变动成本法与完全成本法在企业中的应用及比较.docVIP

改动成本法与完整成本法在公司中的应用及比较 摘 要 在不同 的决议过程中，公司决议者需要不同的成本信息，因此在管理睬计中就出现了很多种成本的分类方式，自然也随之出现了多种 众多的成本核算方式。可是当下公司使用频次最大的成本核算方式是改动成本法和完整成本法。固然在过去，在会计 核算方式中，完整成本 方法中向来处于主导地位， 但因为世界经济一体化进度的加快，公司对成本核算的需求在日趋增添，但是完整成本法已经不可以再知足公司的需求，因此改动成本法的应用性愈来愈宽泛。 笔者要点剖析了两种结算方式 各自的核算特色、差异以及优弊端的研究，探究这两种方法在公司中的应用，并对这两种不同的核算方法进行比较，得出哪一种成本核算方法对公司更有益。最后得出的结论是，将改动成本法与完整成本法联合应用的方式更为合理，既能防止重复核算，又能知足公司内部经营管理和对外供给报表的需求。联合制能降低会计成本，对公司更有益，更能使公司利益最大化。 要点词： 改动成本法；完整成本法；优弊端；制造花费；联合制 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 full 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 full 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 application of the two methods in the enterprise 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