over/under absorbed overhead

over/under absorbed production overhead 有咩用

點解UNDER 係budget income statment 要減?

1 Answer

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  • 9 years ago
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    Overhead 係指固定費用,所以要absorb的話,到月底或年底時同實際發生的費用係大多數情況下會有分別,就係over/under absorption。

    通常計production cost時都會將所有生產費用合計後會計算單位成本,方便了解同對比。

    當到咗月/年底時,有over absorption嘅話,即係入多咗費用,要係成本中減除,或者即係利潤要增加;相反有under absorption嘅話,即係入少咗費用,要係成本中增加,或者即係利潤要減少。

    每年年底時要清理over absorption/under absorption,全部沖去成本。

    記我俾分我。

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