成本计算法比较研究

Comparative Study on the Methods of Cost Calculating

制造成本法是我国现行有关会计制度规定的企业计算成本的方法,但在实际中,企业为了加强内部管理或适应成本管理的需要,也采用完全成本法和变动成本法计算成本。制造成本法、完全成本法和变动成本法因其各自的特点、使用对象和范围的不同,可从不同的角度满足企业成本计算和成本管理的需要。

According to related accounting regulations of China, companies calculate cost on basis of manufacturing cost, but actually, some companies also calculate full cost and variable cost in order to improve cost management. Manufacturing cost,full cost and variable cost can meet different demands for companies because of their different characteristics.