會(huì)計(jì)學(xué)畢業(yè)論文-完全成本法與變動(dòng)成本法的比較和決策應(yīng)用(編輯修改稿)
2025-02-12 09:47 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 短期決策。 與完全成本法相比，變動(dòng)成本法的優(yōu)點(diǎn)是主要的，變動(dòng)成本法不僅適合于提供與短期決策相關(guān)的成本信息，也適用于對(duì)外報(bào)告。變動(dòng)成本法也有局限性，按其計(jì)算的產(chǎn)品成本目前不合乎稅法以及企業(yè)會(huì)計(jì)準(zhǔn)則的有關(guān)要求；將成本劃分為變動(dòng)成本和固定成本本身是假設(shè)。 完全成本法的優(yōu)缺點(diǎn)是相對(duì)于變動(dòng)成本法而言的，變動(dòng)成本法更重視銷售環(huán)節(jié)，而完全成本法更重視生產(chǎn)環(huán)節(jié)，也不一定就是缺點(diǎn)（如當(dāng)產(chǎn)品供不應(yīng)求時(shí)，生產(chǎn)就是第一位的）。值得一提的是，完全成本法更符合配比原則中的“因果配比”，因?yàn)樯a(chǎn)產(chǎn)品的成本，無(wú)論是直接人工、直接材料還是制造費(fèi)用，全部都要?dú)w集到產(chǎn)品中，并在產(chǎn)品實(shí)現(xiàn)銷售時(shí)從收入中一次扣除。此外，變動(dòng)成本法和完全成本法還有共同的局限性：決策是面向未來(lái)的，而不論是完全成本法還是變動(dòng)成本法，都是面向過(guò)去的，都是有關(guān)過(guò)去經(jīng)濟(jì)活動(dòng)的反映，所以除非它們能夠協(xié)助決策，否則它所提供的決策信息就毫無(wú)價(jià)值可言。結(jié) 論 企業(yè)會(huì)計(jì)為了更好地履行其對(duì)內(nèi)、對(duì)外兩方面的職能需要，變動(dòng)成本法和完全成本法需要互相補(bǔ)充，取長(zhǎng)補(bǔ)短，實(shí)現(xiàn)變動(dòng)成本法和完全成本法的結(jié)合。二者結(jié)合是企業(yè)自身發(fā)展的需求也是管理會(huì)計(jì)下的發(fā)展趨勢(shì)，無(wú)論是應(yīng)用變動(dòng)成本法還是完全成本法，都是為了更好地服務(wù)于企業(yè)，為企業(yè)提供更加精確的數(shù)字依據(jù)和有用決策信息。完全成本法與變動(dòng)成本法具有其優(yōu)點(diǎn)，同時(shí)也具有其局限性。決策是面向未來(lái)的，而不論是完全成本法還是變動(dòng)成本法，都是面向過(guò)去的，都是有關(guān)過(guò)去經(jīng)濟(jì)活動(dòng)的反映，所以除非它們能夠協(xié)助決策，否則它所提供的決策信息就毫無(wú)價(jià)值可言。參考文獻(xiàn)【1】 吳晶，管理會(huì)計(jì)最新實(shí)務(wù)指南，中國(guó)紡織出版社，2009,10【2】 胡秀芬，石秀琴，變動(dòng)成本法及其完全成本法的比較及其應(yīng)用研究， 林業(yè)財(cái)務(wù)與會(huì)計(jì)，2002【3】 聶超穎，完全成本法與變動(dòng)成本法的比較和決策應(yīng)用，經(jīng)濟(jì)期刊《消費(fèi)導(dǎo)刊按》，2010,4【4】 梁菁，《當(dāng)代經(jīng)濟(jì)》2010年第6期下【5】 百度文庫(kù)，致 謝 恍然如夢(mèng)，大學(xué)四年的生活已經(jīng)悄然結(jié)束，回想四年間學(xué)習(xí)生活，還依然歷歷在目，這短暫又充實(shí)的四年也將成為永恒而又美好的記憶深埋于我心中。值此論文完成之際，首先要感謝我的導(dǎo)師衛(wèi)國(guó)芳。在我撰寫論文期間，衛(wèi)老師對(duì)我的論文提出了許多寶貴的意見(jiàn)和建議，從論文的題目、構(gòu)思到論文的具體內(nèi)容，都包含了衛(wèi)老師精心的指導(dǎo)和大力的幫助。 與此同時(shí)，感謝升達(dá)經(jīng)貿(mào)管理學(xué)院的栽培以及會(huì)計(jì)系老師的教育，在此送上最誠(chéng)摯的祝福，愿升達(dá)越辦越好。g an employment tribunal claimEmployment tribunals sort out disagreements between employers and employees.You may need to make a claim to an employment tribunal if: you don39。t agree with the disciplinary action your employer has taken against you your employer dismisses you and you think that you have been dismissed unfairly.For more information about dismissal and unfair dismissal, seeDismissal.You can make a claim to an employment tribunal, even if you haven39。tappealedagainst the disciplinary action your employer has taken against you. However, if you win your case, the tribunal may reduce any pensation awarded to you as a result of your failure to appeal.Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept it.If you are worried about how the time limits apply to you, take advice from one of the organisations listed underFurther help.Employment tribunals are less formal than some other courts, but it is still a legal process and you will need to give evidence under an oath or affirmation.Most people find making a claim to an employment tribunal challenging. If you are thinking about making a claim to an employment tribunal, you should get help straight away from one of the organisations listed underFurther help.If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as adamagesbased agreement. In England and Wales, your solicitor can39。t charge you more than 35% of your pensation if you win the case.If you are thinking about signing up for a damagesbased agreement, you should make sure you39。re clear about the terms of the agreement. It might be best to get advice from an expe
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