今天来总结一下Management Accounting里面的一大重难点,吸收成本法(Absorption costing)和边际成本法(Marginal costing)两者之间的主要区别和联系。
01  利润计算方法
  文字解释:
  ① COS:按销量计算,卖掉多少减多少。
  吸收成本法下计入产品成本的只有total production cost(fixed production overhead&variable production overhead),当期销售出去的存货成本结转到利润表,即total production cost of sales;
  边际成本法下计入产品成本的只有total variable cost(variable production overhead&variable non-production overhead),当期销售出去的存货成本结转到利润表,即total variable cost of sales。
  ② Under/over absorption:吸收成本法特有的,边际成本法不存在OAR和Under/over absorption。
  涉及的计算公式:
  Under/over absorption=Actual overhead-Absorbed overhead
  Absorbed overhead=OAR*Actual activity level
  OAR=Budget production overhead/Budget activity level
  ③ Sales-COS:
  吸收成本法下的主营业务收入-主营业务成本叫做Gross profit毛利润;
  边际成本法下的主营业务收入-主营业务成本叫做Contribution贡献。
  ④ Period cost:当期发生多少减多少。
  吸收成本法下包含total non-production cost;
  边际成本法下包含total fixed cost
  ⑤ Valuation of closing inventory:Absorption costing>Marginal costing。
  吸收成本法存货计价:Direct material+Direct labour+Variable production overhead+Fixed production overhead;
  边际成本法存货计价:Direct material+Direct labour+Variable production overhead;
02  标准成本法中的差异
  ① Cost variance---fixed production overhead variance
  Absorption costing:
  A.fixed production overhead total variance=under/over absorbed overhead
  B.fixed production overhead expenditure variance=budgeted overhead-actual overhead
  C.fixed production overhead volume variance=budgeted units*OAR-actual units*OAR
  D.fixed production overhead volume efficiency variance=(budgeted hours at actual output-actual hours)*standard production overhead per hour
  E.fixed production overhead variance=(budgeted hours-actual hours)*standard production overhead per hour
  Marginal costing:(因为MC法下不存在OAR,所以对于fixed production overhead variance只有expenditure variance)
  fixed production overhead expenditure variance=budgeted overhead-actual overhead
  ② Sales variance---sales volume variance
  Absorption costing:sales volume profit variance=(budgeted units-actual units)*standard profit per units
  Marginal costing:sales volume profit variance=(budgeted units-actual units)*standard contribution per units
  ③ Operating statement
03  联系
  利润差公式:MC+OAR*(closing inventory-opening inventory)=AC
  注:1.此公式的利润指两种成本核算方法下的净利润,不是contribution和gross profit的比较;
  2.Closing inventory-Opening inventory=Production units-Sales units
  3.此公式可以用于求OAR=(AC-MC)/(closing inventory-opening inventory)
  以上便是吸收成本法(Absorption costing)和边际成本法(Marginal costing)之间的主要差异和联系了,你记住了吗~