1A - Fudan 2014 Salary Classification Question英文文献资料.pdf

1A - Fudan 2014 Salary Classification Question英文文献资料.pdf

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Salary Classification Question Salary Classification Question Original Message From: Светлана To : Micah Frankel Sent: Friday, April 2, 2012 9:04 AM Subject: Salary Classification Question Dear Professor Frankel, Recently I was hired by Ижевский механическийзаводto fill a new position that was created in response to rapid growth in the company sales. My job is essentially to coordinate shipments of finished goods from the factory to distribution warehouses located in various parts of the United States so that goods will be available as orders are received from customers. Believe it or not, the company is unsure how to classify my annual salary in its cost records! 1. The company’s cost analyst says that my salary should be classified as a manufacturing (product) cost; 2. the controller says that it should be classified as a selling expense, and 3. the president says that it doesn’t matter which way my salary cost is classified. I told them I would ask my accounting professor! 1. In your opinion how should my salary be classified? 2. Also in terms of the reported net operating income for the year does it really matter? Большоеспасибо! Светлана Президент Российской Федерации • The controller is correct that the salary cost should be classified as a selling (marketing) cost. • The duties described in the problem have nothing to do with manufacturing a product, but rather deal with movingfinished units from the factory to distribution warehouses. • Selling costs include all costs necessary to secure customer orders and to get the finished product into the hands of customers. • Coordination of shipments of finished units from the factory to distribution warehouses falls in this category. • No, the president is not correct! • The reported net operating income for the year will differ depending on how the salary cost is classified. • If the salary cost is classified as

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