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变动成本法有利于企业的短期决策,提供的成本信息侧重于企业内部管理者使用。完全成本法符合我们传统的成本费用观,有利于企业的长期决策,提供的成本信息侧重于外部投资者使用。企业的成本信息要兼顾内外双方使用者的的需要,因此,我们应将变动成法与完全成本法相结合才能更好的为企业服务。本文将举例讲解如何将变动成本法与完全成本法相结合,为企业内外部使用者提供更为完整的成本信息,即结合制核算方法的解析。
Variable cost method is conducive to short-term business decisions, providing cost information focused on the use of internal managers. The full cost approach fits with our traditional view of cost and expense, facilitates long-term business decisions, and provides cost information focused on the use of external investors. Therefore, we should combine the change into the law with the complete cost method to better serve the enterprise. This article will give an example to explain how to combine the variable cost method and the complete cost method to provide more complete cost information for the internal and external users, that is, the analysis of the combination method.