变动成本法与完全成本法在企业中的应用与比较.docx

变动成本法与完全成本法在企业中的应用及比较摘要 在不同的决策过程中，企业决策者需要不同的成本信息，因而在管理会计中就出现了 许多种成本的分类方式，当然也随之出现了多种众多的成本核算方式。但是当下企业使用 频率最大的成本核算方式是变动成本法和完全成本法。虽然在过去，在会计核算方式中， 完全成本方法中一直处于主导地位，但由于世界经济一体化进程的加速，企业对成本核算 的需求在日益增长，然而完全成本法已经不能再满足企业的需求，因而变动成本法的应用 性越来越广泛。 笔者重点分析了两种结算方式各自的核算特点、区别以及优缺点的研究，探索这两种 方法在企业中的应用，并对这两种不同的核算方法进行比较，得出哪种成本核算方法对企 业更有利。最后得出的结论是，将变动成本法与完全成本法结合应用的方式更加合理，既 能避免重复核算，又能满足企业部经营管理和对外提供报表的需求。结合制能降低会计成 本，对企业更有利，更能使企业利益最大化。 关键词：变动成本法；完全成本法；优缺点；制造费用；结合制 Analysis on the Variable Costing and Full Costing in Enterprise Application and Comparison Abstract Enterprise managers in the different decision~making process need of different cost information, so there have been many cost management accounting classification, accompanying a variety of costing methods. Among each enterprise cost accounting, the ful1 cost method and the variable cost method are two kinds of main methods. Although the full cost method has been in the leading position in enterprise cost accounting, as in the perfection of market economy, with the accelerating process of economic integration in the world, the ful1 cost method has been unable to meet the growing needs of enterprise. As a result, the variable costing method is increasingly being used widely. Based on the respective features and the differences of full costing and variable costing , and the study of advantages and disadvantages of them, we will explore the appl i cat ion of the two methods in the enterpri se in this article, and compare the two different methods of accounting. Our target is to draw a conclusion which accounting method is more advantageous. In the end, the article comes to a conclusion that： the way combined variable cost method with full cost method is more reasonable. This method can not only avoid duplicate accounts, but also meet the needs of enterprise internal management and providing reports Combined system can reduce accounting costs, and companies to maximize the benefits. It is better for the enterprise. Key words: variable cost m