论文代写骗子:固定间接费用

论文代写骗子:固定间接费用

固定间接费用有两种处理方法。这两种方法是吸收成本法和变动成本法。Maria Crane提出的将固定的间接成本作为生产成本进行报告的方法被认为是一种吸收成本法,其中制造成本必须进入库存,只有在销售时才会产生费用。这可以用下面的例子来解释:

一个虚构的“尼泊尔公司”以45万美元的成本生产75万美元的产品,其中30万美元为可变成本,15万美元为固定间接成本,10%进入库存。在此基础上,以吸收成本法和变动成本法为基础的损益表如下图所示

论文代写骗子:固定间接费用

如上所示,在计入存货的变动成本和固定间接成本各占10%的匀支成本情况下,损益表中不考虑,而在变动成本情况下,不论销售水平如何,均考虑固定间接成本。换句话说,在匀支费用的情况下库存为$45 000,在变动费用的情况下库存为$30 000。

因此,可以说制造成本包括与发生的直接材料、人工和制造间接费用有关的成本。所有这些成本都被记录在库存账户中,并在成品销售时成为费用。

论文代写骗子:固定间接费用

There are two methodologies for treatment of fixed overhead costs. These two methods are absorption costing method and variable costing method. The method suggested by Maria Crane wherein fixed overhead cost is reported as cost of production is considered as absorption costing wherein manufacturing costs must go to inventory and be expensed only when sold. This can be explained with the help of example below:

A fictitious ‘NEPAL COMPANY’ is producing $750,000 of products at a cost of $450,000 of which $300,000 is the variable cost, while $150,000 is the fixed overhead cost and 10% is going into inventory. Based on this, the income statement based on absorption costing and variable costing has been shown below

论文代写骗子:固定间接费用

As shown above, in case of absorption costing 10% of both variable costs as well as fixed overhead costd that are going into inventory, is not considered in the income statement, while in case of variable costing fixed overhead costing is considered irrespective of sales level. In other words, the inventory held in case of absorption costing will be $45,000 while in case of variable costing will be $30,000.

Thus, it can be said that manufacturing cost includes cost associated with direct material, labour and manufacturing overhead incurred. All these costs are recorded into the inventory account and become the expense when the finished goods are sold.