【作者】 郭宏； 王秀芬； 潘广伟；

【机构】 郑州航空工业管理学院；

【摘要】 会计政策选择选择具有经济后果。发出存货计价方法的选择、包装物价值摊销方法的选择及固定资产折旧方法的选择会影响营业成本,进而影响企业当期利润。本文基于深沪两市上市公司2008年的数据对营业成本的影响因素行了实证研究。研究结果表明,固定资产折旧方法的选择对营业成本影响显著,而存货发出计价方法的选择与包装物价值摊销方法的选择对营业成本的影响并不显著,初步判断原因与存货及包装物属流动资产,周转周期较短,而短期内其价格变动幅度不大有关。更多还原

【Abstract】 The selection of accounting policy will result in economic consequences. The selection of inventory costing method, amortization method of wrappage and fixed-assets depreciation method will touch the operating costs. The paper researched the operating costs’ influence factor in empirical approach. The research exposed that the select of fixed-assets depreciation method have obvious influence on operating costs and that the selects of amortization method of wrappage and inventory costing method have no obvious influence on operating costs. The reason of the last maybe that the cycle turnover of stock and wrappage is rapid, and the price movement is not obvious in short period.更多还原