完全成本法与变动成本法的差异（the difference between total cost method and variable cost method）

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1、完全成本法与变动成本法的差异（Thedifferencebetweentotalcostmethodandvariablecostmethod）ThedifferencebetweentotalcostmethodandvariablecostmethodThedifferencebetweentotalcostmethodandvariablecostmethodInmanagementaccounting,thebasicassumptioncanbedividedintobasicassumption

2、sandcostscanbedividedintofixedandvariablecosts.Variablecostsmethodisrelativetothefullcostmethod,itfromscratch,fromthestartisnotknowntobecommonforpeoplevalueandwidelyapplication,fundamentalreasonliesinitsitselfhasprominentadvantages.Thispapersummarizesitsdi

3、fferencesbycomparingthetotalcostmethodandthevariablecostmethod.1.Productcostsconstitutedifferentcontents.Completelycostmethod,itistopointtointheproductcostcalculation,includingnotonlyintheprocessofproductionofdirectmaterials,directlabor,andalsoincludesallm

4、anufacturingcosts(volatilitymanufacturingcostandsolidmanufacturingcost).Variablecostlawreferstotheproductcostcalculation,onlyincludeitintheprocessofproductionofdirectmaterials,directlaborandmanufacturingcostsofvolatility,butnotincludingthesolidpartoftheman

5、ufacturingcost.Astable:MethodcostofproductcostCompletecostmethoddirectmaterialDirectlaborThecostofmobilemanufacturingFixedchargeofmanufacturingexpensesCostofsalesFinancechargesVariablecostmethoddirectmaterial,Directlabor,Thecostofmakingthemobilemanufacturi

6、ngcostfixedManagementfeesCostofsalesFinancecharges2.Thecompositionofinventorycostsisdifferent.Sincethecompositionofproductcostisdifferentintwomethods,thecontentofinventorycostisdifferent.Underthetotalcostmethod,whetherthefinishedproducts,productsorproducts

7、havebeensold,thecostsincludefixedmanufacturingexpenses.Underthevariablecostmethod,whetheritisthefinishedproduct,theproductortheproductalreadysold,thecostoftheproductwillonlyincludethecostofvariableproduction,whilethefixedproductioncostwillbetheperiodcost.T

8、herefore,thecostofendinginventoryunderthevariablecostmethodmustbelessthanthecostofendinginventoryunderthetotalcostmethod.3.Themethodofcalculatingprofitandlossisdifferent.Inthecaseofthetotalcostmethod,thetotal