变动成本法与完全成本法的比较分析

关于加强会计人员职业道德建设的思考

变动成本法与完全成本法是两种比较重要的成本核算方法,这两种方法在很大方面存在着不同。着重分析两种计算方法在理论上的差异以及在实务计算中的差异。

Variable costing method and complete cost method are two important methods in cost accounting. These two methods are very different in many ways. This paper analyzes the theoretical different and the different in practical calculation of these two methods.