变动成本法及其应用外文文献翻译最新译文

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外文文献翻译：原文+译文
文献出处：Ellram L M. The research and application of variable cost method[J]. Journal of business logistics, 2016, 1(2): 81-93.
原文
The research and application of variable cost method
Ellram L M
Abstract
Cost is a product of commodity economy, which is an important part of commodity value. Traditional financial accounting cost is defined as, under certain conditions, the enterprise for the production of a certain type, a certain number of currency product what happened all the costs of production performance, also known as the production cost, manufacturing cost and product cost. Variable costing is short for variable cost calculation, refers to the organization in the process of the conventional costing, on the premise conditions into nature state analysis, only will change as the composition of the product cost, production cost and fixed cost of production as a period cost, and profit and loss according to contribution type determining program to calculate the cost of profits and losses of a computing model. Keywords: variable cost method and full cost method, the enterprise management
1 Introduction
Cost according to the economic use for classification is divided into manufacturing costs and the manufacturing cost; it is the financial and accounting in accordance with the full cost method on the basis of cost accounting. The manufacturing cost, also known as the cost of production, refers to the costs incurred during the process of product manufacturing, including direct labor, direct materials and manufacturing cost. The characteristics of the manufacturing cost is the cost project can directly or indirectly attributable to a particular product; During the
manufacturing cost, also known as costs or expenses, refers to the production cost, not included in the product is directly recorded into the profits and losses of the current cost. Including sales cost, financial cost and management cost. Its characteristic is cost can make the enterprise overall benefit, but is difficult to determine the expenditure and the relationship between the specific product. Costs are often divided into variable cost and fixed cost is according to the classification of emergent state. Nature condition is also known as cost behavior, refers to the interdependence between total cost and business relations. And business is the enterprise in a certain period production inputs or completes the floorboard of the management work. Under the condition of the most simple, usually is refers to the production or business sales. Fixed cost is refers to under certain conditions, the total amount is not with the volume changes the amount of any portion of the costs, such as the depreciation of fixed assets sales product advertising, excites characteristic is the invariance of the total amount of fixed cost and unit fixed cost and the inverse proportion of variability; Variable cost is refers to under certain conditions, its directly proportional with the volume change that part of the total costs, such as production products consume of raw material, est.’s characterized by direct proportion of the total variable cost invariance of volatility and unit variable cost. Products under the variable cost method, its main characteristic is the enterprise must take into the nature state analysis of the premise, the manufacturing cost is divided into 8 manufacturing cost and solid manufacturing cost, and the production cost can be divided into 8 production costs and conserve the production cost, finally calculated by the method of variable cost increase and decrease.
2 The theory basis
Theoretical basis is a product cost changes should include only the cost of production. In management accounting, product costs are those that occur in the process of production, and with entity flow and product flow, vary with the changes in the production, only when the product sales and related income ratio of implementation, to the cost of compensation. With entity flow and flow of the product cost of "flow" refers to the value of the product cost element, end up in various
entities of generalized product form (including this period, the final finished product sales and the product inventory), on the performance for the current cost of goods sold and ending inventory cost. Because the product cost only in product sales to into and the related income than the cost of matching, therefore, in this issue of the cost to compensate the ownership of the products are two possibilities: one is in the form of the cost of sales accounted for as current profit and loss statement, be to suit the current income than cost; Second is completed but not yet sold finished goods for the current period and the current inventory costs, such as in the product in the form of deferred next, included in the final balance sheet is matched with sales income during the later.
From the qualitative point of view, the product is the product of the cost of the material, considering if there is no material undertaker of products, product cost should not exist. From the quantitative point of view, the product cost is closely related to product production, the production process there is no substantial changes in under the condition of invariable, the cost level, the product of total cost should be directly proportional with the production of the finished product. Obviously, this is more than full cost method only start from the causal relationship between the production process and products, will all the cost of production as the product cost, will all non-production costs as period cost is more reasonable. Theoretical basis for the second is fixed cost of production shall be as cost during processing. During the management accounting, cost refers to those who don't follow the flow of the product entity and flow, and length and increase or decrease, with the enterprise production and operation duration during their benefits with faded over the years, cannot be deferred to the next, only in the current period included in the income statement, as the current income compensation costs. This kind of cost on the ownership of the period is only one that is in the current directly over this period cost, thus has nothing to do with the product entity flow condition, and cannot be included in the ending inventory. According to the interpretation of the variable cost method, do not occur in the production area of all costs are product costs, such as the production cost of regular manufacturing cost, in quite a range, it has nothing to do with how much of
the actual output of every period, it is created for businesses use on a regular basis in the production of energy, and therefore closer relations with period. At this point, it and marketing fees, management fees and finance charges non-production costs only on a regular basis to create the necessary condition to maintain business, as has the timeliness. Therefore, regular manufacturing cost (that is, the fixed cost of production) shall be and non-production costs the same as the cost during the processing.
