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[會計] absorption costing
請問Under-absorption or over-absorption of overheads 是怎樣得知的?
thanks a lot!!
- ?Lv 61 十年前最愛解答
If the overheads actually incurred are not fully absorbed by or recovered from the cost units, the shortfall would represent under recovery. To that extent, the costing profit would be more and financial profit would be less.
Thus, under absorption of overheads means charging production or cost units with overhead expenses less than what is actually incurred.This results in a higher debit in financial accounts and the ultimate effect is to have lower profit as per financial accounts.
sometimes, some of the overheads are altogether ignored in cost accounts e.g. administration or selling and distribution. The result would be the same as above.
Over absorption of overheads:
Over recovery of overheads in cost accounts means charging production or cost units with more amount of overheads than the amount actually incurred. The financial accounts are debited with lesser amount than the cost accounts. The overhead expenses, in this case, are more than fully recovered. The excess recovery is known as over absorbed overhead.
The effect of over recovery of overheads would be charging more overhead in costing accounts, which would result into lower profits as per cost books and higher profit as per financial books.