浅析变动成本法与完全成本法下的利润差额  

Profit Gap under Variable Costing and Full Costing

作　　者：王燕 

机构地区：[1]河南昆泰实业有限公司,郑州450051

出　　处：《价值工程》2016年第27期30-31,共2页Value Engineering

摘　　要：完全成本法与变动成本法两者均是对企业相同的经济业务活动通过会计的语言进行的专业表述,所以信息同源,并且长远目标相同。然而完全成本法依据公认的会计准则编制,服务于企业外部报表信息使用者;变动成本法为企业内部管理服务,为企业进行预测、决策提供科学的有用的信息。为了更加快速地理解两者之间的差异及其原因,本文通过公式并结合报表进行损益差额的推导和剖析,为正确进行内部管理,简化企业会计核算提供有价值的信息。Both full costing and variable costing are professional description of the same economic business activities of enterprise through accounting language, so they have the same information source and long-term goal. Full costing is prepared according to accepted accounting standards, serving the enterprise external reporting information users; variable costing serve the enterprise internal management,to provide useful information for the enterprise to forecast and make decisions. To more quickly understand the differences between the two and the causes, this paper analyzes the profit and loss balance based on the formula and statements, to provides valuable information for correct internal management, and simplifying the enterprise accounting.

关 键 词：变动成本法 完全成本法 固定性制造费用 利润差异 财务报表 

分 类 号：F275.3[经济管理—企业管理]