ps代写:可变成本法和吸收成本法

ps代写:可变成本法和吸收成本法

在上面的例子中突出的另一个重要方面是,如果公司的销售低于生产,那么在吸收成本的情况下可以实现更高的利润。在生产等于销售的情况下,无论是吸收成本还是可变成本,盈利能力都是相同的。因此,Maria Crane的建议肯定能在财务报表中体现出较高的利润

如果采用吸收成本法,则作为间接费用的一部分发生的成本分为两部分,一部分用于流动资产的开发,即资产负债表上的存货,而另一部分在损益表中作为费用突出显示。这就是在财务报表中应从外部核算间接费用的方法。

另一个突出的方面是内部报告。正如上文所强调的,如果采用吸收成本法,则一旦实现销售,则将成本视为费用,将其视为库存。因此,如果实现低销售,与制造间接费用相关的大部分成本将作为库存消化。因此,虽然盈利能力会提高,但库存会大量积压。换句话说,在吸收成本法下,管理者可以通过建立库存、生产更多的产品来实现不良的激励,因为库存吸收了固定的制造成本,从而导致经营收入的增加。因此,Maria Cane建议采用吸收成本法,这种方法适用于外部报告,也适用于内部报告,这可能不是正确的决定(Watts and Zimmerman, 1986)。

ps代写:可变成本法和吸收成本法

为了克服上述与吸收有关的不足,可以采用数种方法进行内部报告的成本计算。首先,可变成本法也可以与吸收成本法一起使用。这是因为可变成本法产生的营业利润与吸收成本法产生的营业利润相同。因此,比较可变成本法和吸收成本法的营业利润,重点是由于未售出的单位或不需要的库存累积而操纵营业利润。

除上述外,管理当局可采取若干步骤,以减少吸收成本法的不良影响。其中一些如下:

重点做好库存计划,减少管理积压库存的自由。

持有费用的组成部分可以包括在内部会计制度中,这将作为产生过多存货的抑制因素。

这些方面导致基于内部报告的吸收成本法的更好的业绩评价。

ps代写:可变成本法和吸收成本法

Another important aspect which has been highlighted in the above example is that higher profits can be realized in case of absorption costing provided the sales of the company is lower than production. In case the production is equal to sales, the profitability will be same from both absorption and variable costing. Thus, the suggestion by Maria Crane can certainly lead to high profits to be shown in the financial statements

In case of absorption costing the cost incurred as part of overhead is divided in two parts, one of which goes into development of current assets i.e. inventory on the balance sheet, while the other component is highlighted in the income statement as expense. This is the way in which overhead cost should be accounted externally in the financial statements.

Another aspect that has been highlighted is that of internal reporting. As highlighted in the above discussion, in case of absorption costing the cost is considered as expense once sales are realized else, it is considered as inventory. Thus, if low sales is realized, most of the costs related to manufacturing overhead will be absorbed as inventory. As a result of this, although the profitability will increase, there will be huge pile up of inventory. In other words, undesirable incentives can be achieved by the managers under absorption costing with respect to build up of inventory, production of more units as inventory absorbs the fixed manufacturing cost and result in increase of operating income. Therefore, the suggestion of Maria Cane to use absorption costing, which is suitable for external reporting for internal reporting as well may not be correct decision (Watts and Zimmerman, 1986).

ps代写:可变成本法和吸收成本法

To overcome the above deficiency related to absorption, costing for internal reporting several methods may be employed. Firstly, variable costing method may also be used along with the absorption costing method. This is because same amount of operating profit is generated by variable costing as generated by use of absorption costing. Thus, comparison of operating profits from variable costing and absorption costing highlight the manipulation of operating profits as a result of unsold units or undesirable build-up of inventories.

Apart from the above, several steps may be taken by the management to reduce the undesirable effects of absorption costing. Some of these are as follows:

Focus on proper inventory planning in order to reduce the freedom of management to build up excess inventory.

Carrying Charge component may be included in the internal accounting system that will act as disincentive for creating excess inventory.

Such aspects lead to better performance evaluation based on absorption costing for internal reporting.