浅析变动成本法与完全成分法对企业税前利润的影响

摘要

众所周知，利润=收入-成本，因此在同等收入的条件下，企业的生产成本高低将直接影响其利润空间。如果企业不能正确的核算成本，导致成本过高，则会使利润偏低，影响投资者和债权人的信心，进而影响企业获得融资和资金周转的机会，使企业运营陷入不利境地；如果成本过低，则使利润虚增，无法客观地反映企业的营运状况，使管理者盲目乐观，最终将使企业经营受挫。
企业的首要目的在于盈利，而盈利的方法就是增加收入或者减少成本。所以，控制成本对于任何企业而言都是至关重要的。而控制成本的前提，就是核算成本。不同的成本核算方法对于产品成本的分配和费用的摊销有很大不同，这一不同会影响库存成本，继而对资产负债表和利润表产生重大影响。
由此可见，企业的生产成本核算问题非常重要，而本文就将引进管理会计的核算理念和核算方法，与传统财务会计的方法进行对比，探讨两种理论和方法对企业管理的意义。

关键词：管理会计，变动成本法，完全成本法，税前利润
ABSTRACT
As we know, profit is just the variance between revenue and cost. Therefore, if we assume revenue to be the same, a higher cost will lead to lower profit and a lower cost will result in a higher profit. In the first situation, a lower profit will have negative impacts on the corporate operation and cash flow, which will in turn affect the faith of investors and debtors of the company. In the second situation, a higher but unreal trading result may management give misleading signals and lead them to wrong decisions, which will finally cause corporate failure. Therefore, it is very critical for a company to collect and control costs in a proper way.
Because different collecting methods will result in different cost assignment and cost allocation, which will in turn lead to different trading results, it is vital for a company to use proper cost collection and allocation methods in order to get the right picture of the company operation.
Thus, this essay is dedicated to discuss and compare two cost collection methods and find out which is more useful in corporate management and decision making.

Key words: full costing, variable costing, profit

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