完全成本法与变动成本法的结合案例分析  

A Case Study of the Combination Method of Complete Costing and Variable Costing

作　　者：李秀英[1] 

机构地区：[1]山西大同大学商学院,山西大同037009

出　　处：《山西大同大学学报（社会科学版）》2010年第6期82-85,共4页Journal of Shanxi Datong University(Social Science Edition)

摘　　要：本文分析了完全成本法与变动成本的三种应用方式:单轨制、双轨制、结合制,认为采用结合制更加科学合理,既避免了重复核算,又实现了资源共享;既降低了会计核算成本,又满足了企业内部经营管理和对外提供财务报告的需要。This article analyzes the three application methods of the complete costing method and the variable costing method： single track system,double-track system,and the combination system,and puts forward the view that the combination system is more scientific and reasonable,which could avoid repeated accounting and enable resource sharing,and it can also reduce accounting cost while satisfying the need for internal management and for generating financial reports for other institutions.

关 键 词：完全成本法 变动成本法 结合制 

分 类 号：F231[经济管理—会计学]