3 Variable cost method and full cost method
3.1 Different application conditions
Complete cost law demanded by the first full cost according to their economic use for classification of premise conditions will constitute the content of all production cost as product cost, non-production costs as period cost. Among them, the production cost including direct materials, direct labor, and manufacturing cost, non-production costs include costs during the sales and management fees, etc.Variable cost method, based on the analysis of the nature is in a state of the product cost according to the linear relationship between its and production changes divided into variable cost and fixed cost and make a rough estimate. Among them, the variable costs include direct materials, direct labor, manufacturing cost and volatility sales and management fees, including regular fixed manufacturing overhead and regular sales and management costs.
3.2 During the product cost, cost of different contents
Under full cost method, the product cost is refers to the total manufacturing costs, its content mainly includes direct materials, direct labor, manufacturing costs; Therefore, under the full cost method, period costs are only, it is the total cost of non-production. Under the variable cost method, the product cost all consists of changes in the cost of production, its content mainly includes direct materials, direct labor and volatility manufacturing cost, and will be treated as during regular manufacturing cost as a cost. This is because the regular manufacturing cost is only for the enterprise provides a certain production conditions, in order to keep production ability, is in the ready state and make the enterprise and the cost, it have no direct connection with the product of real output, neither due to the increase of production
increase, also will not reduce because of production decline, the essence of which is the cost of any associated accounting period, so the regular manufacturing costs should not be deferred to the next accounting period, and shall be recorded into the profits and losses of the current in the. Therefore, under the variable cost method, during the expense of the sum of all fixed cost and variable cost of non-production. 3.3 Inventory cost, cost of sales of different levels
Completely under the cost method is not only including volatility manufacturing cost, and conserve the manufacturing costs. When there is ending inventory, the regular manufacturing costs incurred in current needs in this period has sales of finished goods cost and allocated between ending inventory cost, which can lead to absorbed by the sales of that part of the regular manufacturing costs as the cost of goods sold accounted into current profit and loss statement, absorbed by ending inventory is another part of the regular manufacturing costs as the cost of ending inventory is deferred to the next.
4 Evaluation of four variable cost method
Completely cost method to provide cost information can reveal the putative costs and products in the qualitative aspects of ownership system help to expand the producer's enthusiasm, thus widely accepted by the outside world. In addition, full cost method to calculate the cost data is the important foundation of enterprise product pricing. Completely cost method in the enterprise management decision, however, has the following disadvantages: first, the full cost method of cost per unit product not only can't reflect the real performance of the production department, and will cover the actual production. Second, full cost method is used to determine the profit and loss in stages, it is often difficult to understand by management department, the result may even encourage enterprises one-sided pursuit of production, production of blindly, causing a backlog and waste. Third, the full cost method is adopted for fixed manufacturing cost, often need to go through the distribution of heavy and complicated procedures, and affected by subjective accounting supervisor.
In actual work, the variable cost method to calculate the results of the very conducive to enterprise internal prediction and decision-making, can play its unique
role, can be used to supplement the powerful completely cost method, its advantages are as follows: under the variable costing the product cost only includes the variable costs in the process of production, only to the direct material costs are allocated, also simplifies the cost calculation work, reduce the cost on the subjective arbitrariness, accordingly improve the objectivity and accuracy of product cost information. In addition, the variable cost method is used to determine the product cost, to a certain extent, can prevent the use of indirect cost allocation artificially adjust enterprise profit and loss, the enterprise accounting information distortion phenomenon occurs, which can effectively improve the quality of accounting information. With variable cost method to calculate the profit of the enterprises in two steps, the first step to calculate the production product contribution margin, the second step is deducted from the marginal contribution of fixed cost is the enterprise profit. Profit is used to reflect the profitability of each product, is the enterprise profit planning and management in many important decisions on the basis of which should be considered. Accordingly can quickly predict the future for a period of time the product profit rather than through complex cost allocation and tedious calculation procedures to achieve this goal. Contribution margin is also enterprises to carry out an indicator of short-term decision analysis are very important. Enterprise when making short-term decisions, often encounter losses on the question of whether a product should be discontinued, according to the full cost calculation when making decisions, loss of product should not hesitate to stop production, otherwise it would have a big loss. But according to the variable cost method to make decisions, contribution margin available measure to judge whether the marginal contribution to the enterprise product production, as long as the loss of products for enterprises to create marginal contribution should not stop production, stop production loss is bigger. The product loss, because it to compensate part of the fixed cost, if the stop loss of production, it is compensate this part of the fixed cost is borne by the profitable products, profitable products may become losses, resulting in enterprise overall losses. Therefore, the production and operation of the indicators for the enterprise short-term prediction, decision-making to provide the required data, thus is advantageous to the enterprise
managers make the right decisions.
译文
变动成本法及其应用研究
Ellram L M
摘要
成本是商品经济的产物，是商品价值的重要组成部分。

