变动成本法及其应用研究外文文献翻译最新译文.docx
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变动成本法及其应用研究外文文献翻译最新译文
毕业设计附件
外文文献翻译:
原文+译文
文献出处:
EllramLM.Theresearchandapplicationofvariablecostmethod[J].Journalofbusinesslogistics,2016,1
(2):
81-93.
原文
Theresearchandapplicationofvariablecostmethod
EllramLM
Abstract
Costisaproductofcommodityeconomy,whichisanimportantpartofcommodityvalue.Traditionalfinancialaccountingcostisdefinedas,undercertainconditions,theenterprisefortheproductionofacertaintype,acertainnumberofcurrencyproductwhathappenedallthecostsofproductionperformance,alsoknownastheproductioncost,manufacturingcostandproductcost.Variablecostingisshortforvariablecostcalculation,referstotheorganizationintheprocessoftheconventionalcosting,onthepremiseconditionsintonaturestateanalysis,onlywillchangeasthecompositionoftheproductcost,productioncostandfixedcostofproductionasaperiodcost,andprofitandlossaccordingtocontributiontypedeterminingprogramtocalculatethecostofprofitsandlossesofacomputingmodel.
Keywords:
variablecostmethodandfullcostmethod,theenterprisemanagement
1Introduction
Costaccordingtotheeconomicuseforclassificationisdividedintomanufacturingcostsandthemanufacturingcost;itisthefinancialandaccountinginaccordancewiththefullcostmethodonthebasisofcostaccounting.Themanufacturingcost,alsoknownasthecostofproduction,referstothecostsincurredduringtheprocessofproductmanufacturing,includingdirectlabor,directmaterialsandmanufacturingcost.Thecharacteristicsofthemanufacturingcostisthecostprojectcandirectlyorindirectlyattributabletoaparticularproduct;Duringthemanufacturingcost,alsoknownascostsorexpenses,referstotheproductioncost,notincludedintheproductisdirectlyrecordedintotheprofitsandlossesofthecurrentcost.Includingsalescost,financialcostandmanagementcost.Itscharacteristiciscostcanmaketheenterpriseoverallbenefit,butisdifficulttodeterminetheexpenditureandtherelationshipbetweenthespecificproduct.Costsareoftendividedintovariablecostandfixedcostisaccordingtotheclassificationofemergentstate.Natureconditionisalsoknownascostbehavior,referstotheinterdependencebetweentotalcostandbusinessrelations.Andbusinessistheenterpriseinacertainperiodproductioninputsorcompletesthefloorboardofthemanagementwork.Undertheconditionofthemostsimple,usuallyisreferstotheproductionorbusinesssales.Fixedcostisreferstoundercertainconditions,thetotalamountisnotwiththevolumechangestheamountofanyportionofthecosts,suchasthedepreciationoffixedassetssalesproductadvertising,excitescharacteristicistheinvarianceofthetotalamountoffixedcostandunitfixedcostandtheinverseproportionofvariability;Variablecostisreferstoundercertainconditions,itsdirectlyproportionalwiththevolumechangethatpartofthetotalcosts,suchasproductionproductsconsumeofrawmaterial,est.’scharacterizedbydirectproportionofthetotalvariablecostinvarianceofvolatilityandunitvariablecost.Productsunderthevariablecostmethod,itsmaincharacteristicistheenterprisemusttakeintothenaturestateanalysisofthepremise,themanufacturingcostisdividedinto8manufacturingcostandsolidmanufacturingcost,andtheproductioncostcanbedividedinto8productioncostsandconservetheproductioncost,finallycalculatedbythemethodofvariablecostincreaseanddecrease.
2Thetheorybasis
Theoreticalbasisisaproductcostchangesshouldincludeonlythecostofproduction.Inmanagementaccounting,productcostsarethosethatoccurintheprocessofproduction,andwithentityflowandproductflow,varywiththechangesintheproduction,onlywhentheproductsalesandrelatedincomeratioofimplementation,tothecostofcompensation.Withentityflowandflowoftheproductcostof"flow"referstothevalueoftheproductcostelement,endupinvariousentitiesofgeneralizedproductform(includingthisperiod,thefinalfinishedproductsalesandtheproductinventory),ontheperformanceforthecurrentcostofgoodssoldandendinginventorycost.Becausetheproductcostonlyinproductsalestointoandtherelatedincomethanthecostofmatching,therefore,inthisissueofthecosttocompensatetheownershipoftheproductsaretwopossibilities:
oneisintheformofthecostofsalesaccountedforascurrentprofitandlossstatement,betosuitthecurrentincomethancost;Secondiscompletedbutnotyetsoldfinishedgoodsforthecurrentperiodandthecurrentinventorycosts,suchasintheproductintheformofdeferrednext,includedinthefinalbalancesheetismatchedwithsalesincomeduringthelater.
