制造成本法与变动成本法的比较与分析

Comparison and Analysis of Manufacturing Costing and Variable Costing

制造成本法与变动成本法均属于收益计量方法 ,但是由于两者的理论依据及核算方法不同 ,导致在存货计价及利润额计算上两种方法计算的结果往往不一致。

Although both manufacturing costing and variable costing belong to the calculation method of profits.They have different theoretical basis and method of accounting.By using the two method,the different results of inventory measure and profit account are obtained,and this usually causes misunderstanding.This paper illustrates how to combine the two methods and how to utilize them to correctly evaluate the operating achievement of a enterprise.