變動(dòng)成本法與吸收成本法(ppt58)(英文版)-資料下載頁(yè)
2025-03-03 01:00本頁(yè)面
【正文】 p ar i so nC o s t i n g Me t h o d 1 s t P e r i o d 2 n d P e r i o d T o t a lA b s o r p t i o n 1 2 0 , 0 0 0$ 2 3 0 , 0 0 0$ 3 5 0 , 0 0 0$ V a r i a b l e 9 0 , 0 0 0 2 6 0 , 0 0 0 3 5 0 , 0 0 0 In the second period, production (25,000 units) was less than sales (30,000). Summary For the twoyear period, total absorption ine and total variable ine are the same. I n co m e C o m p ar i so nC o s t i n g Me t h o d 1 s t P e r i o d 2 n d P e r i o d T o t a lA b s o r p t i o n 1 2 0 , 0 0 0$ 2 3 0 , 0 0 0$ 3 5 0 , 0 0 0$ V a r i a b l e 9 0 , 0 0 0 2 6 0 , 0 0 0 3 5 0 , 0 0 0 Summary Let’s see if we can get an overview of what we have done. Summary Comparison of Absorption (AC) and Variable Costing (VC) P r od uc t i on v e r s us S a l e sTo t a l I nv e nt or y E f f e c t P e r i od E x pe ns e E f f e c t P r of i t E f f e c tFi x e d m f g. Fi x e d m f g.P r od uc e d S ol d I nc r e a s e c os t s e x pe ns e d c os t s e x pe ns e d A C V CAC VCFi x e d m f g. Fi x e d m f g.P r od uc e d S ol d D e c r e a s e c os t s e x pe ns e d c os t s e x pe ns e d A C V CAC VCFi x e d m f g. Fi x e d m f g.P r od uc e d = S ol d N o c ha ng e c os t s e x pe ns e d = c os t s e x pe ns e d A C = V CAC VCThis was the case in the first period when production of 25,000 units was greater than sales of 20,000 units. Inventory increased from zero to 5,000 units and $120,000 absorption ine was greater than $90,000 variable ine. P r od uc t i on v e r s us S a l e sTo t a l I nv e nt or y E f f e c t P e r i od E x pe ns e E f f e c t P r of i t E f f e c tFi x e d m f g. Fi x e d m f g.P r od uc e d S ol d I nc r e a s e c os t s e x pe ns e d c os t s e x pe ns e d A C V CAC VCFi x e d m f g. Fi x e d m f g.P r od uc e d S ol d D e c r e a s e c os t s e x pe ns e d c os t s e x pe ns e d A C V CAC VCFi x e d m f g. Fi x e d m f g.P r od uc e d = S ol d N o c ha ng e c os t s e x pe ns e d = c os t s e x pe ns e d A C = V CAC VCSummary Comparison of Absorption (AC) and Variable Costing (VC) In the second period sales of 30,000 units were greater than production of 25,000. P r od uc t i on v e r s us S a l e sTo t a l I nv e nt or y E f f e c t P e r i od E x pe ns e E f f e c t P r of i t E f f e c tFi x e d m f g. Fi x e d m f g.P r od uc e d S ol d I nc r e a s e c os t s e x pe ns e d c os t s e x pe ns e d A C V CAC VCFi x e d m f g. Fi x e d m f g.P r od uc e d S ol d D e c r e a s e c os t s e x pe ns e d c os t s e x pe ns e d A C V CAC VCFi x e d m f g. Fi x e d m f g.P r od uc e d = S ol d N o c ha ng e c os t s e x pe ns e d = c os t s e x pe ns e d A C = V CAC VCSummary Comparison of Absorption (AC) and Variable Costing (VC) Inventory decreased from 5,000 units to zero, and $230,000 absorption ine was less than $260,000 variable ine. P r od uc t i on v e r s us S a l e sTo t a l I nv e nt or y E f f e c t P e r i od E x pe ns e E f f e c t P r of i t E f f e c tFi x e d m f g. Fi x e d m f g.P r od uc e d S ol d I nc r e a s e c os t s e x pe ns e d c os t s e x pe ns e d A C V CAC VCFi x e d m f g. Fi x e d m f g.P r od uc e d S ol d D e c r e a s e c os t s e x pe ns e d c os t s e x pe ns e d A C V CAC VCFi x e d m f g. Fi x e d m f g.P r od uc e d = S ol d N o c ha ng e c os t s e x pe ns e d = c os t s e x pe ns e d A C = V CAC VCSummary Comparison of Absorption (AC) and Variable Costing (VC) For the twoyear period, units produced equals units sold, so total absorption ine equals total variable ine. CostVolumeProfit Analysis ? CVP includes all fixed costs to pute breakeven. – Variable costing and CVP are consistent as both treat fixed costs as a lump sum. ? Absorption costing defers fixed costs into inventory. – Absorption costing is inconsistent with CVP because absorption costing treats fixed costs on a per unit basis. Advantages Management finds it easy to understand. Consistent with CVP analysis. Emphasizes contribution in shortrun pricing decisions. Profit for period not affected by changes in fixed mfg. overhead. Impact of fixed costs on profits emphasized. Evaluation of Variable Costing Advantages Consistent with longrun pricing decisions that must cover full cost. External reporting and ine tax law require absorption costing. Evaluation of Absorption Costing Fixed manufacturing overhead is treated the same as the other product costs, direct material and direct labor. Impact of JIT Inventory Methods In a JIT inventory system . . . Production tends to equal sales . . . So, the difference between variable and absorption ine tends to disappear. 演講完畢，謝謝觀看！
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