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OverheadApplication:VariableandAbsorptionCosting变动成本法与吸收成本法OverheadApplicat1AbsorptionCosting吸收成本法Asystemofaccountingforcostsinwhichbothfixedandvariableproductioncostsareconsideredproductcosts.FixedCostsVariableCostsProductAbsorptionCosting吸收成本法Asys2VariableCosting变动成本法Asystemofcostaccountingthatonlyassignsthevariablecostofproductiontoproducts.FixedCostsVariableCostsProductVariableCosting变动成本法Asyste3AbsorptionandVariableCostingAbsorptionandVariableCostin4AbsorptionandVariableCostingThedifferencebetweenabsorptionandvariable
costingisthetreatmentoffixedmanufacturingoverhead.AbsorptionandVariableCostin5Let’sputsomenumberstoanexampleandseewhatwecanlearnaboutthedifferencebetweenabsorptionandvariablecosting.AbsorptionandVariableCostingLet’sputsomenumberstoane6GreenbergCase
see:P581GreenbergCase
see:P5817VariablecostingFixedfactoryoverheadnottobeallocatedtotheproductsmanufactured.Unitproductcostonlyincludesvariablemanufacturingcosts(directmaterials,directlabor,variablefactoryoverhead)VariablecostingFixedfactory8Unitproductcost20X020X1Directmaterial$1.31.3Directlabor
1.51.5Variablefactoryoverhead
0.20.2Standardvariablemanufacturingcost$3$3Unitproductcost$3$3Endinginventorycost30,000×310,000×3Unitproductcost20X09Salesrevenue(140,000@$5)700,000Variableexpenses:
Openinginventory0
+costofgoodsmanufactured(170,000@$3)510,000
-endinginventory(30,000@$3)
90,000
costofgoodssold(140,000@$3)420,000
variablesellingexpense(5%ofsales)
35,000Totalvariableexpenses455,000ContributionMargin245,000Fixedexpenses:
fixedfactoryoverhead
150,000
fixedsellingandadministrativeexpenses
65,000
totalfixedexpenses215,00Operatingincome(variablecosting)
30,000Salesrevenue(140,000@$5)10Salesrevenue(160,000@$5)800,000Variableexpenses:
Openinginventory(30,000@$3)90,000
+costofgoodsmanufactured(140,000@$3)420,000
-endinginventory(10,000@$3)
30,000
costofgoodssold(160,000@$3)480,000
variablesellingexpense(5%ofsales)
40,000Totalvariableexpenses520,000ContributionMargin280,000Fixedexpenses:
fixedfactoryoverhead
150,000
fixedsellingandadministrativeexpenses
65,000
totalfixedexpenses215,00Operatingincome(variablecosting)
65,000Salesrevenue(160,000@$5)11AbsorptioncostingFixedfactoryoverheadtobeallocatedintotheproductmanufactured.Unitcostofproductincludesallmanufacturingcosts(directmaterial,directlabor,variablefactoryoverhead,andfixedfactoryoverhead)AbsorptioncostingFixedfacto12StandardunitcostexpectedFixedfactoryoverhead$150,000tobeallocatedintotheproductsunderfixedoverheadrate.Fixedoverheadrate
=budgetedFFO/expectedvolumeofproduction
=$150,000/150,000=$1Productionvolumevariance=(actualvolume–expectedvolume)×fixedoverheadrateStandardunitcostexpected13Standardunitcostofproduct
=standardvariablemanufacturingcost+fixedoverheadrate=$3+$1=$4Standardunitcostofproduct14Unitcost20X020X1Directmaterial$1.3Directlabor
1.5Variablefactoryoverhead
0.2Standardvariablemanufacturingcost$3$3Totalfixedfactoryoverhead$150,000$150,000ExpectedProductionunits150,000
150,000Unitfixedfactoryoverhead$11Unitproductcost$4$4Endinginventorycost30,000×410,000×4Unitcost20X020X1Direct15Salesrevenue(140,000@$5)700,000costofgoodssold:Openinginventory0
