标准成本会计制度下成本差异的处理  

On the Cost Variance under Standard Cost Accounting System

作　　者：余明江[1] 

机构地区：[1]安徽工业大学高教研究所

出　　处：《芜湖职业技术学院学报》2004年第2期26-28,共3页Journal of Wuhu Institute of Technology

摘　　要：差异资产化观点认为成本差异是产品价值的组成部分,而差异费用化观点认为成本差异应计入期间费用。基于管理上的要求,比较适宜的方法是期中差异费用化处理,而期末差异资产化处理。The thesis of variance capitalization advocates that the cost variance is a part of product value, but that of variance expenditure maintains that the cost variance shall be recognized as period expense. According to the theory of management, interim cost variance being expense and closing cost variance being capital shall be a more adequate method.

关 键 词：标准成本会计 差异资产化 差异费用化 会计处理 

分 类 号：F234.2[经济管理—会计学]