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

《完全成本法与变动成本法的差异（the difference between the full cost method and the variable cost method）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、完全成本法与变动成本法的差异（Thedifferencebetweenthefullcostmethodandthevariablecostmethod）ThedifferencebetweenthefullcostmethodandthevariablecostmethodThedifferencebetweenfullcostingandvariablecosting2008-12-20,15:15:54Inmanagementaccounting,costcanbedividedintobasicassumptions,co

2、stscanbedividedintofixedcostsandvariablecosts.Variablecostmethodisrelativetothefullcostmethod,itisfromscratch,fromthebeginningisnotrecognizedbypeople,andhasbeenwidelyvaluedandwidelyused,thefundamentalreasonisthatithasitsownoutstandingadvantages.Inthispaper,wecompareth

3、edifferencebetweenthefullcostmethodandthevariablecostmethod.First,thecompositionofthecostoftheproductisdifferent.Thefullcostmethod,referstotheproductcosting,includingnotonlytheconsumptionofproductsintheproductionprocessofdirectmaterials,directlabor,includingallmanufac

4、turingcosts(variablemanufacturingcostsandfixedmanufacturingcost).Thevariablecostlawisthatinthecalculationoftheproductcost,includingonlyconsumptionintheprocessofproductionofdirectmaterials,directlaborandmanufacturingcostsofchangesinthepart,anddoesnotincludethefixedpart

5、ofthecostofmanufacturing.Astable:MethodproductcostperiodcostFullcostingdirectmaterialDirectlaborVariablemanufacturingexpenseFixedoverheadexpensesSellingexpensesFinancialexpensesVariablecostingdirectmaterial,Directlabor,Variablemanufacturingcostsfixedmanufacturingcosts

6、ManagementexpensesSellingexpensesFinancialexpensesTwo.Thecompositionofinventorycostisdifferent.Becauseofthetwomethods,thecompositionofproductcostisdifferent,sothecompositionofinventorycostisdifferent.Underthefullcostapproach,boththeinventory,thefinishedproduct,theprod

7、uctorthefinishedproductareincludedinthecostofthefixedmanufacturingcost.Undervariablecosting,boththeinventory,thefinishedproduct,theproductorthesoldproductonlyincludevariablemanufacturingcosts,whilethefixedmanufacturingcostisusedastheperiodcost.Sothecostofendinginvento

8、ryundervariablecostingiscertainlylessthanthecostofendinginventoryatfullcost.Three,themethodofcalculatingprofitsandlossesisdi