+costofgoodsmanufactured(170,000@$4)580,000
-endinginventory(30,000@$4)120,000
costofgoodssold(140,000@$4)560,000Grossmargin140,000Production-volumevariance(170,000–150,000)20,000Grossprofitatactual160,000Sellingexpenses65,000Sellingcommissions(5%ofsales)35,000Operatingincome(variablecosting)60,000Salesrevenue(140,000@$5)16Salesrevenue(160,000@5)800,000costofgoodssold:Openinginventory(30,000$4)120,00
+costofgoodsmanufactured(140,000@4)560,000
-endinginventory(10,000@4)40,000
costofgoodssold(160,000@4)640,000Grossmargin160,000Production-volumevariance(140,000–150,000)-10,000Grossprofitatactual150,000Sellingexpenses65,000Sellingcommissions(5%ofsales)40,000Operatingincome(variablecosting)45,000Salesrevenue(160,000@5)817
Variablecosting20X020X1Salesrevenue700,000800,000Variableexpenses455,000520,000Contributionmargin245,000280,000Fixedexpenses215,000215,000Operationincome
30,00065,000Beginninginventory090,000Endinginventory90,00030,000Variablecosting20X020X1Sale18
Absorptioncosting20X020X1Salesrevenue700,000800,000manufacturingcost560,000640,000Grossmargin140,000160,000Productionvariance20,000-10,000Non-manufacturingexpenses100,000105,000Operationincome
60,00045,000Beginninginventory0120,000Endinginventory120,00040,000Absorptioncosting20X020X1S19Selectionofexpectedactivitylevelforcomputingthefixedoverheadrate
Fixedoverheadrate
=budgetedFFO/expectedvolumeofproduction
Thehigherthelevelofactivity,thelowertherateTherearethreewaystodecidethelevelofactivitySelectionofexpectedactivity20Actualcosting
Normalcosting
StandardcostingDirectmaterialsActualcostsActualcostsstandardpriceorrate×standardinputsallowedforactualoutputachievedDirectlaborActualcostsActualcostsFactoryoverheadActualcostsBudgetedrate×actualinputsActualcostingNormalcosting21UnderActualCostingAllocatefixedfactoryoverheadintoproductsUnderActualC22Unitcost20X020X1Directmaterial$1.3Directlabor
1.5Variablefactoryoverhead
0.2Standardvariablemanufacturingcost$3$3Totalfixedfactoryoverhead$150,000$150,000Productionunits170,000
140,000Unitfixedfactoryoverhead$0.8821.071Unitproductcost$3.882$4.071Endinginventorycost30,000×3.88210,000×4.071Unitcost20X020X1Direct23Salesrevenue(140,000@5)700,000costofgoodssold:
Openinginventory0
+costofgoodsmanufactured(170,000@3+150,000)660,000
-endinginventory(30,000@3.882)116,520
costofgoodssold(140,000@3.882)543,480Grossmargin156,520Sellingexpenses65,000Sellingcommissions(5%ofsales)35,000Operatingincome(variablecosting)
56,520Salesrevenue(140,000@5)724Salesrevenue(160,000@5)800,000costofgoodssold:
Openinginventory(30,000@3.882)116,460
+costofgoodsmanufactured(140,000@3+150,000)570,000
-endinginventory(10,000@4.071)40,710
costofgoodssold(140,000@3.882)645,750Grossmargin154,250Sellingexpenses65,000Sellingcommissions(5%ofsales)40,000Operatingincome(variablecosting)
49,250Salesrevenue(160,000@5)825MellonCaseMellon26
