| 存货吸收固定制造费用的简化计算及应用 |
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| 引用本文： | 袁太芳,方云.存货吸收固定制造费用的简化计算及应用[J].赣南师范学院学报,2005,26(6):125-127. |
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| 作者姓名： | 袁太芳 方云 |
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| 作者单位： | 1. 赣南师范学院,工商管理系
2. 赣南师范学院,数学与计算机系,江西,赣州,341000 |
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| 摘 要： | 利用存货发出的先进先出计价思想简化计算出全部成本法下期末存货吸收的固定制造费用,使得全部成本法与变动成本法的相互转化变得更加便捷,也为变动成本法、全部成本法在内、外决策中的应用推广提供有益的指导.
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| 关 键 词： | 全部成本法 变动成本法 固定制造费用 先进先出法 |
| 文章编号： | 1004-8332（2005）06-0125-03 |
| 收稿时间： | 2004-10-26 |
| 修稿时间： | 2005-04-10 |
The Simplified Calculation and Application of Inventory by Fixed Manufacturing Overhead |
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| YUAN Tai-fang,FANG Yun.The Simplified Calculation and Application of Inventory by Fixed Manufacturing Overhead[J].Journal of Gannan Teachers' College(Social Science(2)),2005,26(6):125-127. |
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| Authors: | YUAN Tai-fang FANG Yun |
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| Institution: | 1.Department of Commereial Management,Gannan Teachers College; 2. Department of Maths and Computer,Gannan Teachers College,Ganzhou 341000,China |
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| Abstract: | Under the full costing method,this paper focuses on the calculation of inventory,absorbing fixed manufacturing overhead in a simplified way by using the pricing concept of First-in First-out method.This makes it a short-cut for the accountants to change the total cost method with the changing cost method.This paper offers a useful guidance for the application and promotion of the full costing method and the changing cost method in internal and external decision-making. |
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| Keywords: | total cost mettled changing cost method fixed manufacturing overhead first-in first-out method |
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