基于变动成本法和完全成本法相结合的成本核算  

Costing Accounting based on the Combination of Variable Costing and Absorption Costing

作　　者：杨文国 YANG Wen-guo(Hanzhong Northwest Nonferrous 711 Corps Co.,Ltd)

机构地区：[1]汉中西北有色七一一总队有限公司

出　　处：《当代会计》2023年第8期184-186,共3页Contemporary Accounting

摘　　要：基于完全成本法和变动成本法相结合的成本核算方法,既能满足对外财务会计核算和报送的要求,又能满足企业内部生产管理的要求。针对制造费用,设置固定制造费用和变动制造费用两个二级科目,可以有效解决财务会计和管理会计相结合的问题。通过案例探讨了基于变动成本法和完全成本法相结合的成本核算方式。The integration of absorption costing and variable costing in cost accounting provides a method that satisfies both the requirements of external financial accounting and reporting,as well as the demands of internal production management within a company.By distinguishing between fixed manufacturing costs and variable manufacturing costs as two subcategories under manufacturing expenses,this approach effectively addresses the challenge of combining financial and managerial accounting.Through a case study,this paper explores the utilization of a combined cost accounting approach based on absorption costing and variable costing method.

关 键 词：成本核算 变动成本法 完全成本法 变动制造费用 责任成本 

分 类 号：F275[经济管理—企业管理]