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1、在劳动成本法中,为什么要提出“产品成本”与“期间成本”这两个名词?它们的理论根据是什么? [答]:变动成本法为了简化成本计算,便于加强日常管理,把直接与产品制造有直接联系的所有变动成本,包括直接材料,直接人工与变动制造费用,统称为产品成本,即产品的生产成本,而把同产品制造没有直接联系的所有固定成本,统称之为“期间成本”。 它们的理论根据是:按照成本习性,凡是直接与产品制造有联系的,并随产量的多寡成正比例变动的就是变动成本,亦即产品的生产成本。至于同产品制造没有直接联系
1. In the Labor Cost Law, why should we put forward the terms “product cost” and “period cost”? What are their theoretical basis? [Answer]: The variable cost method facilitates daily management by simplifying cost calculations. All variable costs that are directly linked to product manufacturing, including direct materials, direct labor and variable manufacturing costs, are collectively referred to as product costs, that is, the product’s production costs, and collectively refer to all fixed costs that are not directly related to product manufacturing. “Period cost.” Their theory is based on the following: According to the cost habits, all those directly linked with product manufacturing, and changing in proportion to the quantity of output is the variable cost, that is, the production cost of the product. There is no direct connection with product manufacturing