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一、变动成本法的基本特点及其应用变动成本法是指将某一时期发生的费用,按成本习性划分为固定成本和变动成本两大类,其中仅将变动成本部分计入产品成本中而将固定成本部分视为期间费用,直接列入本期损益的方法。变动成本法最主要、最基本的特点是对固定成本的处理。在变动成本法下,由于将本期所发生的固定成本全部作为期间费用列入到本期损益中去,即直接由当期销售收入中抵扣,库存产品不再负担固定成本。
First, the basic characteristics of the variable cost method and its application The variable cost method refers to the cost of a certain period of time, according to the cost of habits are divided into two categories of fixed costs and variable costs, of which only part of the variable costs are included in the product cost and The fixed cost portion is treated as a period expense and is directly included in the profit and loss method of the current period. The most important and basic feature of the variable cost method is the processing of fixed costs. Under the variable cost method, all the fixed costs incurred in the current period are included in the current period’s profit and loss as period expenses, that is, they are directly deducted from current sales revenue, and the inventory products no longer bear fixed costs.