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1、变动成本和完全成本介绍 这里所说的成本是指只包括在决策分析中用到的。对于许多决策涉及相对较小的变化从现有的实践和/或为相对有限时段,固定成本无关的决定。这是因为要么固定成本往往是不可能在短期内改变或管理者不愿改变他们的是在短期内。变动成本法定义变动成本的区别就在于固定成本和可变成本,为约定的形成的分类。一个产品的变动的成本“变动成本”。这通常是采取直接人工、直接材料，直接费用,变量的一部分。变动成本是正式定义为:会计系统中,变动成本是支付成本单位和固定成本的时期, 是将期间成本中的固定成本从帐务上注销的贡献。其特殊的价值在决策?(术语)销售-变动成本的贡献有时这个术语是指变动成本和变动成本为每
2、单位有时总变动成本的一个系或批处理或操作。意思就是贯通上下文。注意变动成本是替代名称的方法和直接贡献成本法在这里,我们将研究与变动成本一种截然不同的完全成本。变动成本理论变动成本理论于“一份报告,对变动成本”,伦敦公布CIMA如下:与在固定容量的输出,通常可以获得额外的产量以低于成本,因为在一定限度内比例聚集之某些物品的成本将倾向于保持固定的和唯一的总和剩下的部分将会不断增加的比例与提高产量。相反地,减少体积的结果通常会伴随比例下降低于总成本。变动成本理论,通过理解可能会因此在以下两个步骤:1.如果产品的产量的增加,单位成本在正常情况下降低。相反,如果一个输出减少,单位成本的增加而增加。如果一
3、个工厂生产1000台3000美元的总成本,如果通过增加产出以一个单位成本上升至3,002美元,增加原油产量的变动成本0.2元。2.如果增加输出多于一种成本,增长总额的增长总额除以平均边际产量将给单位成本。例如,如果产量增加到1020单位从1000台和总生产成本的1,045这些单位是美元,平均变动成本是$ 2.25每单位。变动成本的确定是基于成本的分类和分离的固定和可变成本了。为了了解变动成本的技术,很有必要了解其中的意义。变动成本指的变动成本的生产或最后一个单位。它也被定义为一元钱的成本产生或多或少单位除了现有的生产水平。在这一方面,一个单位,可能意味着一个单一的商品,一打或任何其他措施的货物
4、。例如,如果制造公司生产的成本为X单位300美元和X + 1单位的成本为320美元,成本额外的一个单位,将20美元的变动成本。同样的,如果生产X-1单位归结为280美元,成本的边际单位(300-280 20美元)。与它的变动成本的体积成正比每单位产量和变动成本不变。它由原始成本,即直接材料、直接成本劳动和所有可变管理费。它不含任何元素的固定成本下,变动成本的分离技术。变动成本可以定义为该技术所呈现出来的成本数据的变动成本与固定成本显示分别为经营决策。它应该清楚地明白,变动成本的是一种不喜欢过程成本或工作成本造价。而它是一个简单的方法或技术分析的成本信息,指导管理中存在的问题进行了分析,找出影响
5、而计算出来的利润,因为变化的大量输出。有不同的短语被用于这一技术成本。在英国,变动成本是一项很受欢迎的短语,而在美国,它被称为直接成本和供应商,是用于代替的变动成本。可变成本就是另一个名字的变动成本。变动成本技术已经生下了一个非常有用的概念,给出了在贡献贡献销售收入较少的可变成本:(变动成本)贡献可以被定义为物质在之前的恢复利润固定成本。因此,贡献往的恢复,固定成本和利润等于固定成本加利润(C = F + P)。万一公司利润也不是制造贡献将遭受损失,就等于固定成本(C = F)。这就是所谓的收支相抵的观点。贡献的概念是非常有用的,在变动成本。它有一个固定的关系与销售。销售额的比例的贡献被称为P
6、 / V比保持同样的在给定条件下的生产和销售。变动成本的特点变动成本的主要特点如下:1成本分类变动成本的主要是区分变动成本与固定成本。它是可变成本的基础上,设计生产和销售政策厂商在继变动成本的技术。2股票/存货计价在变动成本对利润、库存/股票价值变动成本的测量。与之形成鲜明对比的是,它是在吸收的总成本法下的单位成本。3边际贡献利用变动成本技术的各项决定边际贡献作标记。边际贡献的区别是销售和中间产品的变动成本。它形成的原则来衡量不同产品的盈利能力或部门。变动成本优势和劣势优势1.变动成本是简单易懂。2.通过不收取固定费用的生产成本费用的影响,避免了不同的单位。3.可防止不合逻辑的弘扬存货计价的电
7、流year抯一定比例的固定开销。4销售的影响或生产政策选择可以更容易获得的评价,做出的决定将会产生最大回到业务。5.它消除了大控制帐户的余额忘在头顶上,表明了困难的确定一个精确的开销恢复率。6.实际成本控制是极大的促进。通过避免任意配置可以固定在他的头顶上,努力把精力集中在维持一个统一和一致的变动成本。是很有用的各种层次的管理。7.它有助于让短期利润盈亏平衡分析的规划和盈利能力,无论是从数量和图表。盈利能力和绩效之间比较两个或两个以上的产品和部门可以很容易被评估,带来给通知管理,为公司决策提供依据。缺点1.分离固定成本和可变成本是十分困难的,有时会给出错误的结果。2.正常的成本计算制度同样适用
8、于架空在正常操作体积,这显示了优势进行了变动成本。3.变动成本下,股票和工作进程是被低估了。排除固定成本利润,并从存货影响公正真实的金融事务的组织可能不是清晰透明。4.在标准成本核算的体积方差波动的影响还透露在固定输出的开销。变动成本数据变得不切实际的在一例高水平的生产,如波动,万一季节性的工厂。5.固定开销的应用取决于估计,而不是专注在存货,同时也可能是在吸收相同的东西。6通过控制影响预算控制也是可以得到许多。主要为了了解净利润,我们不应该满意于贡献,因此,固定开销也是一种有价值的物品。一个系统可以有效地降低甚至忽略固定成本是有很大一部分固定成本下不照顾的变动成本。7在实践中,销售价格的固定
9、成本和可变成本,每单位可能是不同的。因此,潜规则的变动成本理论有时成为现实。长期利润规划、完全成本就是唯一的答案。变动成本与完全成本运用变动成本法与完全成本法后,我们可以看出,净利润是不一样的,因为以下原因:1完全成本的计量在完全成本法,永远不能吸收固定预测的困难正是因超过的成本的输出。如果这些在吸收/恢复并没有写了成本损益账户能够平衡,其发生额没有显示出来。在变动成本,然而,实际收取费用,完全是固定开销,并因此对贡献的时候,将会有一些差异在净利润。2股票估值差异在变动成本,工作正在进行中,完成了股票的价值应该是变动成本,但在完全成本,他们的价值应该是总生产成本。因此,利润就会有不同的数目的固
10、定成本被认为是在两个帐户。由于不同的利润差异在股票估值是概括如下:(1)当没有开启和关闭的股票,就不会有不同的利益。(2)当开启和关闭的股票都是相同的,也就没有利润,提供不同的固定成本的元素,在开启和关闭的股票是相同的金额。(3)当接近股票是超过开放股票,利润在完全成本会更高作为一个较为固定成本的大部分是包括在关闭股票和迁到下一阶段。(4)当接近股票是少于开放股票,利润在完全成本将是一个较为更高金额少开固定成本的股票是包含在当期借记账户。变动成本法与完全成本法区别如下：1.在完全成本法计算,项目包括了股票都是花费自己应得的固定生产开销,而在变动成本,股票的价值应该是可变生产成本而已。关闭股票的
11、价值会有更高的成本变动成本。2.作为一个后果是弘扬一种元素的固定生产管理开支关闭的股票价值,销售成本用于确定成本利润在吸收将:(1)包括一些固定生产开销费用,在前面发生但计入到开放的股票价值的当期；(2)排除一些固定生产开销费用,在当前的时间,包括他们在关闭的股票价值。相反的变动成本费用实际固定成本完全进入某一时期的损益帐内的时期。(变动成本是无限的,因此,有时也称为期间成本。)3.在完全成本计算,完全吸收,降低单位生产成本是在更大的数量,而在变动成本,单位变动成本是不受生产量(也就是说,只要可变成本的单位仍然原封不动地改变了生产水平运动)。每单位在任何时期的利润会受到实际生产量在完全成本；这
12、不是这桩案件的变动成本。4.在变动成本、鉴定的可变成本和使用成本的贡献使管理信息上变得更容易决策为目的(如在预算决策)。很容易决定有多少利润贡献(因此)会受到变化销量。(利润将不产生影响的变化所生产数量)。然而,在完全成本对利润的影响在一段时间的变化在这两种:(1)产量(2)销量；不是很容易地看到它,因为行为并非分析和增量成本不应用于计算实际的收益。完全成本的局限性以下是这些批评意见反对完全成本:1.可能已经注意到在完全成本,部分固定成本结转到后来的会计期间的最后一部分股票。这是一个不健全的惯例,因为成本用于修饰或说明一段时间不应该被允损害的成本包含用于修饰或说明以前的时期,反之亦然。2.进一
