The variable cost method and completely cost method is of two kinds of management accounting cost accounting method, the two meth- ods 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%变动成本法与完全成本法是管理会计中的两种成本核算方法，这两种方法由于对成本的核算标准不同，在产品成本、存货计价、税前利润等方面都存在差异。本文就变动成本法与完全成本法进行了比较，对其税前利润差异以理论和实务进行了分析，得出了两种方法税前利润差异的变动规律。以期在企业内部管理中发挥作用。
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