变动成本法及其应用外文文献翻译最新译文

变动成本法及其应用外文文献翻译最新译文

This article discusses the variable cost method and its n in

supply chain management。The variable cost method is a cost

accounting XXX。This method is particularly useful in supply

chain management because it allows for a more accurate

understanding of the costs associated with each activity in the

supply chain。By using the variable cost method。companies can

identify areas where they can ce costs and XXX.

One of the key benefits of the variable cost method is that it

allows for a more accurate understanding of the costs associated

with each activity in the supply chain。This is because the method

XXX。For example。if a company is producing a product。the

variable cost method would allocate the costs associated with the n

process to that specific activity。This XXX.

Another benefit of the variable cost method is that it allows

XXX in the supply chain。For example。if a company is

considering outsourcing a particular activity。the variable cost

method can be used to determine the XXX changes in the supply

chain。companies can make XXX about how to manage their

supply chains.

In n。the variable cost method is a useful tool for supply

chain management。By allocating costs based on specific

activities。companies XXX。the variable cost method allows

XXX understand the impact of changes in the supply chain。which can help them make more XXX about how to manage their

supply chains.

译文

变动成本法的研究与应用

Ellram L M

摘要

本文讨论了变动成本法及其在供应链管理中的应用。变动成本法是一种成本会计技术，它根据产生这些成本的具体活动来分配成本。这种方法在供应链管理中特别有用，因为它可以

更准确地了解供应链中每个活动所涉及的成本。通过使用变动成本法，公司可以确定可以降低成本和提高效率的领域。

变动成本法的一个关键好处是，它可以更准确地了解供应链中每个活动所涉及的成本。这是因为该方法根据产生这些成本的具体活动来分配成本。例如，如果一家公司正在生产一种产品，变动成本法会将与生产过程相关的成本分配给该特定活动。这使得公司可以确定可以降低成本和提高效率的领域。

变动成本法的另一个好处是，它可以让公司更好地了解供应链变化的影响。例如，如果一家公司正在考虑外包某个特定活动，可以使用变动成本法来确定该决策对总成本的影响。通过了解供应链变化的影响，公司可以更明智地决策如何管理其供应链。

总之，变动成本法是供应链管理的有用工具。通过根据具体活动分配成本，公司可以更准确地了解其成本，并确定可以降低成本和提高效率的领域。此外，变动成本法可以让公司更好地了解供应链变化的影响，这可以帮助他们更明智地决策如何管理其供应链。

XXX financial accounting。cost refers to all the expenses

XXX in the n of a specific type and XXX currency product。also

known as n cost。manufacturing cost。and product cost。On the

other hand。variable costing is a method of cost XXX of the

product cost。n cost。and fixed cost of n as a d cost。The profit

and loss are determined based on the n type。XXX.

2 Differences een Variable Cost Method and Full Cost

Method

The two primary methods of cost n are variable cost method

and full cost method。The variable cost method only considers the

cost of n that changes with the number of units produced。It

includes direct materials。direct labor。and variable

manufacturing overheads。On the other hand。the full cost

method considers all the costs of n。including fixed costs like rent。salaries。and insurance。The full cost method is used to

determine the total cost of n。while the variable cost method is

used to calculate the cost per unit of n.

3 Advantages and Disadvantages of Variable Cost Method

The variable cost method has several advantages over the full

cost method。Firstly。it is XXX。it provides more accurate

results as it considers only the costs that change with the number of

units produced。Thirdly。it helps in making better ns as it

provides a clear picture of the cost of n。However。the variable

cost method has some disadvantages as well。Firstly。it does not

consider the fixed costs。which are essential for the long-term

XXX。it may lead to underpricing of the product。which can

XXX.

4 n

In n。XXX。and nal financial accounting defines it as all the

expenses XXX in the n of a specific type and XXX product。Variable costing is a method of cost XXX that change with the

number of units produced。The two primary methods of cost n are

variable cost method and full cost method。The variable cost

method has several advantages over the full cost method。but it

also has some disadvantages。Therefore。enterprises should

choose the method that best suits their XXX.

Cost XXX through cost accounting based on the full cost

method。It includes direct labor。direct materials。XXX process。This cost can be XXX product。On the other hand。manufacturing cost refers to the cost of n not included in the

product and is XXX。It includes sales cost。financial cost。and

management cost。The variable cost and fixed cost are two XXX

een total cost and business ns。Fixed cost is the total amount of

cost that does not change with the volume of sales。such as the n

of fixed assets。Variable cost is the total cost that changes with

the volume of sales。such as the n of raw materials。The

manufacturing cost can be divided into 8 manufacturing costs and

solid manufacturing costs。while the n cost can be divided into 8 n

costs and conserved n costs。The variable cost method is used to

calculate the increase and decrease in cost.

XXX of any research is essential to XXX of the study。In

this regard。XXX of the research。It provides a XXX。variables。XXX.

A well-XXX for any research project。It XXX。and to

develop a sound methodology for data n and analysis。The XXX

the results of the study and drawing ns.

In n。XXX of the research。It XXX of the research。which

is essential for gaining the trust and confidence of the readers.