传统的财务会计将成本定义为，在一定条件下,企业为生产一定种类、一定数量产品所发生的各种生产费用的货币表现，也称生产成本、制造成本或产品成本。

变动成本法是变动成本计算的简称，是指在组织常规的成本计算过程中，以成本性态分析为前提条件，只将变动生产成本作为产品成本的构成内容，而将固定生产成本作为期间成本，并按贡献式损益确定程序计算损益的一种成本计算模式。

关键词：变动成本法，完全成本法，企业经营
1引言
成本按经济用途分类分为制造成本和非制造成本，它是财务会计按完全成本法进行成本核算的基础。

其中制造成本也称生产成本，是指在产品制造过程中发生的成本，具体包括直接人工、直接材料和制造费用三类。

制造成本的特点是成本项目可以直接或间接归属于某一特定产品；非制造成本，也称期间成本或期间费用，是指不能计入产品的生产成本，是直接计入当期损益的费用。

具体包括销售费用、财务费用和管理费用。

其特点是成本支出可以使企业整体受益，但是难以确定该项支出与特定产品之间的关系。

通常将成本分为固定成本和变动成本是按成性态进行的分类。

成本性态也称成本习性，是指成本总额与业务量之间的相互依存关系。

而业务量是企业在一定生产期内投入或完成的经营工作量的总称。

通常在最简单的条件下，业务量是指产量或销售量。

固定成本是指在一定条件下，其总额不随业务量发生任何数额变化的那部分成本，如固定资产的折旧费，销售产品的广告费等。

其特征是固定成本总额的不变性和单位固定成本的反比例变动性；(完整译文请到百度文库)变动成本是指在一定条件下，其总额随业务量成正
因而与期间的关系更为密切。

在这一点上，它与销售费用、管理费用和财务费用非生产成本只是定期地创造了维持企业经营的必要条件，一样具有时效性。

因此，固定性制造费用（即固定生产成本）应当与非生产成本同样作为期间成本处理。

3变动成本法与完全成本法
3.1 应用的前提条件不同
完全成本法则首先要求把全部成本按其经济用途分类，以此为前提条件将全部生产成本作为产品成本的构成内容，将非生产成本作为期间成本。

