英语翻译随着经济及科学技术的快速发展,市场竞争的日趋激化,决策的重要性日益突出,加之企业广泛实行预算管理,强烈要求企业会

英语翻译
随着经济及科学技术的快速发展,市场竞争的日趋激化,决策的重要性日益突出,加之企业广泛实行预算管理,强烈要求企业会计部门提供与之相应的成本资料,以便加强对经济活动的事前规划与日常控制.由此,变动成本法计算产品成本得到广泛重视并应用于西方各国的企业内部管理方面,成为管理会计的一项重要内容.与传统的完全成本法相比,虽然在完全成本法下计算的净收益能够满足会计准则和会计制度的要求,是编制对外会计报表的通用方法.但这种方法也有其严重的缺陷,它不能满足企业内部经营管理、业绩评价等方面的需求.而变动成本法更能真实地反映产品盈利情况并为企业进行短期经营决策提供更相关的资料信息.为企业的经营管理者们提供更好的信息对比,使其在对企业的经营管理时和制定决策时有更好地依据和参考信息.

The rapid development of the economy and technology has aroused the increasingly fierce competition of the market, which makes it clear that decision-making is of great importance. At the same time, budget management is widely implemented in all round companies. In that sense, a related cost information offered by the accounting department is needed in order to help the company to strengthen the preplan and daily control of the economic activities. Thus, using variable costing to calculate product cost wins the welcome and is widely applied in western countries, and it becomes an vital part of management accounting. Compared with the traditional absorption costing, The net earning calculated under traditional absorption costing meets the requirements of accounting standards and accounting system, and it’s the general method to compile public accounting statement. However, it has serious defects, like it cannot satisfy the company’s internal corporate management, and fails to meet the demand of supporting performance evaluation and so on. By contrast, variable costing can reflect more accurate product profitability, provide related information for the company to make short-term decisions, make it more convenient to comparison and no doubt offer more reliable reference information in corporate management and decision-making for the company.