《Management Accounting》Chapter 3变动成本法.pptVIP

15 -* Variable Costing 变动成本法 CHAPTER3 1. Discuss the differences between variable and absorption costing. 2. Explain how variable costing is useful in evaluating the performance of a manager. 3. Prepare a segmented income statement based on a variable-costing approach, and demonstrate how to use this format with activity-based costing to assess customer profitability. Objectives 4. Show how variable costing can be used in planning and control. Objectives Direct materials Direct labor Variable overhead 一、Variable costing assigns only variable manufacturing costs to the product. Absorption costing“吸收成本法” (又称完全成本法) assigns all manufacturing costs to the product; this adds fixed overhead to the formula. Direct materials Direct labor Variable overhead Fixed overhead Units in beginning inventory(BI期初存货) --- Units produced 生产 10,000 Units sold 已售($300 each) 8,000 Normal(正常) volume 10,000 Ex.1 Inventory Valuation存货定价 Variable cost per unit: Direct materials $ 50 Direct labor 100 Variable overhead 50 Variable selling and administrative 10 Fixed costs: Fixed overhead $250,000 Fixed selling and administrative 100,000 Direct materials $ 50 $ 50 Direct labor 100 100 Variable overhead 50 50 Fixed overhead 25 Unit Cost Variable Absorption costing costing $250,000 10,000 Direct materials $ 50 $ 50 Direct labor 100 100 Variable overhead 50 50 Fixed overhead 25 Total $200 $225 Unit Cost Variable Absorption costing costing Variable-Costing Income Statement 变动成本法下的损益 Sales $2,400,000 Less variable expenses: Variable cost of goods sold $1,600,000 Variable selling and admin. 80,000 1,680,000 Contribution margin $ 720,000 Less fixed expenses: Fixed overhead $ 250,000 Fixed selling and admin. 150,000 350,000 Net income $ 370,000 Absorption-Costing Income Statement 吸收成本法下的损益 Sales $2,400,000 Less: Cost of goods sold销货成本 1,800,000 Gross margin $ 600,000 Less: Selling and adm