解析 product cost指产品成本 period cost指期间成本 分析总结。 请详细说明区别最好能够举例结果一 题目 "product cost"和 "period cost"的区别请详细说明区别,最好能够举例! 答案 product cost指产品成本period cost指期间成本相关推荐 1"product cost"和 "period cost"的区别请详细说明区别,最好能够举例!
Period costsare not a necessary part of the manufacturing process. As a result, period costs cannot be assigned to the products or to the cost of inventory. The period costs are usually associated with the selling function of the business or its general administration. The period costs are rep...
product cost指产品成本 period cost指期间费用 期间费用与产品成本的区别 1)期间费用的内容 期间费用是指不能直接归属于某一特定产品成本,但容易确定其发生期间而应直 接计入当期损益的费用。期间费用包括管理费用、财务费用和营业费用。期间费用是为了本期的生产经营活动所发生的费用,同时,又很难确定...
Period cost is not in manufacturing or transporting the assets to their final destination. That’s why the period cost is also a non-manufacturing cost. Period costs are on the income statement as expenses in the period they were incurred. Period costs are often knownas operating expensesor se...
To quickly identify if a cost is a period cost or product cost, ask the question, “Is the cost directly or indirectly related to the production of products?” If the answer is no, then the cost is a period cost. Example of Period Costs ...
The cost of labor is unique in that it can be both a product and period cost. This depends on whether the labor is directly related to production or not – a factory worker's wages would be product costs, while a company secretary’s wages would be period costs. ...
Why Is Overhead a Period Cost? Period costs do not directly relate to production. Overhead, or the costs to keep the lights on, so to speak, such as utility bills, insurance, and rent, are not directly related to production. However, these costs are still paid every period, and so...
In the accounting records, the cost of finished products is accumulated in an inventory account - usually"Finished Goods Inventory". When goods are sold, the cost is transferred from"Finished Goods Inventory"in the balance sheet to"Cost of Sales"(orCost of Goods Sold) in the income statement...
Are sales commissions classified as a product cost or a period cost? Explain.Question:Are sales commissions classified as a product cost or a period cost? Explain.Sales Commissions:Sales commissions are one of the company's technics in motivating its sales agents to increase its...
Determine if the following item is product cost or period cost. A) Advertising expenses B) Sales commissions Product Cost: A product cost is a cost that represents the total manufacturing cost for a particular product. It is categorized as all that are...