| 变动成本计算模式与制造成本计算模式比较 |
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| 引用本文： | 任薇,王国昌,卢艳红,赵纯玉.变动成本计算模式与制造成本计算模式比较[J].鞍山科技大学学报,2008,31(5):527-529. |
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| 作者姓名： | 任薇 王国昌 卢艳红 赵纯玉 |
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| 作者单位： | 鞍山市自来水总公司，鞍山市卫生局，鞍山市耐特机电工程有限公司 |
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| 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。
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| 关 键 词： | 变动成本 制造成本 成本计算模式 |
Comparision of variable costing model with manufacturing costing model |
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| REN Wei,WANG Guo-chang,LU Yan-hong,ZHAO Chun-yu.Comparision of variable costing model with manufacturing costing model[J].Journal of Anshan University of Science and Technology,2008,31(5):527-529. |
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| Authors: | REN Wei WANG Guo-chang LU Yan-hong ZHAO Chun-yu |
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| Institution: | REN Wei1,WANG Guo-chang2,LU Yan-hong3,ZHAO Chun-yu1 |
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| Abstract: | 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. |
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| Keywords: | variable cost manufacturing cost cost computation model |
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