Overall。XXX is an essential component of any research

project。It provides a systematic and organized approach to the

study。guides the research methodology and analysis。and XXX

of the research。A well-XXX of the study and for drawing XXX.

Product cost changes should only include the cost of n。In

management accounting。product costs refer to those that occur

during the n process and vary with changes in n。These costs are

only matched with product sales and related e when the。of XXX。The flow of entities and products refers to the value of the product

cost element that XXX product form。including the final finished

product sales and product XXX the current cost of goods XXX

cost。Since product costs are only matched with product sales and

related e。there are two possibilities for XXX。the cost of sales

can be accounted for as current profit and loss statement to suit the

current e than cost。Secondly。completed but not yet sold

finished goods can be included in the current d and the current

inventory costs。such as in the form of deferred next。and

matched with sales e during the later d.

From a qualitative perspective。the cost of XXX the cost of a

product。However。if there are no materials involved in the n of a

product。then the cost of the product should not exist。From a

quantitative perspective。the total cost of a product is XXX to the

n of the finished product。XXX in the n process。It is more

reasonable to use the full cost method。which considers all n costs

as the product cost and all n costs as d costs。This method is based

on the XXX een the n process and the product.

During management accounting。costs are those that do not

follow the flow of the product entity and are not included in the

ending inventory。These costs are included in the e statement for

the current d as n costs。The ownership of these costs is only for

the current d and has nothing to do with the product entity flow ns.

According to the variable cost method。not all costs incurred

in the n area are product costs。Regular manufacturing costs。which are created for businesses to use on a regular basis in the n

of energy。are closer to d costs。Therefore。regular

manufacturing costs should be treated the same as n costs during

processing.

In n。both the variable cost method and the full cost method

have their advantages and disadvantages。It is up to the company

to decide which method is more suitable for their business.

The first full cost law requires that all n costs be classified

according to their economic use for premise ns。This includes

product costs。which consist of direct materials。direct labor。and manufacturing costs。and d costs。which consist of n costs

such as sales and management fees。To estimate variable costs。the variable cost method analyzes the nature of the product cost

and its linear XXX divides costs into variable and fixed costs。which include direct materials。direct labor。manufacturing costs。and regular sales and management fees。XXX and management

costs.

When considering product costs。it is important to take into

account the cost of different contents。This includes the cost of

direct materials。which are the raw materials used in the n process。The cost of direct labor。which is the cost of the labor used in the

n process。is also XXX。the cost of manufacturing。which

includes the cost of equipment and facilities used in the n process。should be taken into account。By understanding the cost of these

different contents。businesses can better XXX.

Under the full cost method。the cost of a product includes all

manufacturing costs。such as direct materials。direct labor。and

manufacturing costs。On the other hand。d costs are considered

separate and only include n costs。

The variable cost method。however。considers changes in n

costs as part of the product cost。This includes direct materials。direct labor。and variable manufacturing costs。Regular

manufacturing costs。which are necessary for n but not directly

related to the output。are treated as a separate cost。These costs

should not be deferred to the next accounting d and should be

recorded in the current d's profits and losses。Under the variable

cost method。the total cost of n includes both fixed and variable

costs。

When it comes to inventory cost and cost of sales。the full

cost method and variable cost method can result in different ns。The full cost method includes all manufacturing costs in the

inventory cost and cost of sales。while the variable cost method

only includes direct materials。direct labor。and variable

manufacturing costs。The choice een the two methods depends on

the company's accounting policies and the n they want to XXX.

The cost method is a crucial aspect of manufacturing cost。XXX incurred during a d based on the sales of finished goods and

the XXX absorbed costs by the sales of goods。which are

accounted for in the current profit and loss XXX to the next d.

When evaluating the cost method。four variable cost

methods are commonly used。These methods include the standard

cost method。the actual cost method。the normal cost method。and the adjusted cost method。The standard cost method involves

estimating the costs of materials。labor。XXX product。The

actual cost method involves tracking the actual costs of materials。labor。XXX product。The normal cost method XXX.

Each of these methods has its advantages and disadvantages。The standard cost method is useful for planning and budgeting

purposes。but it may not reflect actual costs accurately。The

actual cost method provides accurate cost n but may be time-XXX

implement。The normal cost method is useful for determining the

cost of goods sold but may not XXX.

In n。the cost method is a crucial aspect of manufacturing

cost。and the n of four variable cost methods can help companies

determine the most appropriate method for their needs。Each

method has its advantages and disadvantages。XXX.

XXX cost n that can reveal the potential costs and products in

the XXX。This method can help expand the producer's

enthusiasm。and is XXX。the full cost method is an XXX pricing.

However。XXX-making has several disadvantages。Firstly。the full cost method of cost per unit product cannot accurately

reflect the real performance of the n department。and may even

cover up the actual n。Secondly。the full cost method is used to

determine profit and loss in stages。which can be difficult for

XXX。XXX。the full cost method is often used for fixed

manufacturing costs。which require heavy and XXX.

To address these issues。XXX products。It is important to

balance the need for accurate cost n with the practicalities of n and

management。By doing so。enterprises can make XXX both the

company and its customers.

