成本与管理会计8.pptVIP

Chapter 8 Alternative Costing Systems Contents Topic 1 Variable Costing Topic 2 JIT Costing Topic 3 Throughput Costing Topic 1 Variable Costing 1.1 Absorption(full) and Variable Costing 1.2 Absorption and Variable Costing Income Statement 1.3 Advantages and Disadvantages of Absorption and Variable Costing Overview of Absorption and Variable Costing Overview of Absorption and Variable Costing Overview of Absorption and Variable Costing Overview of Absorption and Variable Costing 1.2 Absorption and Variable Costing Income Statement Variable costing Sales Less Variable Product Costs Variable Period Costs Contribution margin Less Fixed Product Cost Fixed Period Cost Net profit 凡是同产品生产有关的成本都应计入产品成本。固定性制造费用是为保持一定的经营条件而发生的，也就是同形成企业正常生产能力相联系，产品在生产过程中不仅要消耗一定的直接材料、直接人工、变动性制造费用，同时要消耗一定的生产能力。 变动成本法与完全成本法的比较 Unit Cost Computations Harvey co. Produces a single product with the following information available: Let’s compare the methods. Reconciliation Extending the Example Summary 结论 Reconciling the difference AC and VC The difference between AC and VC is a timing difference when FOH is expensed.All else is the same. Formula: ACNI=VCNI+inv,end(FOH rate)-inv,beg(FOH rate) Generally it will happens: Production=sales ACNI=VCNI Productionsales ACNIVCNI Production sales ACNIVCNI 1.3 Advantages and Disadvantages of Absorption and Variable Costing Variable versus Absorption Costing Variable versus Absorption Costing Limitations of Variable costing is inappropriate for financial reporting or income tax purposes in some countries violates the matching principle Advantages of Absorption Costing Limitations of Absorption costing skews the CVP analysis with prior period costs produces “paper” profits and losses where none exist Topic 2 JIT Costing 2.1 Just In Time Production 2.2 JIT Costing 2.1 Just-in-Time Production No materials are purchased and no products are manufactured until they are needed. Key Features of the JIT Approach JI