| 完全成本法和变动成本法的比较应用——基于存货的发出计价方式 |
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| 引用本文： | 袁莺.完全成本法和变动成本法的比较应用——基于存货的发出计价方式[J].湖北财经高等专科学校学报,2012(2):52-54. |
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| 作者姓名： | 袁莺 |
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| 作者单位： | 无锡高等师范学校,江苏无锡,214000 |
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| 摘 要： | 完全成本法和变动成本法在企业成本计算方面各有侧重，其常用的理论结论证明常常被运用，在企业实践中能否适用？本文主要通过企业案例进行实用性的论证。
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| 关 键 词： | 完全成本法 变动成本法 利润 差异 |
Commonly Used Conclusion of Complete Cost and Variable Cost Method --based on inventory valuation methods |
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| YUAN Ying.Commonly Used Conclusion of Complete Cost and Variable Cost Method --based on inventory valuation methods[J].Journal of Hubei College of Finance and Economics,2012(2):52-54. |
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| Authors: | YUAN Ying |
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| Institution: | YUAN Ying(Wuxi teachers’ college,Wuxi Jiansu 214000) |
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| Abstract: | The complete cost and variable cost method in enterprise cost calculation have each specific emphasis.Their common theoretical conclusion is often used,however,whether it can be applied to the practice of enterprises is a topic of discussion.This article mainly focus the practical demonstration from practical business cases. |
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| Keywords: | Complete Cost Method Variable Cost Method Profit Difference |
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