Fromthequalitativepointofview,theproductistheproductofthecostofthematerial,consideringifthereisnomaterialundertakerofproducts,productcostshouldnotexist.Fromthequantitativepointofview,theproductcostiscloselyrelatedtoproductproduction,theproductionprocessthereisnosubstantialchangesinundertheconditionofinvariable,thecostlevel,theproductoftotalcostshouldbedirectlyproportionalwiththeproductionofthefinishedproduct.Obviously,thisismorethanfullcostmethodonlystartfromthecausalrelationshipbetweentheproductionprocessandproducts,willallthecostofproductionastheproductcost,willallnon-productioncostsasperiodcostismorereasonable.Theoreticalbasisforthesecondisfixedcostofproductionshallbeascostduringprocessing.Duringthemanagementaccounting,costreferstothosewhodon'tfollowtheflowoftheproductentityandflow,andlengthandincreaseordecrease,withtheenterpriseproductionandoperationdurationduringtheirbenefitswithfadedovertheyears,cannotbedeferredtothenext,onlyinthecurrentperiodincludedintheincomestatement,asthecurrentincomecompensationcosts.Thiskindofcostontheownershipoftheperiodisonlyonethatisinthecurrentdirectlyoverthisperiodcost,thushasnothingtodowiththeproductentityflowcondition,andcannotbeincludedintheendinginventory.Accordingtotheinterpretationofthevariablecostmethod,donotoccurintheproductionareaofallcostsareproductcosts,suchastheproductioncostofregularmanufacturingcost,inquitearange,ithasnothingtodowithhowmuchoftheactualoutputofeveryperiod,itiscreatedforbusinessesuseonaregularbasisintheproductionofenergy,andthereforecloserrelationswithperiod.Atthispoint,itandmarketingfees,managementfeesandfinancechargesnon-productioncostsonlyonaregularbasistocreatethenecessaryconditiontomaintainbusiness,ashasthetimeliness.Therefore,regularmanufacturingcost(thatis,thefixedcostofproduction)shallbeandnon-productioncoststhesameasthecostduringtheprocessing.
3Variablecostmethodandfullcostmethod
3.1Differentapplicationconditions
Completecostlawdemandedbythefirstfullcostaccordingtotheireconomicuseforclassificationofpremiseconditionswillconstitutethecontentofallproductioncostasproductcost,non-productioncostsasperiodcost.Amongthem,theproductioncostincludingdirectmaterials,directlabor,andmanufacturingcost,non-productioncostsincludecostsduringthesalesandmanagementfees,etc.Variablecostmethod,basedontheanalysisofthenatureisinastateoftheproductcostaccordingtothelinearrelationshipbetweenitsandproductionchangesdividedintovariablecostandfixedcostandmakearoughestimate.Amongthem,thevariablecostsincludedirectmaterials,directlabor,manufacturingcostandvolatilitysalesandmanagementfees,includingregularfixedmanufacturingoverheadandregularsalesandmanagementcosts.
3.2Duringtheproductcost,costofdifferentcontents
Underfullcostmethod,theproductcostisreferstothetotalmanufacturingcosts,itscontentmainlyincludesdirectmaterials,directlabor,manufacturingcosts;Therefore,underthefullcostmethod,periodcostsareonly,itisthetotalcostofnon-production.Underthevariablecostmethod,theproductcostallconsistsofchangesinthecostofproduction,itscontentmainlyincludesdirectmaterials,directlaborandvolatilitymanufacturingcost,andwillbetreatedasduringregularmanufacturingcostasacost.Thisisbecausetheregularmanufacturingcostisonlyfortheenterpriseprovidesacertainproductionconditions,inordertokeepproductionability,isinthereadystateandmaketheenterpriseandthecost,ithavenodirectconnectionwiththeproductofrealoutput,neitherduetotheincreaseofproductionincrease,alsowillnotreducebecauseofproductiondecline,theessenceofwhichisthecostofanyassociatedaccountingperiod,sotheregularmanufacturingcostsshouldnotbedeferredtothenextaccountingperiod,andshallberecordedintotheprofitsandlossesofthecurrentinthe.Therefore,underthevariablecostmethod,duringtheexpenseofthesumofallfixedcostandvariablecostofnon-production.
3.3Inventorycost,costofsalesofdifferentlevels
Completelyunderthecostmethodisnotonlyincludingvolatilitymanufacturingcost,andconservethemanufacturingcosts.Whenthereisendinginventory,theregularmanufacturingcostsincurredincurrentneedsinthisperiodhassalesoffinishedgoodscostandallocatedbetweenendinginventorycost,whichcanleadtoabsorbedbythesalesofthatpartoftheregularmanufacturingcostsasthecostofgoodssoldaccountedintocurrentprofitandlossstatement,absorbedbyendinginventoryisanotherpartoftheregularma