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变动成本法与全部成本法是目前企业成本计算时运用的两种方法。由于计算对象不同从而引起了期末存货估价期间损益计算程序及方法的不同,变动成本法适用于企业内部管理,而全部成本法是对外报送报表运算所采用的方法。考虑到两种方法各自的优点,对企业来说建立互为补充的成本计算方法是必要的。为了方便调整与变通,在此建立了税前利润差异模型并总结了两种方法税前利润差异的一般及特殊规律。
The variable cost method and the total cost method are the two methods used in the present enterprise cost calculation. Due to the different objects of calculation, which lead to the difference of profit and loss calculation procedures and methods during the period-end inventory valuation, the variable cost method is suitable for the internal management of the enterprise, while the full cost method is the method used in reporting and reporting to the foreign countries. Taking into account the respective advantages of the two methods, it is necessary to establish complementary cost calculation methods for enterprises. In order to facilitate the adjustment and flexibility, a model of profit disparity before tax is established and the general and special laws of profit difference of two methods before tax are summarized.