Apportionment（一次分摊）：将general cost centre中的成本分摊给生产部门和服务部门 Reapportionment（二次分摊、再分摊）：将服务部门中的成本分摊给生产部门。第三步absorption：Overhead absorption is the process whereby overhead costs allocated and apportioned to production cost centres are added to unit,job ...
在吸收成本法中认为产品成本应该包含所有的生产成本,对于直接人工成本,直接原材料成本和直接费用可以直接计入到产品成本中,但是对于生产费用不能直接计入到铲平成本中,为了解决这个问题,我们在accounting for overhead章节中学习了“3A”法:allocation,apportionment,absorption,具体流程如下: 第一步Allocation: Allocation is...
Apportionment(一次分摊):将general cost centre中的成本分摊给生产部门和服务部门 Reapportionment(二次分摊、再分摊):将服务部门中的成本分摊给生产部门。 第三步absorption: Overhead absorption is the process whereby overhead costs allocated and apportioned to production cost centres are added to unit,job or...
在吸收成本法中认为产品成本应该包含所有的生产成本,对于直接人工成本,直接原材料成本和直接费用可以直接计入到产品成本中,但是对于生产费用不能直接计入到铲平成本中,为了解决这个问题,我们在accounting for overhead章节中学习了“3A”法:allocation,apportionment,absorption,具体流程如下: 第一步Allocation: Allocation is...
在ACCA(MA)科目考试中,每年都会有一个重要考点经常会出现在试卷题目里,那就是“Accounting for overhead”, ccounting for overhead 包含三个流程内容:allocation,apportionment,absorption。 本次文章就是对于apportionment中的reappointment(再分摊)进行讲解。
Accounting for overhead 1. Production overheads= Indirect material+ Indirect labor+ Indirect expenses 2. Non-production overheads= Administration cost + Selling and Distribution cost 3.Absorption costing吸收成本法,思路:以总数出现的overheads需要被吸收到每个产品中,这里需要找到一个很公平的分摊基础。
overhead absorption; the process whereby the overhead cost allocated and apportioned to production cost centres are added to unit, job or batch costs. MC 下,把非生产成本中变动的部分也算到销售费用里边了。然后后得出contribution 但是inventory我们是只计算变动的生产成本。
首先，让我们回顾一下再分摊的基本概念。在再分摊过程中，间接成本被公平地分配到不同的成本中心。这个过程分为两步：一次分摊（Apportionment）和二次分摊（Reapportionment）。一次分摊将general cost center的成本分配到生产部门和服务部门，二次分摊则是将服务部门的成本再次分配给生产部门。再分摊的三种...
Absorption costing(吸收成本法)--is a method for sharing overhead between different products on a fair basis. Absorption costing stages Allocation Apportionment Absorption 2.Bases of apportionment 3.Reapportionment Direct method of reapportionment involves apportioning the costs of each service cost centre...
Absorption costing(吸收成本法)--is a method for sharing overhead between different products on a fair basis. Absorption costing stages Allocation Apportionment Absorption 2.Bases of apportionment 3.Reapportionment Direct method of reapportionment involves apportioning the costs of each service cost centre...