变动和完全成本法下利润的差异和局限性摘要：企业成本核算中最常用的两种基本方法是完全成本法和变动成本法。其主要区别在于成本的构成内容不同。由于财务会计解决问题的性质是在收入，费用和利润的过程中正确计算，因此，要求必须采用完全成本法编制损益表，所以完全成本法是财务会计的基础。变动成本法计算的税前利润变动方向与不同时期的销售量变化趋势相同，更适合生产经营决策。为了满足不同的要求，有必要转换两种成本方法确定的税前利润。因此，分析两种成本方法之间的税前利润差异具有重要的理论和现实意义。关键词：变动成本法；完全成本法；差异；局限性Title:DifferencesandlimitationsofprofitsundervariableandfullcostmethodAbstract：Variablecostmethodandfullcostmethodaretwobasicmethodsadoptedinenterprisecostaccounting.Themaindifferenceisthecompositionofthecontentofthecost.Becausetheessentialproblemoffinancialaccountingistheincome,costandprofitinthecorrectcalculation,itisnecessarytousethecompletecostmethodtocompiletheprofitstatement,sothetotalcostmethodisthebasisofthecalculationoftheproductcostinthefinancialaccounting.Thevariationdirectionofpretaxprofitcalculatedbyvariablecostmethodisthesameasthechangingdirectionofsalesvolume,soitismoresuitablefortheneedsofproductionandmanagementdecision.Inordertomeetdifferentrequirements,itisnecessarytotransformthepretaxprofitsdeterminedbythetwocostmethods.Therefore,itisoftheoreticalsignificanceandpracticalsignificancetoanalyzethedifferenceofpretaxprofitsdeterminedbythesetwocostmethods.KeyWords：variablecosting;absorptioncosting;difference;limitations.目录1引言.............................................................................................................................12.1变动成本法和完全成本法的定义.........................................................................22.1.1变动成本法的定义......................................................................................22.1.2完全成本法的定义......................................................................................22.2变动成本法和完全成本法的理论依据.................................................................32.2.1变动成本法的理论依据..............................................................................32.2.2完全成本法的理论依据..............................................................................33.1应用的前提条件不同.............................................................................................43.2产品成本及期间成本的构成内容不同.................................................................43.3存货成本水平不同.................................................................................................63.4销货成本水平及常用的销货成本计算公式不同.................................................73.5分期损益的计算不同.............................................................................................73.5.1营业净利润的计算方法不同......................................................................73.5.2编制的损益表格式不同..............................................................................83.5.3计算的营业净利润可能不同......................................................................93.6所提供信息的用途不同.......................................................................................114.的优势和限制的可变成本方法.....................................................................134.1优势的可变成本法....................
