论变动成本法与完全成本法及其结合应用

On the Variable and Complete Cost Method and Their Integrative Application

完全成本法与变动成本法各有利弊 ,本文通过对变动成本法与完全成本法的分析比较对二者的优点和局限性予以剖析 ,并对两种成本计算方法的结合应用提出新观点 。

The variable cost method and complete cost method have advantages and disadvantages respectively.This article dissects their advantages and limitations by analyzing and comparing them,and puts forward new viewpoints on the mixed application of the two cost calculating methods to profit the application of the cost counting methods.