匿名
匿名 發問於 商業及金融其他 - 商業及金融 · 1 十年 前

問Absorption costing 的問題, 謝謝!

Absorption costing refers to the process of absorbing the overhead costs of departments into products.

點解要absorbing into products?

又,咩叫cost centre??

更新:

thx for your answer!

very clearly!

but after the 2 sentences,

[absorption ge計法係all overhead] 之後是否遺漏了一些?

我真的很想知道! 因為我最不明白就是這裡...

更新 2:

書說overhead absorption rate 是 total production overheads 乘以某個rate

我不明為什麼要乘以某個rate,

例如total production overheads 除machine hour (activity levels) 乘產品的machine hours 就當是呢件產品的overhead.

但點解要咁做而非直接將 產品的machine hours 乘每小時的$$ ?

更新 3:

即是例如

Overhead absorption rate per machine hour.

= Budgeted Factory Overheads/Budgeted Machine Hours

Overhead absorption rate per direct labour hour

= Budgeted Factory Overheads/Budgeted Direct labour Hours.

但是Overheads好像不關 Machine Hours/ Direct labour Hours 事?

1 個解答

評分
  • 詠証
    Lv 5
    1 十年 前
    最佳解答

    如果係account ge 方面,點解要分fixed cost入product or period,在absorption costing,fixed o/h係當product cost,因為absorption ge計法係all overhead

    但如果係marginal costing,我地就當佢係period cost(無論生產幾多都要比甘多fixed o/h)

    marginal只係計variable o/h入product ge成本度...marginal都係absorbing into products but only partly

    唯一分別只係partly同all...

    Cost centres are divisions that add to the cost of the organisation, but only indirectly add to the profit of the company.

    即係好像工廠ge飯堂,間飯堂都係工廠ge一部份,對件product都有間接ge貢獻...

    所以要入呢d cost centre ge cost 入去d normal ge department度,即例如原料部ge員工去飯堂食免費飯,入番個部門數咁...

    2006-12-04 15:45:37 補充:

    諗到有野補充:在呢一種costing(absorption)既角度上面呢,所有有關件產品的成本,無論係fixed定係variable的overhead都計入件貨ge成本度,如果唔係,我地當左佢係period的成本,假設今期我地做左一千件貨,fixed o/h係一千蚊,如果我地入晒一千蚊落P/L,即無論今期只係賣出五百件都好,今期我地都係入一千蚊咪唔公平lor,所以我地就用absorption costing去令到佢公平d。同埋有時,一個department會做好多種產品,所以分番開d產品用ge cost

    2006-12-04 15:45:46 補充:

    最後,覺得有d誤解左你條question,如果我ge方向錯左,介唔介意比d引導我,或為問題 一點註釋。thx~~

    2006-12-05 15:53:56 補充:

    如果係marginal costing計product cost就只係會入variable factory o/h, direct labour, direct material,而fixed factory o/h係當係period cost,唔會計入件貨的成本,只入P/L。而absorption costing計product cost係入埋fixed...即fixed variable o/h direct labour, direct material。

    2006-12-05 15:54:13 補充:

    labor hr or machine hr都好,都只係一個單位,即係例如machine為主的job我地就用machine hr做單位...o/h係同machine/labour hr有比例關係用個budget overhead rate times actual hr就可得出個overhead 大約數

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