摘要
针对变动成本计算模式及制造成本计算模式,从公允会计原则、产品成本内容构成、存货估价、损益确定程序及利润计算、净收益和提供信息的用途等方面进行了分析比较。将两种成本计算模式进行结合运用,取长补短,可以使企业兼顾对外编制报表和对内经营管理,加强成本管理,更好地追求经济效益。
For variable costing model and manufacturing costing model, the fair accounting principles, product cost content, stock assessment, assuring profile and loss and counting profile, net income and information using etc. are analyzed and compared. Two cost computaion models can be combined and drawn on each other＇s merits, which can make enterprise give consideration to both statement making and management, strengthen cost management and better pursue economic benefit.
出处
《辽宁科技大学学报》
CAS
2008年第5期527-529,共3页
Journal of University of Science and Technology Liaoning
关键词
变动成本
制造成本
成本计算模式
variable cost
manufacturing cost
cost computation model
