变动和完全成本法下利润的差异和局限性摘要：企业成本核算中最常用的两种基本方法是完全成本法和变动成本法。其主要区别在于成本的构成内容不同。由于财务会计解决问题的性质是在收入，费用和利润的过程中正确计算，因此，要求必须采用完全成本法编制损益表，所以完全成本法是财务会计的基础。变动成本法计算的税前利润变动方向与不同时期的销售量变化趋势相同，更适合生产经营决策。为了满足不同的要求，有必要转换两种成本方法确定的税前利润。因此，分析两种成本方法之间的税前利润差异具有重要的理论和现实意义。关键词：变动成本法；完全成本法；差异；局限性Title:Differences and limitations of profits under variable and full cost method Abstract：Variable cost method and full cost method are two basic methods adopted in enterprise cost accounting. The main difference is the composition of the content of the cost. Because the essential problem of financial accounting is the income, cost and profit in the correct calculation, it is necessary to use the complete cost method to compile the profit statement, so the total cost method is the basis of the calculation of the product cost in the financial accounting. The variation direction of pre tax profit calculated by variable cost method is the same as the changing direction of sales volume, so it is more suitable for the needs of production and management decision. In order to meet different requirements, it is necessary to transform the pre tax profits determined by the two cost methods. Therefore, it is of theoretical significance and practical significance to analyze the difference of pre tax profits determined by these two cost methods.Key Words：variable costing;absorption costing;difference;limitations.目录1 引言.............................................................................................................................12.1 变动成本法和完全成本法的定义.................
