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acca f5知识点:Absorption costing简介进入阅读模式

acca f5知识点:Absorption costing简介 进入阅读模式 点我咨询

2018-10-09 14:48:01| 来源:中公财经网

Absorption costing

OAR= Estimated Production Overhead / Estimated Activity Level,都是 budget

*Activity level 可以是 production units,可以是 labor hours,也可是 machine hours


取决于劳动密集,还是机械生产密集 intensive.
实际计算 Cost of sale (COS) 时,Overhead absorbed = OAR x actual activity level

 


Advantage

★考点 Disadvantage

Recognize selling prices cover all costs

通过改变生产规模 Manipulate profit

Complies with IAS 2 – accounting for
inventory

Based on the assumption that overheads
are volume related

 

OAR Estimates 计算得,主观偏差

Task 1‐2. Marginal costing


Advantage

Disadvantage

适合 decision making as it highlights
contribution

Danger that products sold on marginal
contribution – fail to cover fixed costs

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
FC and VC


 

☆技巧 AC = MC + (Closing Inventory – Opening Inventory) x OAR

*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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