its in enterprise management and decision- making and its applications have been evaluated, pointing out that enterprises should pay attention to application of the method matters, so as to promote changes in the cost of the application of law in our country. 【Key Words】variable costing full costing marginal contribution operating margin PAGE PAGE 1 山西财经大学 学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研 究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他 个人或集体已经发表或撰写过的作品成果。对本文的研究所做出重要贡献的个 人和集体，均已在文中以明确方式标明。本人完全意识到本申明的法律结果由 本人承