Zheng Xiu-ming
Abstract
According to related accounting regulations of China, companies calculate cost on basis of manufacturing cost, but actually, some companies also calculate full cost and variable cost in order to improve cost management. Manufacturing cost,full cost and variable cost can meet different demands for companies because of their different characteristics.
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According to related accounting regulations of China, companies calculate cost on basis of manufacturing cost, but actually, some companies also calculate full cost and variable cost in order to improve cost management. Manufacturing cost,full cost and variable cost can meet different demands for companies because of their different characteristics.
Key concepts: Cost accounting, Total absorption costing, Variable cost, Variable (mathematics), Manufacturing cost, Relevant cost, Cost driver, Cost engineering