MellonCducesasingleproductwiththefollowinginformationavailableAbsorptionandVariableCostingMellonCducesasingl27Unitproductcostisdeterminedasfollows:AbsorptionandVariableCostingSellingandadministrativeexpensesarealwaystreatedasperiodexpensesanddeductedfromrevenue.Unitproductcostisdetermine28AbsorptionCostingIncomeStatementsMellonCo.hadnobeginninginventory,produced25,000unitsandsold20,000unitsthisyearat$30each.AbsorptionCostingIncomeSta29AbsorptionCostingIncomeStatementsMellonCo.hadnobeginninginventory,produced25,000unitsandsold20,000unitsthisyearat$30each.AbsorptionCostingIncomeSta30MellonCo.hadnobeginninginventory,produced25,000unitsandsold20,000unitsthisyearat$30each.AbsorptionCostingIncomeStatementsMellonCo.hadnobeginningin31VariableCostingIncomeStatementsVariableCostingIncomeState32VariableCostingIncomeStatementsWeexcludethefixedmanufacturingoverhead.VariableCostingIncomeStatem33VariableCostingIncomeStatementsVariableCostingIncomeStatem34ComparingAbsorptionand
VariableCostingLet’scomparethemethods.ComparingAbsorptionand
Varia35ComparingAbsorptionand
VariableCostingLet’scomparethemethods.ComparingAbsorptionand
Varia36ComparingAbsorptionand
VariableCostingLet’scomparethemethods.ComparingAbsorptionand
Varia37ReconcilingIncomeUnderAbsorptionandVariableCosting
Wecanreconcilethedifferencebetweenabsorptionandvariablenetincomeasfollows:Fixedmfg.overhead
$150,000
Unitsproduced25,000
=$6.00perunit
=ReconcilingIncomeUnderAbsor38ExtendingtheExampleLet’slookatthesecondyearofoperationsforMellonCompany.ExtendingtheExampleLet’sloo39MellonCo.Year2
Initssecondyearofoperations,MellonCo.startedwithaninventoryof5,000units,produced25,000unitsandsold30,000unitsat$30each.MellonCo.Year2Initssec40MellonCo.Year2Unitproductcostisdeterminedasfollows:TherehasbeennochangeinMellon’scoststructure.MellonCo.Year2Unitproduct41MellonCo.Year2Nowlet’slookatMellon’sincomestatementassumingabsorptioncostingisused.MellonCo.Year2Nowlet’sloo42MellonCo.Year2Unitsinendinginventoryfromthepreviousperiod.MellonCo.Year2Unitsinendi43MellonCo.Year225,000unitsproducedinthecurrentperiod.MellonCo.Year225,000units44MellonCo.Year2Next,we’lllookatMellon’sincomestatementassumingvariablecostingisused.MellonCo.Year2Next,we’lll45MellonCo.Year2MellonCo.Year246MellonCo.Year2Excludesfixedmanufacturingoverhead.MellonCo.Year2Excludesfixe47SummaryInthefirstperiod,production(25,000units)wasgreaterthansales(20,000).Inthesecondperiod,production(25,000units)waslessthansales(30,000).SummaryInthefirstperiod,pr48SummaryForthetwo-yearperiod,totalabsorptionincomeandtotalvariableincomearethesame.SummaryForthetwo-yearperiod49SummaryLet’sseeifwecangetanoverviewofwhatwehavedone.SummaryLet’sseeifwecanget50SummaryComparisonofAbsorption(AC)andVariableCosting(VC)Thiswasthecaseinthefirstperiodwhenproductionof25,000unitswasgreaterthansalesof20,000units.Inventoryincreasedfromzeroto5,000unitsand$120,000absorptionincomewasgreaterthan$90,000variableincome.SummaryComparisonofAbsorpti51SummaryComparisonofAbsorption(AC)andVariableCosting(VC)Inthesecondperiodsalesof30,000unitsweregreaterthanproductionof25,000.SummaryComparisonofAbsorpti52SummaryComparisonofAbsorption(AC)andVariableCosting(VC)Inventorydecreasedfrom5,000unitstozero,and$230,000absorptionincomewaslessthan$260,000variableincome.SummaryComparisonofAbsorpti53SummaryComparisonofAbsorption(AC)andVariableCosting(VC)Forthetwo-yearperiod,unitsproducedequalsunitssold,sototalabsorptionincomeequalstotalvariableincome.SummaryComparisonofAbsorpti54Cost-Volume-ProfitAnalysisCVPincludesallfixedcoststocomputebreakeven.VariablecostingandCVPareconsistentasbothtreatfixedcostsasalumpsum.Absorptioncostingdefersfixedcostsintoinventory.AbsorptioncostingisinconsistentwithCVPbecauseabsorptioncostingtreatsfixedcostsonaperunitbasis.Cost-Volume-ProfitAnalysisCVP55AdvantagesManagementfindsiteasytounderstand.ConsistentwithCVPanalysis.Emphasizescontributionin