其中，生产成本包括直接材料、直接人工和制造费用，非生产成本包括销售和管理费用等期间费用。

变动成本法是在成本性态分析的基础上，对产品成本按其与产量变动间的线性关系划分为变动成本与固定成本并进行粗略估计。

其中，变动成本包括直接材料、直接人工、变动性制造费用和变动性销售及管理费用，固定成本包括固定性制造费用和固定性销售及管理费用。

3.2 产品成本、期间成本的构成内容不同
完全成本法下，产品成本是指全部制造成本，其内容主要包括直接材料、直接人工、制造费用；故在完全成本法下，期间费用则仅指全部非生产成本。

在变动成本法下，产品成本全部由变动生产成本构成，其内容主要包括直接材料、直接人工和变动性制造费用，而将固定性制造费用作为期间费用处理。

这是因为固定性制造费用只是为企业提供了一定的生产经营条件，以便保持生产能力，并使企业处于准备状态而发生的成本，它同产品的实际产量没有直接联系，既不会由于产量的提高而增加，也不会因产量的下降而减少，其实质是联系会计期间所发生的费用，因此固定性制造费用不应递延到下一个会计期间，而应在其发生的当期计入当期损益。

故在变动成本法下，期间费用由全部固定成本和全部变动非生产成本之和构成。

3.3 存货成本、销货成本的水平不同
完全成本法下不仅包括变动性制造费用，还有固定性制造费用。

当期末存货存在时，本期发生的固定性制造费用需要在本期已经销售的产成品成本和期末存货成本之间分配，从而导致被销货吸收的那部分固定性制造费用作为销货成本计入本期损益表，被期末存货吸收的另一部分固定性制造费用则随着期末存货成本递延到下期。

4 变动成本法的评价
完全成本法提供的成本信息可以揭示外界公认的成本与产品在质的方面的归属关系，有助于扩大生产者的积极性，因而广泛地被外界所接受。

另外，完全成本法计算下的成本数据也是企业产品定价的重要基础。

然而，完全成本法在企业管理决策中却存在着如下缺点：第一，完全成本法的单位产品成本不仅不能反映生产部门的真实业绩，而且也会掩盖其生产实绩。

第二，采用完全成本法所确定的分期损益，其结果往往难于为管理部门所理解，甚至会鼓励企业片面追求产量，盲目生产，造成积压和浪费。

第三，采用完全成本法，对于固定制造费用，往往需要经过繁复的分配手续，而且受会计主管人员的主观影响。

在实际工作中，变动成本法计算的结果非常有利于企业内部预测和决策，能发挥它独特的作用，可作为完全成本法有力的补充，其优点如下：变动成本法下产品成本只包括生产过程中的变动成本，只对直接材料费用进行分配，也就简化了成本计算工作，减少了成本计算上的主观随意性，从而相应地提高了产品成本信息的客观性和准确性。

另外，采用变动成本法确定产品成本，在一定程度上可以防止企业利用间接费用的分配人为调节企业盈亏，造成企业会计信息失真现象的发生，由此可以有效地提高企业会计信息质量。

用变动成本法计算企业的利润分两步完成，第一步算出企业生产产品的边际贡献，第二步从边际贡献中扣除固定成本才是企业的利润。

利润是用来反映每种产品的获利能力,是企业行利润规划和经营管理中许多重要决策所要考虑的依据。

据此可以迅速预测未来一段时间的产品利润而不必通过复杂的成本分配和繁琐的计算手续来达到这一目的。

另外边际贡献也是企业进行短期决策分析非常重要的一个指标。

企业在进行短期决策时，往往会碰到亏损的产品是否应停产的问题，按完全成本计算进行决策时，亏损的产品就应毫不犹豫的停止生产，否则亏损更大。

但按变动成本法进行决策时，可用边际贡献指标衡量产品对企业做出的边际贡献来判断是否停产，只要亏损产品能为企业创造边际贡献就不应停止生产，停止生产亏损更大。

该产品之所以亏损，是因为它补偿了一部分固定成本，如果停止亏损产品的生产，它补偿的这部分固定成本就由盈利产品承担，本来盈利的产品可能变为亏损产品，最后导致企业全面亏损。

因此，这些指标为企业短期的生产经营预测、决策提供所需数据，从而有利于企业管理者做出正确的经营决策。