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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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