【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.更多还原

【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.更多还原