企业采用变动成本法时,在产品成本核算的过程中产生的固定成本和非生产成本

企业采用变动成本法时,在产品成本核算的过程中产生的固定成本和非生产成本计入期间费用,生产成本包括直接材料,直接人工和制造费用的变化等,变动成本随生产量变化而变化,这有利于企业管理层更加注重销售工作,防止盲目生产。采用变动成本法时,产量的高低与存货的增减对税前利润都没有影响。在销售单价,单位变动成本,销售组合不变的情况下,企业的税前利润将随销售量成正比例变动,有助于企业管理层更加重视市场变化,把主要精力放在研究市场动态,了解消费者需求,搞好销售预测和以销定产等方面,做到适销对路,避免了盲目生产,从而提高企业经济效益。

企业采用变动成本法时,在产品成本核算的过程中产生的固定成本和非生产成本计入期间费用,生产成本包括直接材料,直接人工和制造费用的变化等,变动成本随生产量变化而变化,这有利于企业管理层更加注重销售工作,防止盲目生产。 采用变动成本法时,产量的高低与存货的增减对税前利润都没有影响。 在销售单价,单位变动成本,销售组合不变的情况下,企业的税前利润将随销售量成正比例变动,有助于企业管理层更加重视市场变化,把主要精力放在研究市场动态,了解消费者需求,搞好销售预测和以销定产等方面,做到适销对路,避免了盲目生产,从而提高企业经济效益。

When the enterprise adopts the variable cost method, the fixed cost and non production cost generated in the process of product cost accounting are included in the period expense. The production cost includes the change of direct material, direct labor and manufacturing expense. The variable cost changes with the change of production, which is conducive to the enterprise management to pay more attention to the sales work and prevent blind production. When using the variable cost method, the level of production and the increase or decrease of inventory have no effect on the profit before tax. Under the condition that the sales unit price, unit variable cost and sales mix remain unchanged, the pre tax profit of the enterprise will change in a positive proportion with the sales volume, which will help the management of the enterprise pay more attention to the market change, focus on the research of market dynamics, understand the consumer demand, do a good job in sales forecast and production by sales, so as to achieve marketability and avoid blind production, so as to improve the economic benefits of the enterprise.<br>