13、步,完全成本就是依赖于的产出时期互不相同的时期,因此,单位成本变化是因为存在固定的开销。除非固定开销的价格是按正常的能力,这样的改变成本是没有任何帮助为目的的比较和控制。额外的单位生产成本是可变的生产成本。现实来关闭的存货项目的价值,这是一个直接成本。总贡献的大小与销量成正比每单位以一种恒定的速率。目的为决策信息管理,更好的预期收益是获得从使用可变成本与贡献方式在会计体系。总结变动成本是成本管理技术的成本和收益进行分析信息和指导管理。这个陈述的信息通过变动成本陈述容易理解所有的管理者们,即使是那些没有意义的初步知识,以及学生对成本和管理会计。完全成本和变动成本是两种不同的技术的成本会计。广泛用
14、于完全成本费用控制的目的而变动成本是用来管理决策和控制。参考文献：见原文Emmannuel,E.,Otley,D.and Merchant,K.,Readings in Accounting for Management Control,Chapman & Hall,London,1992.Variable costing and Absorption CostingIntroduction The costs that vary with a decision should only be included in decision analysis. For many decisions t
15、hat involve relatively small variations from existing practice and/or are for relatively limited periods of time, fixed costs are not relevant to the decision. This is because either fixed costs tend to be impossible to alter in the short term or managers are reluctant to alter them in the short ter
16、m. Variable costing - definition Variable costing distinguishes between fixed costs and variable costs as convention ally classified. The marginal cost of a product “ is its variable cost”. This is normally taken to be; direct labour, direct material, direct expenses and the variable part of overhea
17、ds. Variable costing is formally defined as:The accounting system in which variable costs are charged to cost units and the fixed costs of the period are written-off in full against the aggregate contribution. Its special value is in decision making? (Terminology.) CONTRIBUTION SALES - MARGINAL COST
18、The term marginal cost sometimes refers to the marginal cost per unit and sometimes to the total marginal costs of a department or batch or operation. The meaning is usually clear from the context. Note Alternative names for variable costing are the contribution approach and direct costing In this l
19、esson, we will study variable costing as a technique quite distinct from absorption costing. Theory of Variable costing The theory of variable costing as set out in “A report on Variable costing” published by CIMA, London is as follows: In relation to a given volume of output, additional output can
20、normally be obtained at less than proportionate cost because within limits, the aggregate of certain items of cost will tend to remain fixed and only the aggregate of the remainder will tend to rise proportionately with an increase in output. Conversely, a decrease in the volume of output will norma
21、lly be accompanied by less than proportionate fall in the aggregate cost. The theory of variable costing may, therefore, by understood in the following two steps: 1.If the volume of output increases, the cost per unit in normal circumstances reduces. Conversely, if an output reduces, the cost per un
22、it increases. If a factory produces 1000 units at a total cost of $3,000 and if by increasing the output by one unit the cost goes up to $3,002, the marginal cost of additional output will be $.2. 2.If an increase in output is more than one, the total increase in cost divided by the total increase i
23、n output will give the average marginal cost per unit. If, for example, the output is increased to 1020 units from 1000 units and the total cost to produce these units is $1,045, the average marginal cost per unit is $2.25. It can be described as follows: The ascertainment of marginal cost is based
24、on the classification and segregation of cost into fixed and variable cost. In order to understand the variable costing technique, it is essential to understand the meaning of marginal cost. Marginal cost means the cost of the marginal or last unit produced. It is also defined as the cost of one mor
