The Variable Cost Method and Completely Cost Method Pre-tax Profit Variance Analysis

The variable cost method and completely cost method is of two kinds of management accounting cost accounting method,the two methods of cost accounting standards because of differences in the cost of product,inventory valuation,pre-tax profit,there are differences.This paper will change cost method and completely cost method,compares the differences of the profit before tax in theory and practice is analysed and the two methods of pre-tax profit difference changing rules.In order to play the role in the enterprise internal management