变动成本法与全额成本法的区别初探

The Differences between Variable Costing and Absorption Costing

美国等一些西方国家的企业在成本核算上,通常采用对内对外两套核算方法,即对内采用变动成本法,对外采用全额成本法.由于原有经济体制及人力、物力和财力等原因,我国的企业一般只采用全额成本法进行成本核算和对外报告,如何使变动成本法在市场经济体制下走进企业,为企业的成本概算,经营决策等服务,是急待解决的问题。本文从两种方法的对比分析中,找出适合我国企业应用变动成本法的条件及应用的一些具体设想.

Usually two costing approach,that is variable costing and absorption costing.are used in America and Some other wcste countries.Variable Costing is used internally and absorption costing is used externally.Because some reasons,such as ownership,manpower. substance and finance.We use absorption costing approach only.How can we introduce variable costing approach into our enterprises serring for cost caculations and short-term decisions in the condition of market economy.I want to find the suitable way from the ana- lysis between this two approaches.