再探完全成本法与变动成本法的结合运用

The Study About the Combined Application of Full-cost Method and Variable Cost Method

在对变动成本法分析研究的基础上,根据两种成本法之间的内在联系,提出了建立以完全成本法为基础的统一成本核算系统的原则和方法.该核算系统符合企业会计准则、企业会计制度的相关规定,也符合会计核算的惯例,易于被企业接受和采用,有利于变动成本法在实务中的推广和应用.

On the base of the analysis of the Variable cost, and the internal contact of the two cost methods ,the paper puts forward the regulation and the method of how to build the unitive closing system based on the full-cost method. The closing system not only accords with the regulation and the institution of company's accounting, but also the custom of the accounting. So it is easy to be accepted and used by businesses, and is good to application of variable cost method in practice.