short-runpricingdecisions.Profitforperiodnotaffectedbychangesinfixedmfg.overhead.Impactoffixedcostsonprofitsemphasized.EvaluationofVariableCostingAdvantagesManagementfindsit56AdvantagesConsistentwithlong-run
pricingdecisionsthatmust
coverfullcost.Externalreporting
andincometaxlaw
requireabsorptioncosting.EvaluationofAbsorptionCostingFixedmanufacturingoverheadis
treatedthesameastheotherproduct
costs,directmaterialanddirectlabor.AdvantagesConsistentwithlong57ImpactofJITInventoryMethodsInaJITinventorysystem...Productiontendstoequalsales...So,thedifferencebetweenvariableandabsorptionincometendstodisappear.ImpactofJITInventoryMethod58演讲完毕，谢谢观看！演讲完毕，谢谢观看！59OverheadApplication:VariableandAbsorptionCosting变动成本法与吸收成本法OverheadApplicat60AbsorptionCosting吸收成本法Asystemofaccountingforcostsinwhichbothfixedandvariableproductioncostsareconsideredproductcosts.FixedCostsVariableCostsProductAbsorptionCosting吸收成本法Asys61VariableCosting变动成本法Asystemofcostaccountingthatonlyassignsthevariablecostofproductiontoproducts.FixedCostsVariableCostsProductVariableCosting变动成本法Asyste62AbsorptionandVariableCostingAbsorptionandVariableCostin63AbsorptionandVariableCostingThedifferencebetweenabsorptionandvariable
costingisthetreatmentoffixedmanufacturingoverhead.AbsorptionandVariableCostin64Let’sputsomenumberstoanexampleandseewhatwecanlearnaboutthedifferencebetweenabsorptionandvariablecosting.AbsorptionandVariableCostingLet’sputsomenumberstoane65GreenbergCase
see:P581GreenbergCase
see:P58166VariablecostingFixedfactoryoverheadnottobeallocatedtotheproductsmanufactured.Unitproductcostonlyincludesvariablemanufacturingcosts(directmaterials,directlabor,variablefactoryoverhead)VariablecostingFixedfactory67Unitproductcost20X020X1Directmaterial$1.31.3Directlabor
1.51.5Variablefactoryoverhead
0.20.2Standardvariablemanufacturingcost$3$3Unitproductcost$3$3Endinginventorycost30,000×310,000×3Unitproductcost20X068Salesrevenue(140,000@$5)700,000Variableexpenses:
Openinginventory0
+costofgoodsmanufactured(170,000@$3)510,000
-endinginventory(30,000@$3)
90,000
costofgoodssold(140,000@$3)420,000
variablesellingexpense(5%ofsales)
35,000Totalvariableexpenses455,000ContributionMargin245,000Fixedexpenses:
fixedfactoryoverhead
150,000
fixedsellingandadministrativeexpenses
65,000
totalfixedexpenses215,00Operatingincome(variablecosting)
30,000Salesrevenue(140,000@$5)69Salesrevenue(160,000@$5)800,000Variableexpenses:
Openinginventory(30,000@$3)90,000
+costofgoodsmanufactured(140,000@$3)420,000
-endinginventory(10,000@$3)
30,000
costofgoodssold(160,000@$3)480,000
variablesellingexpense(5%ofsales)
40,000Totalvariableexpenses520,000ContributionMargin280,000Fixedexpenses:
fixedfactoryoverhead
150,000
fixedsellingandadministrativeexpenses
65,000
