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按照管理会计服务于企业内部管理的要求,在将全部成本划分为变动成本和固定成本的基础上,必须采用直接成本法来计算、确定企业一定期间的产品成本,以便为对企业的生产经营活动进行计划和控制提供必要的资料。直接成本计算也叫变动成本计算,在这种成本计算方法下,所谓产品成本是指企业在一定期间内为生产某种产品所耗费的、随着产品生产量的增减变动而同方向、等比例变动的变动成本,也就是在产品的实际形成过程中所发生的直接材料费用、直接人工费用和变动性制造费用。至于固定性制造费用,如车间厂房和机器设备折旧费、管理人员工资等等,并不计入产品成本,而是将其作为“期间成本”直接从当期的
According to the requirements of management accounting services for internal management of enterprises, based on the division of total costs into variable costs and fixed costs, the direct cost method must be used to calculate and determine the product costs for a certain period of time in order to provide production and business activities for the company. Plan and control to provide the necessary information. The direct cost calculation is also called variable cost calculation. Under this cost calculation method, the so-called product cost refers to the same direction that the company spends on producing a certain product for a certain period of time, with the increase or decrease in the production volume of the product, etc. The variable cost of the change in proportion is the direct material cost, direct labor cost, and variable manufacturing expense incurred during the actual formation of the product. As for fixed manufacturing costs, such as the depreciation of workshops and machinery and equipment, managerial salaries, etc., they are not included in the cost of products, but are directly used as “periodic costs” from the current period.