Anonymous
Anonymous asked in 商業及金融其他 - 商業及金融 · 1 decade ago

請問production overhead 屬不屬於 cost of closing stock?

請問production overhead 是不是 cost of closing stock?

為什麼是/不是?

而selling and adminstrative 屬不屬於 cost of closing stock?

thank you very much~~

1 Answer

Rating
  • DORIS
    Lv 7
    1 decade ago
    Favorite Answer

    你是否指Manufacturing ?

    一般來說

    公司如果有production overhead,也是自己生產,自己sales

    production overhead 就是生產物品所出現

    因此是計入 cost of closing stock (closing stock也不會計算pprofit)

    不過,selling and adminstrative 不屬於 cost of closing stock

    原因,你生產後物品後,也未把貨物賣出去,如果賣咗出去,就已經不是stock啦

    你能計算要用多少sales expenses才能把貨sales出

    因此不會計算

    除咗以上二項目外

    Direct labout , Royalties (版權), Cost of raw materials consumed

    Indirect manufacturing costs

    Indirect Manufacturing epenses, Indirect labour ...

    都是計入cost of closing stock 內

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