The variable cost method is a XXX-making。XXX cost

method。This method calculates product cost by including only

the variable costs in the n process and allocating only direct XXX

subjective arbitrariness。XXX product cost n。nally。using the

variable cost method to determine product cost can prevent the

artificial adjustment of enterprise profit and loss through indirect

cost n。which XXX the quality of accounting n.

To calculate enterprise profit using the variable cost method。there are two steps: first。calculate the n product n margin。and

second。ct the XXX and management。By using this method。enterprises can quickly predict the future product profit for a d of

time。rather than using complex cost XXX.

XXX due to losses。enterprises XXX of the product n is

worth continuing。If the loss of a product can still create marginal

n。it should not be discontinued。as ping n would result in even

greater losses。This is because the loss of n compensates for part

of the fixed cost。and if profitable products must compensate for

this loss。they may XXX。XXX.

Therefore。the variable cost method provides the XXX to

make the right ns in short-term n and n-making for n and n

indicators.

成本是商品经济的产物，也是商品价值的重要组成部分。传统的财务会计将成本定义为，在一定条件下，企业为生产一定种类、一定数量产品所发生的各种生产费用的货币表现。这些成本也被称为生产成本、制造成本或产品成本。在这种情况

下，完全成本法是一种财务会计方法，用于对成本进行分类和核算。根据完全成本法，成本被分为制造成本和非制造成本。其中，制造成本指在产品制造过程中发生的成本，包括直接人工、直接材料和制造费用三类。非制造成本则是指不能计入产品的生产成本，而是直接计入当期损益的费用，包括销售费用、财务费用和管理费用。

变动成本法是一种成本计算模式，它以成本性态分析为前提条件，在常规的成本计算过程中只将变动生产成本作为产品成本的构成内容，而将固定生产成本作为期间成本，并按贡献式损益确定程序计算损益。与完全成本法不同，变动成本法将成本分为固定成本和变动成本，根据业务量的变化，变动成本总额也会随之发生变化。因此，变动成本法更加适合用于与期间的关系更为密切的生产成本的计算。

在企业经营中，成本性态是指成本总额与业务量之间的相互依存关系。而业务量是企业在一定生产期内投入或完成的经营工作量的总称。通常在最简单的条件下，业务量是指产量或销售量。固定成本是指在一定条件下，其总额不随业务量发生任何数额变化的那部分成本，如固定资产的折旧费，销售产品

的广告费等。其特征是固定成本总额的不变性和单位固定成本的反比例变动性。而变动成本则是指在一定条件下，其总额随业务量成正因而与期间的关系更为密切。在这一点上，它与销售费用、管理费用和财务费用非生产成本只是定期地创造了维持企业经营的必要条件，一样具有时效性。因此，固定性制造费用（即固定生产成本）应当与非生产成本同样作为期间成本处理。

总之，变动成本法和完全成本法是两种不同的成本计算方法。变动成本法更适合用于与期间的关系更为密切的生产成本的计算，而完全成本法则适用于更广泛的成本核算。在企业经营中，正确选择和应用这些方法可以帮助企业更好地控制成本，提高经营效益。

首先，完全成本法要求将所有成本按其经济用途分类，将生产成本作为产品成本的构成内容，将非生产成本作为期间成本。生产成本包括直接材料、直接人工和制造费用，非生产成本包括销售和管理费用等期间费用。而变动成本法则在成本性态分析的基础上，根据产品成本与产量变动间的线性关系将产品成本划分为变动成本与固定成本，并进行粗略估计。其中，变动成本包括直接材料、直接人工、变动性制造费用和变动性

销售及管理费用，固定成本包括固定性制造费用和固定性销售及管理费用。

其次，在完全成本法下，产品成本是指全部制造成本，包括直接材料、直接人工和制造费用，而期间费用则指全部非生产成本。而在变动成本法下，产品成本全部由变动生产成本构成，包括直接材料、直接人工和变动性制造费用，而将固定性制造费用作为期间费用处理。固定性制造费用与实际产量没有直接联系，不会因产量的提高而增加，也不会因产量的下降而减少，因此应在其发生的当期计入当期损益。

最后，在完全成本法下，被销货吸收的固定性制造费用作为销货成本计入本期损益表，而被期末存货吸收的另一部分固定性制造费用则随着期末存货成本递延到下期。而在变动成本法下，期间费用由全部固定成本和全部变动非生产成本之和构成。

综上所述，变动成本法与完全成本法有着不同的构成内容和评价方式，企业应根据实际情况选择适合自己的成本法。

完全成本法是一种被广泛接受的计算成本的方法，它能够揭示外界公认的成本与产品质量之间的关系，从而激发生产者的积极性。此外，完全成本法所提供的成本数据也是企业产品定价的重要依据。然而，完全成本法在企业管理决策中存在一些缺点。首先，它不能反映生产部门的真实业绩，甚至会掩盖其生产实绩。其次，完全成本法所确定的分期损益结果往往难以为管理部门所理解，甚至会导致企业片面追求产量，盲目生产，造成积压和浪费。最后，采用完全成本法，对于固定制造费用，需要经过繁琐的分配手续，并受会计主管人员的主观影响。