固定制造费用成本差异计算方法教学的改革设想

Tentative Ideas of Reform on the Teaching of Regular Production Cost Variance Calculation Method

固定制造费用成本差异计算与分析是《管理会计》和《企业财务管理》教学中的一个难点。本文阐述了固定制造费用成本差异计算的现行方法及其缺欠、改革的设想和改革所带来的益处。

Regular production cost variance calculation and analysis is a difficult part in the teaching of management accounting and enterprise financial control. In view of it this article discusses the current methods, its disadvantages, tentative ideas of reform as well as the benefit of reform.