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

請問在Marginal costing, Fixed overheads 是否production cost?

in Marginal costing,

Fixed production overheads 是否還是cost of good sold/ production cost?

定係Fixed production overheads 已經變成selling expenses?


2 Answers

  • 詠証
    Lv 5
    1 decade ago
    Favorite Answer

    唯一可以講ge係,無論係absorption costing右好,marginal costing都好,佢地ge分別只係Product cost同Periodic cost的區分,

    absorption costing係當Fixed production overhead(FPO/H)係Product cost,而後者Marginal costing係當係Periodic cost。

    你用左好似平時睇P&L甘睇Marginal costing,FPO/H佢係Periodic cost,即係話果段時間無論生產或不生產,都會involve的cost(which cannot be treated as product cost)

    其實你讀Econ都知道Breakeven,你可以見到o係marginal costing入面有個Contribution,果個就係after variable cost用黎cover Fixed cost的野,甘我地做decision making(function of manageral accounting),係唔考慮fixed cost ge佢係咪都會有o係度,

    所以Marginal costing就係將Fixed cost同Varible cost分開,佢唔影響decision-making。

    Marginal costing係focus o係CVP 同Breakeven theory入面。



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  • 三盈
    Lv 6
    1 decade ago

    在Marginal Costing. 只是將隨Sale 而改變的分開, Fixed production overheads 還是 Cost of good sold.

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