变动成本法与吸收成本法.pptVIP

Overhead Application: Variable and Absorption Costing 变动成本法与吸收成本法 第一页，共五十九页。 Absorption Costing 吸收成本法 A system of accounting for costs in which both fixed and variable production costs are considered product costs.FixedCostsVariableCostsProduct第二页，共五十九页。 Variable Costing 变动成本法A system of cost accounting that only assigns the variable cost of production to products.FixedCostsVariableCostsProduct第三页，共五十九页。 Absorption and Variable Costing第四页，共五十九页。 Absorption and Variable CostingThe difference between absorption and variable costing is the treatment of fixed manufacturi