对固定制造费用差异分析法的一点商榷

The Improvement Measures for Mistakes in the Variance Analysis Method of Fixed Manufacturing Cost

标准成本法中的固定制造费用差异分析法值得商榷。固定制造费用差异中的"差异"概念,在《成本会计》和《管理会计》中表述模糊、不够严谨;其计算分析公式缺乏必要的前提条件;差异计算公式错误地包含了生产工时因素。根据固定制造费用必须全部得以补偿的原则,预算固定制造费用与实际固定制造费用(现有能力固定制造费用)有着相同的固定制造费用差异。因此,"差异"应当定义为,预算固定制造费用与假设的实际产量按固定制造费用标准分配率分摊补偿的预算固定制造费用的差额。相应的,在实际固定制造费用一定的情况下,产品负担补偿固定制造费用多少与生产工时无关。

Standard Cost Method is widely adopted by universities and many related textbooks, such as Cost Accounting, Management Accounting, etc. However, some mistakes are found in its Difference Analysis Method of Fixed Manufacturing Cost. The cause for the mistakes is that the concept of the the difference in the analysis method is vague and not rigorous, and the concept of the difference and its calculation analysis formula lack necessary prerequisites. The difference calculation formula contains the factor of production hours incorrectly. Therefore, the analysis method is not only worthless in practical sense but also misleads the teachers and students of relevant majors and other learners. This paper gives an objective analysis for the mis takes in the analysis method and puts forward our own improvement measures as well. It is hoped to draw the concern of rele vant scholars and start a discuss to improve the theory about cost accounting and management accounting.