25、e or one less unit produced besides existing level of production. In this connection, a unit may mean a single commodity, a dozen, a gross or any other measure of goods. For example, if a manufacturing firm produces X unit at a cost of $ 300 and X+1 units at a cost of $ 320, the cost of an additiona
26、l unit will be $ 20 which is marginal cost. Similarly if the production of X-1 units comes down to $ 280, the cost of marginal unit will be $ 20 (300280). The marginal cost varies directly with the volume of production and marginal cost per unit remains the same. It consists of prime cost, i.e. cost
27、 of direct materials, direct labor and all variable overheads. It does not contain any element of fixed cost which is kept separate under marginal cost technique. Variable costing may be defined as the technique of presenting cost data wherein variable costs and fixed costs are shown separately for
28、managerial decision-making. It should be clearly understood that variable costing is not a method of costing like process costing or job costing. Rather it is simply a method or technique of the analysis of cost information for the guidance of management which tries to find out an effect on profit d
29、ue to changes in the volume of output. There are different phrases being used for this technique of costing. In UK, variable costing is a popular phrase whereas in US, it is known as direct costing and is used in place of variable costing. Variable costing is another name of variable costing. Variab
30、le costing technique has given birth to a very useful concept of contribution where contribution is given by: Sales revenue less variable cost (marginal cost) Contribution may be defined as the profit before the recovery of fixed costs. Thus, contribution goes toward the recovery of fixed cost and p
31、rofit, and is equal to fixed cost plus profit (C = F + P). In case a firm neither makes profit nor suffers loss, contribution will be just equal to fixed cost (C = F). this is known as break even point. The concept of contribution is very useful in variable costing. It has a fixed relation with sale
32、s. The proportion of contribution to sales is known as P/V ratio which remains the same under given conditions of production and sales. Features of Variable costing The main features of variable costing are as follows: 1.Cost ClassificationThe variable costing technique makes a sharp distinction bet
33、ween variable costs and fixed costs. It is the variable cost on the basis of which production and sales policies are designed by a firm following the variable costing technique. 2.Stock/Inventory ValuationUnder variable costing, inventory/stock for profit measurement is valued at marginal cost. It i
34、s in sharp contrast to the total unit cost under absorption costing method. 3.Marginal ContributionVariable costing technique makes use of marginal contribution for marking various decisions. Marginal contribution is the difference between sales and marginal cost. It forms the basis for judging the
35、profitability of different products or departments. Advantages and Disadvantages of Variable costing TechniqueAdvantages 1.Variable costing is simple to understand. 2.By not charging fixed overhead to cost of production, the effect of varying charges per unit is avoided. 3.It prevents the illogical
36、carry forward in stock valuation of some proportion of current year抯 fixed overhead. 4.The effects of alternative sales or production policies can be more readily available and assessed, and decisions taken would yield the maximum return to business. 5.It eliminates large balances left in overhead c
37、ontrol accounts which indicate the difficulty of ascertaining an accurate overhead recovery rate. 6.Practical cost control is greatly facilitated. By avoiding arbitrary allocation of fixed overhead, efforts can be concentrated on maintaining a uniform and consistent marginal cost. It is useful to va
