| 完全成本法和变动成本法下营业利润差额的变动规律分析 |
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| 引用本文： | 张立民.完全成本法和变动成本法下营业利润差额的变动规律分析[J].西安石油大学学报(社会科学版),2007,16(2):36-40. |
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| 作者姓名： | 张立民 |
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| 作者单位： | 西安石油大学,经济管理学院,陕西,西安,710065 |
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| 摘 要： | 完全成本法和变动成本法是两种不同的成本计算方法，采用这两种方法计算出的营业利润有可能出现差异。通过实例计算和公式推导，分析了这两种成本法营业利润差额产生的原因及变动规律。
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| 关 键 词： | 完全成本法 变动成本法 营业利润 固定性制造费用 |
| 文章编号： | 1008-5645（2007）02-0036-05 |
| 收稿时间： | 2006-10-09 |
| 修稿时间： | 2006年10月9日 |
Analyses of Variable Regularity of Business Profit Differences Based on the Complete Cost and Variable Cost Methods |
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| ZHANG Limin.Analyses of Variable Regularity of Business Profit Differences Based on the Complete Cost and Variable Cost Methods[J].Journal of Xi‘an Shiyou University:Social Science Edition,2007,16(2):36-40. |
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| Authors: | ZHANG Limin |
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| Abstract: | Complete cost and variable cost methods are quite different cost accounting methods. It is possible to cause differences of business profits if the above two methods are used. By means of the practical calculation and the equation development, the analysis is presented to the causes and variable regularity of business profit differences under the use of those two cost methods. |
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| Keywords: | complete cost method variable cost method business profit constant manufacturing expense |
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