变动成本计算法的优越性分析  

Analysis of superiority of variable costing method

作　　者：张媛[1] ZHANG Yuan(Department of Political Economy,Chaoyang Teachers College,Chaoyang Liaoning 122000)

机构地区：[1]朝阳师范高等专科学校政治经济系,辽宁朝阳122000

出　　处：《辽宁师专学报（自然科学版）》2020年第1期102-105,共4页Journal of Liaoning Normal College(Natural Science Edition)

摘　　要：变动成本计算法在我国企业中尤其是中小企业中应用尚少,为了发挥其在企业管理中的优势作用,阐述了该算法的理论依据和特点,分析了该算法的五大优越性,即变动成本计算法比较符合配比性原则要求,提供的信息更符合企业管理者的需要,便于厘清各部门的责任业绩,计算过程简洁、提供成本信息质量可靠,广泛应用于企业多方面决策中.同时指出,将变动成本计算法与作业成本计算法结合应用,可以弥补其不足,从而在现代企业管理中使变动成本计算法得到更广泛的应用.The variable costing method is less used in our country enterprises,especially in the small and medium-sized enterprises.In order to play its advantages in the enterprise management,this paper expounds the theoretical basis and characteristics of the algorithm,and analyzes the five advantages of the algorithm,namely,the variable costing method conforms to the requirements of the matching principle,the information provided is more suitable to the needs of enterprise managers,and is convenient to clarify the responsibility performance of each department,the calculation process is simple and the quality of the cost information is reliable,and it is widely used in various enterprises decisions.At the same time,it is pointed out that the application of variable costing method and activity-based costing method can make up for its shortcomings,so that the variable costing method can be more widely used in modern enterprise management.

关 键 词：变动成本计算法 作业成本计算法 配比性原则 企业管理 成本信息 

分 类 号：F275[经济管理—企业管理]