fixed overhead(absorption)

1.)under/over absorption overhead點計?

系用actual OH - budget OH定系 budgeted OH- actual OH??


3.)點樣睇要計under/over absorption overhead?幾時要?(當要做absorption income statement)

1 個解答

  • 9 年前

    absorption OH is calculated by POAR X activity

    since POAR is preset, it is budget OH

    actual OH can only be known after the production finished

    budget OH-actual

    if it is +ve, it is over

    -ve, it is under

    2) the OH stated may be actual, then u may required to cal the budget( POAR X activity)


    since OH is budget not actual, if it is over absobed, u have to minus the difference under the cost of sales, so that the profit will not be understated.

    Vice versa