Essay About Variable Costing Technique And Introductionthe Branch Of Enterprise Accounting

Marketing Essential–7-11
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1.0 IntroductionThe branch of Enterprise accounting, which is separated from the traditional accounting and financial accounting, focuses on improving the management of enterprises and improving the economic benefits.HUIYUAN was found by ZHUXINLI in 1992.at present it is has about 140 business entity store ,on the other hand,its turnover reached 5.882 billion in 2015. Its nature is limited liability company.2.0 Variable Costing Technique （Marginal Costing）–Beijing HUIYUANMarginal is the amount of change in the cost when the output is infinitely small.2.1Contribution Format Income Statement for the Month Ended 31 December 2016(Beijing HUIYUAN)Beijing HUIYUAN Juice group LtdIncome Statement for December 2016Variable Costing1000 units800u nits500 unitsSales15000012000075000Variable Costsopening inventorycost of goods manufactured600004800060000closing inventory03600030000600004800030000variable selling and administrative expenses1000080005000contribution margin1400006400040000Fixed Costsmanufacturing overloads200002000020000selling and administrative expenses120001200012000profit48000320008000