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变动成本计算法同全部成本计算法的区别在于:采用变动成本计算的存货(产品、半成品)不负担固定成本,固定成本作为期间成本在成本发生的当期冲减企业销售收入。产品销售收入扣除产品变动成本后的余额是产品的边际收益,也叫贡献毛益,或边际利润,它标志产品的盈利能力。边际利润再扣除固定成本后才是产品的净收益。在当前情况下,我国工业企业怎样推行变动成本计算法,我认为可以采取以下四个步骤。一、划分变动成本与固定成本,编制产品定额变动成本和计划固定成本。首先应对现行会计制度下的产品成本项目逐项分析,
The difference between the variable cost calculation method and the full cost method is that the inventory (products, semi-finished products) calculated using the variable cost does not bear the fixed cost, and the fixed cost is used as the period cost to offset the sales revenue of the company in the current period of cost. The balance of product sales after deducting the cost of product change is the product’s marginal revenue, also called contribution margin, or profit margin, which indicates the profitability of the product. The marginal profit minus the fixed cost is the net income of the product. Under the current circumstances, how can China’s industrial enterprises implement the variable cost calculation method? I think the following four steps can be taken. 1. Divide the variable cost and fixed cost, compile the fixed cost of the fixed product and plan the fixed cost. First of all, it should deal with item-by-item analysis of product cost items under the current accounting system.