38、rious levels of management. 7.It helps in short-term profit planning by breakeven and profitability analysis, both in terms of quantity and graphs. Comparative profitability and performance between two or more products and divisions can easily be assessed and brought to the notice of management for
39、decision making. Disadvantages 1.The separation of costs into fixed and variable is difficult and sometimes gives misleading results. 2.Normal costing systems also apply overhead under normal operating volume and this shows that no advantage is gained by variable costing. 3.Under variable costing, s
40、tocks and work in progress are understated. The exclusion of fixed costs from inventories affect profit, and true and fair view of financial affairs of an organization may not be clearly transparent. 4.Volume variance in standard costing also discloses the effect of fluctuating output on fixed overh
41、ead. Marginal cost data becomes unrealistic in case of highly fluctuating levels of production, e.g., in case of seasonal factories. 5.Application of fixed overhead depends on estimates and not on the actuals and as such there may be under or over absorption of the same. 6.Control affected by means
42、of budgetary control is also accepted by many. In order to know the net profit, we should not be satisfied with contribution and hence, fixed overhead is also a valuable item. A system which ignores fixed costs is less effective since a major portion of fixed cost is not taken care of under variable
43、 costing. 7.In practice, sales price, fixed cost and variable cost per unit may vary. Thus, the assumptions underlying the theory of variable costing sometimes becomes unrealistic. For long term profit planning, absorption costing is the only answer. Variable costing versus Absorption Costing After
44、knowing the two techniques of variable costing and absorption costing, we have seen that the net profits are not the same because of the following reasons: 1. Over and Under Absorbed Overheads In absorption costing, fixed overheads can never be absorbed exactly because of difficulty in forecasting c
45、osts and volume of output. If these balances of under or over absorbed/recovery are not written off to costing profit and loss account, the actual amount incurred is not shown in it. In variable costing, however, the actual fixed overhead incurred is wholly charged against contribution and hence, th
46、ere will be some difference in net profits. 2. Difference in Stock Valuation In variable costing, work in progress and finished stocks are valued at marginal cost, but in absorption costing, they are valued at total production cost. Hence, profit will differ as different amounts of fixed overheads a
47、re considered in two accounts. The profit difference due to difference in stock valuation is summarized as follows:a.When there is no opening and closing stocks, there will be no difference in profit. b.When opening and closing stocks are same, there will be no difference in profit, provided the fix
48、ed cost element in opening and closing stocks are of the same amount. c.When closing stock is more than opening stock, the profit under absorption costing will be higher as comparatively a greater portion of fixed cost is included in closing stock and carried over to next period. d.When closing stock is less than opening stock, the profit under absorption costing will be less as comparatively a higher amount of fixed cost contained in opening stock is debited during the current period. The features which distinguish variable costing from absorption costing are as follows. a.In abs