变动成本法与吸收成本法(ppt58)(英文版).pptx

Overhead Application: Variable and Absorption Costing 变动成本法与吸收成本法 ;Absorption Costing 吸收成本法 ;Variable Costing 变动成本法;Absorption and Variable Costing;Absorption and Variable Costing;Let’s put some numbers to an example and see what we can learn about the difference between absorption and variable costing. ;Greenberg Case see: P 581 ;Variable costing ;Unit product cost ;Sales revenue ( 140,000 @ $5 ) ;Sales revenue ( 160,000 @ $5 ) ;Absorption costing ;Standard unit cost expected ;Standard unit cost of product = standard variable manufacturing cost + fixed overhead rate = $3 + $1 = $4 ;Unit cost ;Sales revenue ( 140,000 @ $5 ) ;Sales revenue ( 160,000 @5 ) ;;;Selection of expected activity level for computing the fixed overhead rate ;; Under Actual Costing Allocate fixed factory overhead into products ;Unit cost ;Sales revenue ( 140,000 @5 ) ;Sales revenue ( 160,000 @5 ) ; Mellon Case ; Mellon Co. produces a single product with the following information available;Unit product cost is determined as follows:;Absorption Costing Income Statements;Absorption Costing Income Statements;Mellon Co. had no beginning inventory, produced 25,000 units and sold 20,000 units this year at $30 each.;Variable Costing Income Statements;Variable Costing Income Statements;Variable Costing Income Statements;Comparing Absorption andVariable Costing;Comparing Absorption andVariable Costing;Comparing Absorption andVariable Costing;Reconciling Income Under Absorption and Variable Costing;Extending the Example;Mellon Co. Year 2;Mellon Co. Year 2;Mellon Co. Year 2;Mellon Co. Year 2;Mellon Co. Year 2;Mellon Co. Year 2;Mellon Co. Year 2;Mellon Co. Year 2;Summary;Summary;Summary;Summary Comparison of Absorption (AC) and Variable Costing (VC);Summary Comparison of Absorption (AC) and Variable Costing (VC);Summary Comparison of Absorption (AC) and Variable Costing (VC);Summary Comparison of Absorption (AC) and Variable