管理会计与决策I：吸收成本法与变动成本法对比分析.pptxVIP

ManagementAccountingandDecisionsI2013/14Lecture5 -absorptionandvariablecosting

Book:Thechapterrelevanttotoday’slectureisChaptereEffectsofAlternativeCostAccumulationSystems

Todaywelookatthedifferencebetween:absorptioncostingvariablecostingSometimescalledfullcosting–butthisisallmanufacturingcostsonly!Alsocalledmarginalcosting,anddirectcostingand

ThedifferencebetweenthetwoapproachesliesinthetreatmentofmanufacturingoverheadcostsThisisreflectedinthecostflowchartsgivenbyDrury:

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ProfitstatementformatsSaleslessCOGS(VariableFixed)GrossprofitlessSellingAdminExpensesNetprofitOpeningstockProductioncostClosingstockCostofSalesTotalcostsSalesGrossprofitLessnon-manufacturingcostsNetprofit AbsorptioncostingVariablecostingSaleslessVariableProd’ncostContributionlessfixedProd’ncostlessSellingAdminExpensesNetprofitOpeningstockProductioncostClosingstockCostofSalesTotalcostsSalesGrossprofitLessnon-manufacturingcostsNetprofit

Inthefollowingexamples,wewillusedifferentformatsfromDrury’s:Aconventionalestatementforabsorptioncosting(startingwithsales,showinggrossprofit)Acontributionformatfordirectcosting–thisseparatesvariableandfixedcosts

ExampleProduction: 10,000unitsSales: @￡10each 10,000unitsDirectcosts ￡40,000Includeslabour,material,otherproductioncostsallvariableOverheadcosts(allfixed) Production: ￡10,000 SellingAdministration ￡30,000Openinginventory 2,000units9

estatement(conventionalformat) Units ￡Perunit ￡Sales 10,000 10 100,000Directcosts 10,000 4 40,000Fixedprod’ncosts 10,000 1 10,000TotalProductioncosts (50,000)GrossProfit 50,000SellingandAdminexpenses (30,000)NetProfit ￡20,000 Productcostof￡50,000(￡5perunit) ThisiscalledabsorptioncostPro