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            變動成本法與貢獻式損益表的編制
            學習人數
            202
            難度級別
            一般
            課時
            2
            綜合評分
            5
            分享
            ¥ 29.00 ¥ 69
            班級列表:
            255
            課程概述
            章節目錄
            課程評價
            • 一、課程簡介:

              本次課程主要講解知識點:

              1、變動成本法的概念

              2、制造費用分類

              3、變動成本與完全成本法的區別

              4、貢獻式損益表的編制

              ?

              二、課程收益:

              本課程從企業日常核算的現狀出發,解析:

              什么是變動成本法。

              1、制造費用劃分變動性制造費用與固定性制造費用的依據。

              2、舉例計算變動成本法與完全成本法在產品成本與期間成本計算的區別。

              3、變動成本法下如何編制貢獻式損益表。

              4、變動成本法與完全成本法在實際賬務處理中的結合應用;會計分錄及2種成本法下的損益表的編制分別滿足對內對外會計信息的需要。

              通過以上內容的解析可以學會變動成本法的計算在企業管理決策中的作用。

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