totalfixedexpenses215,00Operatingincome(variablecosting)
65,000Salesrevenue(160,000@$5)70AbsorptioncostingFixedfactoryoverheadtobeallocatedintotheproductmanufactured.Unitcostofproductincludesallmanufacturingcosts(directmaterial,directlabor,variablefactoryoverhead,andfixedfactoryoverhead)AbsorptioncostingFixedfacto71StandardunitcostexpectedFixedfactoryoverhead$150,000tobeallocatedintotheproductsunderfixedoverheadrate.Fixedoverheadrate
=budgetedFFO/expectedvolumeofproduction
=$150,000/150,000=$1Productionvolumevariance=(actualvolume–expectedvolume)×fixedoverheadrateStandardunitcostexpected72Standardunitcostofproduct
=standardvariablemanufacturingcost+fixedoverheadrate=$3+$1=$4Standardunitcostofproduct73Unitcost20X020X1Directmaterial$1.3Directlabor
1.5Variablefactoryoverhead
0.2Standardvariablemanufacturingcost$3$3Totalfixedfactoryoverhead$150,000$150,000ExpectedProductionunits150,000
150,000Unitfixedfactoryoverhead$11Unitproductcost$4$4Endinginventorycost30,000×410,000×4Unitcost20X020X1Direct74Salesrevenue(140,000@$5)700,000costofgoodssold:Openinginventory0
+costofgoodsmanufactured(170,000@$4)580,000
-endinginventory(30,000@$4)120,000
costofgoodssold(140,000@$4)560,000Grossmargin140,000Production-volumevariance(170,000–150,000)20,000Grossprofitatactual160,000Sellingexpenses65,000Sellingcommissions(5%ofsales)35,000Operatingincome(variablecosting)60,000Salesrevenue(140,000@$5)75Salesrevenue(160,000@5)800,000costofgoodssold:Openinginventory(30,000$4)120,00
+costofgoodsmanufactured(140,000@4)560,000
-endinginventory(10,000@4)40,000
costofgoodssold(160,000@4)640,000Grossmargin160,000Production-volumevariance(140,000–150,000)-10,000Grossprofitatactual150,000Sellingexpenses65,000Sellingcommissions(5%ofsales)40,000Operatingincome(variablecosting)45,000Salesrevenue(160,000@5)876
Variablecosting20X020X1Salesrevenue700,000800,000Variableexpenses455,000520,000Contributionmargin245,000280,000Fixedexpenses215,000215,000Operationincome
30,00065,000Beginninginventory090,000Endinginventory90,00030,000Variablecosting20X020X1Sale77
Absorptioncosting20X020X1Salesrevenue700,000800,000manufacturingcost560,000640,000Grossmargin140,000160,000Productionvariance20,000-10,000Non-manufacturingexpenses100,000105,000Operationincome
60,00045,000Beginninginventory0120,000Endinginventory120,00040,000Absorptioncosting20X020X1S78Selectionofexpectedactivitylevelforcomputingthefixedoverheadrate
Fixedoverheadrate
=budgetedFFO/expectedvolumeofproduction
Thehigherthelevelofactivity,thelowertherateTherearethreewaystodecidethelevelofactivitySelectionofexpectedactivity79Actualcosting
Normalcosting
StandardcostingDirectmaterialsActualcostsActualcostsstandardpriceorrate×standardinputsallowedforactualoutputachievedDirectlaborActualcostsActualcostsFactoryoverheadActualcostsBudgetedrate×actualinputsActualcostingNormalcosting80UnderActualCostingAllocatefixedfactoryoverheadintoproductsUnderActualC81Unitcost20X020X1Directmaterial$1.3Directlabor
1.5Variablefactoryoverhead
0.2Standardvariablemanufacturingcost$3$3Totalfixedfactoryoverhead$150,000$150,000Productionunits170,000
