Absorption costing
OAR= Estimated Production Overhead / Estimated Activity Level,都是 budget 值
*Activity level 可以是 production units,可以是 labor hours,也可是 machine hours
Advantage |
★考点 Disadvantage |
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Recognize selling prices cover all costs |
通过改变生产规模 Manipulate profit |
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Complies with IAS 2 – accounting for |
Based on the assumption that overheads |
|
|
OAR 由 Estimates 计算得,主观偏差 |
Task 1‐2. Marginal costing
Advantage |
Disadvantage |
|
适合 decision making as it highlights |
Danger that products sold on marginal |
|
Fixed cost are treated as period costs |
Doesn’t comply with IAS 2,需要调整报表 |
|
Profit depends on sales and efficiency |
Necessitates analysis of mixed costs between |
*The absorption costing requires subjective judgments.预算估计主观判断太多
*There is often more than one way to allocate the overheads.制造成本分摊可操纵
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| 4月01日 -30日 | |
| 4月01日 -30日 | |
| 4月01日 -30日 | |
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| 4月01日 -30日 |
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