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：以總數(shù)出現(xiàn)的overheads需要被吸收到每個(gè)產(chǎn)品中，這里需要找到一個(gè)很公平的分?jǐn)偦A(chǔ)。

　　4. Production overheads arise from cost incurred from production department (eg. work clothes of production labors), cost incurred from service department and general costs (eg. Heating and lighting, factory rent)

　　5. Absorption process:

　　a. Allocation of overhead cost expenditures by separating between production department, service department and general overheads;

　　b. Apportionment of general overheads to production department and service department;

　　c. Re-apportionment. Apportionment service department costs to production department costs;

　　d. Use absorption method to absorb the overheads into each product (eg. number of units, direct labor hour, machine hour, percentage of direct labor costs and percentage of prime cost and so forth).

　　6. Overhead absorbed(入賬值,未必是倒計(jì)時(shí)的實(shí)際結(jié)果)= Absorption rate based on the budget* Actual activity

　　7. Over/under absorbed: 如果入賬(Overhead absorbed)的值小于實(shí)際值(Overhead incurred/ actual overhead)，稱為under absorbed，反之是over absorbed.

　　8. 如果overhead absorbed 大于 actual overhead,說明成本多記錄了，那么利潤就會增加。

如果overhead absorbed 小于 actual overhead,說明成本被低估了，那么利潤就會減少。

　　9. 吸收成本法（absorption costing）主要是吸收固定的間接費(fèi)用（Fixed production overhead），吸收時(shí)應(yīng)該用的是生產(chǎn)量而非銷售量；而邊際成本法又稱可變成本法，其中固定間接費(fèi)用不需要吸收到每一個(gè)產(chǎn)品的成本中，而是以總數(shù)的方式被減掉。

 

　　10. Profit statement under absorption costing

 

 

                                                                        

　　11. Profit statement under marginal costing

 

                                                                                                                

　　注意：可變營銷或者運(yùn)輸費(fèi)用并不納入存貨的成本中。

　　12. 當(dāng)存貨水平上升的時(shí)候，在吸收成本法中，說明一部分的期末存貨吸收了固定制造費(fèi)用，計(jì)入了期末存貨的成本中。但是在邊際成本法下，這個(gè)固定制造費(fèi)用都被扣除，所以說 profit under absorption costing more than profit under marginal costing. 如果存貨水平下降的時(shí)候，在吸收成本法下，產(chǎn)品的成本中除了吸收本期的固定制造費(fèi)用外，還要吸收一部分上期的固定制造費(fèi)用。所以利潤會降低。如果期初存貨等于期末存貨，兩種方法下的利潤相等。