140,000Unitfixedfactoryoverhead$0.8821.071Unitproductcost$3.882$4.071Endinginventorycost30,000×3.88210,000×4.071Unitcost20X020X1Direct82Salesrevenue(140,000@5)700,000costofgoodssold:
Openinginventory0
+costofgoodsmanufactured(170,000@3+150,000)660,000
-endinginventory(30,000@3.882)116,520
costofgoodssold(140,000@3.882)543,480Grossmargin156,520Sellingexpenses65,000Sellingcommissions(5%ofsales)35,000Operatingincome(variablecosting)
56,520Salesrevenue(140,000@5)783Salesrevenue(160,000@5)800,000costofgoodssold:
Openinginventory(30,000@3.882)116,460
+costofgoodsmanufactured(140,000@3+150,000)570,000
-endinginventory(10,000@4.071)40,710
costofgoodssold(140,000@3.882)645,750Grossmargin154,250Sellingexpenses65,000Sellingcommissions(5%ofsales)40,000Operatingincome(variablecosting)
49,250Salesrevenue(160,000@5)884MellonCaseMellon85
MellonCducesasingleproductwiththefollowinginformationavailableAbsorptionandVariableCostingMellonCducesasingl86Unitproductcostisdeterminedasfollows:AbsorptionandVariableCostingSellingandadministrativeexpensesarealwaystreatedasperiodexpensesanddeductedfromrevenue.Unitproductcostisdetermine87AbsorptionCostingIncomeStatementsMellonCo.hadnobeginninginventory,produced25,000unitsandsold20,000unitsthisyearat$30each.AbsorptionCostingIncomeSta88AbsorptionCostingIncomeStatementsMellonCo.hadnobeginninginventory,produced25,000unitsandsold20,000unitsthisyearat$30each.AbsorptionCostingIncomeSta89MellonCo.hadnobeginninginventory,produced25,000unitsandsold20,000unitsthisyearat$30each.AbsorptionCostingIncomeStatementsMellonCo.hadnobeginningin90VariableCostingIncomeStatementsVariableCostingIncomeState91VariableCostingIncomeStatementsWeexcludethefixedmanufacturingoverhead.VariableCostingIncomeStatem92VariableCostingIncomeStatementsVariableCostingIncomeStatem93ComparingAbsorptionand
VariableCostingLet’scomparethemethods.ComparingAbsorptionand
Varia94ComparingAbsorptionand
VariableCostingLet’scomparethemethods.ComparingAbsorptionand
Varia95ComparingAbsorptionand
VariableCostingLet’scomparethemethods.ComparingAbsorptionand
Varia96ReconcilingIncomeUnderAbsorptionandVariableCosting
Wecanreconcilethedifferencebetweenabsorptionandvariablenetincomeasfollows:Fixedmfg.overhead
$150,000
Unitsproduced25,000
=$6.00perunit
=ReconcilingIncomeUnderAbsor97ExtendingtheExampleLet’slookatthesecondyearofoperationsforMellonCompany.ExtendingtheExampleLet’sloo98MellonCo.Year2
Initssecondyearofoperations,MellonCo.startedwithaninventoryof5,000units,produced25,000unitsandsold30,000unitsat$30each.MellonCo.Year2Initssec99MellonCo.Year2Unitproductcostisdeterminedasfollows:TherehasbeennochangeinMellon’scoststructure.MellonCo.Year2Unitproduct100MellonCo.Year2Nowlet’slookatMellon’sincomestatementassumingabsorptioncostingisused.MellonCo.Year2Nowlet’sloo101MellonCo.Year2Unitsinendinginventoryfromthepreviousperiod.MellonCo.Year2Unitsinendi102MellonCo.Year225,000unitsproducedinthecurrentperiod.MellonCo.Year225,000units103MellonCo.Year2Next,we’lllookatMellon’sincomestatementassumingvariablecostingisused.MellonCo.Year2Next,we’lll104MellonCo.Year2MellonCo.Year2105MellonCo.Year2Excludesfixedmanufacturingoverhead.MellonCo.Year2Excludesfixe106SummaryInthefirstperiod,
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