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近年来,各企业相关管理部门为了走在时代的前缘,及时对其经济活动进行全面的预测、控制和决策,成本核算及其计算方法的选择显得尤为重要。根据成本性态分析,成本可划分为变动成本与固定成本,而对于固定成本处理的不同又衍生出两种成本核算方法:完全成本法与变动成本法。企业需要选择恰当的成本核算方法,合理的确定成本核算的范围,计算出较为精准的成本数据信息。
In recent years, the relevant management departments of enterprises have been particularly important in order to take the leading edge of the times and conduct timely comprehensive forecast, control and decision-making of their economic activities, cost accounting and calculation methods. According to the analysis of cost status, the cost can be divided into variable cost and fixed cost, and two different cost accounting methods are derived from the difference of fixed cost: total cost method and variable cost method. Enterprises need to select the appropriate cost accounting methods, a reasonable determination of the scope of cost accounting, calculate more accurate cost data.