浅析变动成本法与完全成本法的有机结合

Brief Analysis of the Organic Integration of Variable Cost Method and Complete Cost Method

完全成本法与变动成本法是两种不同的成本计算方法,有着各自不同的特点。它们的重要区别表现为产品成本所包括的内容不同,产品存货成本所包括的内容不同以及两种方法计算出来的收益和收益表不同,造成两种差别的根本原因是对固定性制造费用的处理不同,在设置一些必要帐户的基础上,实现变动成本法和完全成本法的有机结合是完全可行的。

Complete cost method and variable cost method are two different cost calculation methods with distinct characteristics. Their key differences lie in the cost contents of products, the stockholding contents and the gains and income statements calculated according to the two methods, which result from the different disposals of the fixed manufacturing costs. Based on the establishment of some essential accounts, it is completely feasible to realize the organic integration of variable cost method and complete cost method.