ch9 Absorption and marginal costing课件.pptVIP

Ch9 Absorption and marginal costing 吸收成本法与边际成本法 Topic list ? Marginal costing ? Reconciling profits ? Marginal costing versus absorption costing Topic1 marginal costing边际成本法 1.1 Marginal cost（边际成本） Marginal cost is the variable cost of one unit of product or service. Direct materials （2）Marginal costs are charged as a cost of sale and contribution is calculated. Example: The cost of product A in a company is available below(￡): Direct material 20,000 Direct labour 30,000 Variable production overhead 20,000 Variable selling costs per unit 2 Fixed production overhead 30,000 Sales volume is 5,000 units at ￡20 per unit, The volume of closing inventory is 2,000 units. Calculate the cost of sales, the contribution and the value of closing inventory. The marginal production costs = Direct material +Direct labour+ Variable production overhead = 20,000 +30,000 +20,000= ￡70,000 marginal production costs per unit =70,000 ÷7,000= ￡10 per unit The cost of sales = marginal production costs +Variable selling costs = 10×5,000 + 2×5,000= ￡60,000 Contribution = Sales revenue - cost of sales = 100,000- 60,000= ￡40,000 The value of closing inventories = 10 ×2,000= ￡ 20,000 Marginal costing的基本思路 Marginal production costs Example Surat is a small business which has the following marginal costing profit and loss account for the month ended 31 December 2009: 1.3 The principles of marginal costing topic 2 in your book p181 Variable production cost (36,000) Topic2 Reconciling profits (1)marginal costing  (2)absorption costing absorption costing direct materials marginal costing direct materials Comparison ! The costs of opening inventory and closing inventory. The costs which is included in the costs of the period when the profit is calculated. If there is no opening inventory absorption costing direct materials marginal costing direct materials The fixed production o’h in closing inventory will l