变动成本法及其应用外文文献翻译最新译文

毕业设计附件

外文文献翻译：原文+译文

文献出处：Ellram L M. The research and application of variable cost method[J]. Journal of business logistics, 2016, 1(2): 81-93. 原文

The research and application of variable cost method

Ellram L M

Abstract

Cost is a product of commodity economy, which is an important part of commodity value. Traditional financial accounting cost is defined as, under certain conditions, the enterprise for the production of a certain type, a certain number of currency product what happened all the costs of production performance, also known as the production cost, manufacturing cost and product cost. Variable costing is short for variable cost calculation, refers to the organization in the process of the conventional costing, on the premise conditions into nature state analysis, only will change as the composition of the product cost, production cost and fixed cost of production as a period cost, and profit and loss according to contribution type determining program to calculate the cost of profits and losses of a computing model. Keywords: variable cost method and full cost method, the enterprise management

1 Introduction

Cost according to the economic use for classification is divided into manufacturing costs and the manufacturing cost; it is the financial and accounting in accordance with the full cost method on the basis of cost accounting. The manufacturing cost, also known as the cost of production, refers to the costs incurred during the process of product manufacturing, including direct labor, direct materials and manufacturing cost. The characteristics of the manufacturing cost is the cost project can directly or indirectly attributable to a particular product; During the

manufacturing cost, also known as costs or expenses, refers to the production cost, not included in the product is directly recorded into the profits and losses of the current cost. Including sales cost, financial cost and management cost. Its characteristic is cost can make the enterprise overall benefit, but is difficult to determine the expenditure and the relationship between the specific product. Costs are often divided into variable cost and fixed cost is according to the classification of emergent state. Nature condition is also known as cost behavior, refers to the interdependence between total cost and business relations. And business is the enterprise in a certain period production inputs or completes the floorboard of the management work. Under the condition of the most simple, usually is refers to the production or business sales. Fixed cost is refers to under certain conditions, the total amount is not with the volume changes the amount of any portion of the costs, such as the depreciation of fixed assets sales product advertising, excites characteristic is the invariance of the total amount of fixed cost and unit fixed cost and the inverse proportion of variability; Variable cost is refers to under certain conditions, its directly proportional with the volume change that part of the total costs, such as production products consume of raw material, est.’s characterized by direct proportion of the total variable cost invariance of volatility and unit variable cost. Products under the variable cost method, its main characteristic is the enterprise must take into the nature state analysis of the premise, the manufacturing cost is divided into 8 manufacturing cost and solid manufacturing cost, and the production cost can be divided into 8 production costs and conserve the production cost, finally calculated by the method of variable cost increase and decrease. 2 The theory basis

Theoretical basis is a product cost changes should include only the cost of production. In management accounting, product costs are those that occur in the process of production, and with entity flow and product flow, vary with the changes in the production, only when the product sales and related income ratio of implementation, to the cost of compensation. With entity flow and flow of the product cost of \refers to the value of the product cost element, end up in various

entities of generalized product form (including this period, the final finished product sales and the product inventory), on the performance for the current cost of goods sold and ending inventory cost. Because the product cost only in product sales to into and the related income than the cost of matching, therefore, in this issue of the cost to compensate the ownership of the products are two possibilities: one is in the form of the cost of sales accounted for as current profit and loss statement, be to suit the current income than cost; Second is completed but not yet sold finished goods for the current period and the current inventory costs, such as in the product in the form of deferred next, included in the final balance sheet is matched with sales income during the later.

From the qualitative point of view, the product is the product of the cost of the material, considering if there is no material undertaker of products, product cost should not exist. From the quantitative point of view, the product cost is closely related to product production, the production process there is no substantial changes in under the condition of invariable, the cost level, the product of total cost should be directly proportional with the production of the finished product. Obviously, this is more than full cost method only start from the causal relationship between the production process and products, will all the cost of production as the product cost, will all non-production costs as period cost is more reasonable. Theoretical basis for the second is fixed cost of production shall be as cost during processing. During the management accounting, cost refers to those who don't follow the flow of the product entity and flow, and length and increase or decrease, with the enterprise production and operation duration during their benefits with faded over the years, cannot be deferred to the next, only in the current period included in the income statement, as the current income compensation costs. This kind of cost on the ownership of the period is only one that is in the current directly over this period cost, thus has nothing to do with the product entity flow condition, and cannot be included in the ending inventory. According to the interpretation of the variable cost method, do not occur in the production area of all costs are product costs, such as the production cost of regular manufacturing cost, in quite a range, it has nothing to do with how much of

the actual output of every period, it is created for businesses use on a regular basis in the production of energy, and therefore closer relations with period. At this point, it and marketing fees, management fees and finance charges non-production costs only on a regular basis to create the necessary condition to maintain business, as has the timeliness. Therefore, regular manufacturing cost (that is, the fixed cost of production) shall be and non-production costs the same as the cost during the processing. 3 Variable cost method and full cost method 3.1 Different application conditions

Complete cost law demanded by the first full cost according to their economic use for classification of premise conditions will constitute the content of all production cost as product cost, non-production costs as period cost. Among them, the production cost including direct materials, direct labor, and manufacturing cost, non-production costs include costs during the sales and management fees, etc.Variable cost method, based on the analysis of the nature is in a state of the product cost according to the linear relationship between its and production changes divided into variable cost and fixed cost and make a rough estimate. Among them, the variable costs include direct materials, direct labor, manufacturing cost and volatility sales and management fees, including regular fixed manufacturing overhead and regular sales and management costs.

3.2 During the product cost, cost of different contents

Under full cost method, the product cost is refers to the total manufacturing costs, its content mainly includes direct materials, direct labor, manufacturing costs; Therefore, under the full cost method, period costs are only, it is the total cost of non-production. Under the variable cost method, the product cost all consists of changes in the cost of production, its content mainly includes direct materials, direct labor and volatility manufacturing cost, and will be treated as during regular manufacturing cost as a cost. This is because the regular manufacturing cost is only for the enterprise provides a certain production conditions, in order to keep production ability, is in the ready state and make the enterprise and the cost, it have no direct connection with the product of real output, neither due to the increase of production