第1个回答 2008-04-13
absorption cost and variable cost method?
要求还真高 大哥你也就给30分诶
最少你也要加到100分吧 加吧 加了我就告诉你 呵呵
好吧 告诉你好了
these methods differ in only one respect:fixed manufacturing overhead is excluded from the cost of products under variable costing but is included in the cost of products under absorption costing.
A variable-costing system treats fixed manufacturing overhead as a period cost to be immediately charged against sales-not as a product cost to be counted as inventory and charged against sales as cost of goods sold when the inventory is sold.Note that the only difference between variable and absorption costing is the accounting for fixed manufacturing overhead.
And the differences are shown in income statement. So here i give you two examples:
1, contribution costing(variable cost)
sales 1,000
variable expenses 200
contribution margin 800
fixed expenses 400
operating income 400
2,absorption costing
sales 1,000
cost of goods sold 600
operating income 400
so you can see the difference is that how the expenses are recorded.
of course there are something that i do not list out. but it is too complicated. cost a lot of time or even i can not explain clearly to you without face to face. so if you have any problems, send me messages and i will talk to you more!本回答被提问者采纳