Absorptionandmarginalcosting吸收成本法与边际成本法.DOC

Chapter 22 Absorption and marginal costing (吸收成本法與邊際成本法) Absorption costing (吸收成本法) 將成本分為，製造和非製造成本 (manufacturing and non-manufacturing costs)。所有製造成本，無論是固定還是可變，被視為製造成本(manufacturing costs)。所有非生產成本被視為非製造成本 (non-manufacturing costs)。 Manufacturing accounts (根據吸收成本法編製製造帳戶) Manufacturing Account for the year ended 31 December 2010 $ $ Opening inventory (raw/direct materials) 5,000 Add Purchases (raw/direct materials) 80,000 85,000 Less Closing inventory (raw/direct materials) (7,000) Cost of raw materials consumed 78,000 Direct labour 210,000 Royalties 8,500 Prime cost 296,500 Factory overheads: Factory rent 11,500 308,000 Add Opening work-in-progress 3,500 311,500 Less Closing work-in-progress (4,200) Manufacturing cost of goods completed 307,300 製造成本被分為直接(direct)和間接(indirect)的製造成本(manufacturing costs)。商品的生產成本必須包括所有的製造成本，不論他們是否固定和變動。 Income Statements (根據吸收成本法編製損益表) Income statement for the month ended 31 January 2011 $ $ Sales ($22 x 4,000) 88,000 Less: Cost of goods sold Direct material cost ($6 x 4,500) 27,000 Direct labour cost ($4 x 4,500) 18,000 Variable production overheads ($3 x 4,500) 13,500 Fixed production overheads [(13,500 / 5,400) x 4,500] 11,250 Less: Closing inventory [(69,750 / 4,500) x 500] (7,750) 62,000 Gross profit 26,000 Less: Sales commission ($2 x 4,000) (8,000) Net profit 18,000 存貨的價值必須包括所有的製造成本，不論他們是否固定和變動。因為要將固定製造費用化為吸收製造成本，我們需要利用數學運算，計出商品的製造成本。 Over- or under-absorption of fixed manufacturing overheads (多吸收或少吸收固定製造費用) 根據吸收成本法，如果實際固定製造費用不同於吸收製造費用，會出現多吸收(over-absorbed)或少吸收(under-absorbed)固定製造費用。根據邊際成本法(marginal costing)，沒有多吸收或少吸收的固定製造費用。 在公開考試所需的處理 少吸收(under-absorbed)的固定製造費用會加到銷貨成本，多吸收(over-absorbed)的固定製造費用會從銷貨成本中扣除。 Income Statement for the year ended 31 March 2011 $ $ Sales (800 × $100) 80,000 Less Cost of goods sold: Opening inventory — Add Manufacturing cost of goods completed (1,000 x $40) 40,000 Cost of goods available for sale 40,000