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所谓变动成本定价法,就是把变动成本作为制定产品价格的主要依据。它是相对于全部成本定价法而言的。采用变动成本定价法,必须将全部成本分为固定成本和变动成本两大类。固定成本是指在一定时期和业务量(产量或销售量)范围内,不受业务量增减变动影响的成本。固定成本总额,一般与产品的产销量无关,但产量越多,单位产品分摊的固定成本就越少。变动成本则是指与业务量成正比例增减变动的成本。变动成本总额在一定时期内随产销量的增减而相应增减,但单位变动成本是相对稳定的。变动成本定价法的产品成本只包含变动成本,即产品直接消耗的原料及主要材料、工资支出、变动制造费用和变动管理费
The so-called variable cost pricing method is to use variable costs as the main basis for formulating product prices. It is relative to the full cost pricing method. With the variable cost pricing method, all costs must be divided into two categories: fixed costs and variable costs. The fixed cost refers to the cost that is not affected by the increase or decrease in the volume of business within a certain period of time and within the scope of business volume (production or sales volume). The total fixed cost is generally not related to the production and sales volume of the product, but the more the output, the lower the fixed cost of the unit product. The variable cost refers to the cost of adding or subtracting changes in proportion to the business volume. The total variable cost increases or decreases with the increase or decrease of production and sales within a certain period, but the unit change cost is relatively stable. The product cost of the variable-cost pricing method includes only variable costs, that is, raw materials and main materials directly consumed by the product, wages, variable manufacturing costs, and variable management fees.