制造成本法与变动成本法之比较.docVIP

题目：制造成本法与变动成本法之比较 制造成本法与变动成本法之比较 ［ ］20世纪50年代，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制造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木法，充分发挥其积极作用。由丁?企业管理的迫切需要，变动成木法 逐渐应用于我M的企业部管理方而，成为管理会计的一项重耍内容。变动成本法与制 造成本法的主要区别是将固定制造费用作为生产成本还是期间费用，变动成本法的优点 是将成本与产量密切联系，但对外编制会计报表时，现行会计制度要求按制造成本法编 制。本文通过对两种成本计算方法进行对比研究，着重探讨二者的综合运用方法，达到 既满足企业内部管理的需要，又满足对外编制会计报表的要求。 ［关键字］变动成木法 制造成木法 固定性制造费用 综合运用 Comparative Of The Manufacturing Cost LowAnd The Change Cost Law [Abstract] The 20th century, the 50’s，with the changes in business environment, competition，the growth of awareness of decision-making, it is growing recognition that the traditional manufacturing cost accounting is unable to provide more and more information to meet the needs of the internal management of enterprises. We must be aware of changes in the change cost law，give full play to their active role. Due to the urgent needs of enterprise management, law changes in the cost of widespread concern, and gradually applied to China’s enterprise management, management accounting has become an important element. The change cost law and the manufacturing cost law in theoretically respectively has the difference, the main difference between the two is fixed manufacturing costs as production costs or expenses during the period，the change cost method merit is closely contacts the cost and the output，but the present accounting system request that accountant prepare the financial statements on the basis of the manufacturing cost law. This article emphatically discusses the manufacturing cost law and the change cost method synthesis utilization through comparative study on the theory of the methods of cost calculating, achieves both satisfies the enterprise internal management need and preparing the financial statements need. [Abstract] The change cost law The manufacturing cost law The fixed fabricating cost The synthesis utilizes 目录 引言 错误！未定义书签。 一、 制造成本法与变动成本法的区别 错误！未定义书签。 （-）理论依据不同 错误！未定义书签。 （二） 应用的前提不同 错误！未定义书签。 （三） 产品成木、期间成木构成A容不同 错误！未定义书签。 （四） 产品存