吸收式成本法

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吸收式成本法（Absorption Costing），亦称 全部成本法（Full Costing），是一种用以对存货进行估价以及计算全部生产成本的会计模型：

• 直接原料。 直接原料在制成品中占主要部分，并极易从制成品中追溯出来。
• 直接人工。 是指能够从单位产品中追溯出来的人工成本。 亦称“可触摸人工（touch labor）”。
• 变动及固定制造费用。

吸收式成本法按单位产品来计算计算成本， 据此，只有在产品出售之后，固定制造费用才被纳入成本计算。

吸收式成本法也被指认为全部成本计算法。

固定生产成本应该被包括在库存里吗？

吸收式成本法的提倡者对此持肯定态度，他们认为所需的各项生产成本都是为了该产品的生产制造， 只不过，固定生产成本的经济效益体现在“未来”罢了。

变动成本法的支持者则认为，固定生产成本作为一项资产，必须符合未来费用规避原则（Future Cost Avoidance Criterion）， 好比预付的保险费用。 然而，固定生产成本并不符合这一原则，因为生产线每次运转的时候，它们都被卷了进来。 所以，它们应该被视作可变费用，纳入每一具体时期的库存计算。

吸收式成本法在实际操作过程中还有可能导致这样一个风险，就是生产经理不顾实际销售水平，一味提高产量。 为了获取红利和奖金，高额的生产利润就在报表上反映了出来，而实际生产成本则被顺延到了下一年。

运用吸收式成本法计算利润的后果

如果期初存货与期末存货水平不一致的话，这个差距对利润计算影响很大：

• 如果期初存货与期末存货量相等， 吸收式成本法与变动成本法计算出的利润值相等；
• 如果期末存货量下降， 变动成本法计算出的利润值要高于吸收式成本法利润值；
• 如果期末存货量上升， 吸收式成本法计算出的利润值要高于变动成本法利润值。

论坛 吸收式成本法论坛。 开始一个新的论坛主题 分享您的知识或提出问题   🔥 新 变动成本法VS全部成本法 在变动成本法下：贡献毛利与销售量成正比；利润也会随着额外的贡献毛利而增加；变动成本法能让企业准确地了解销售量的变化对现金流量和利润的�... 3   Normal Production Levels Under FAS 151 FAS 151 says judgment needs to be used to determine inventory costs under absorption costing. Could you please tell me how would you determine "normal production levels"? Thanks.... 15   4条评论 Fixed Overhead in Full Costing What does "fixed overhead is a product cost until the products are sold" mean?... 15   2条评论 Marketing Overheads in Absorption costing? Are marketing overheads also direct labour cost? Meaning: should I include them in doing the calculation?... 13   1条评论 Difference Absorption Costing versus Full Costing? Aren't Absorption costing and Full costing different?... 8   1条评论 Absorption Cost Frequency How often (what frequency) should we calculate absorption cost?... 7   Assessing Cost Absorption of Underperforming Business Units Please share any absorption cost models you have to assist with assessing cost absorption in cases where underperforming business units may need to be disposed of. thank you.... 3

最佳实践 关于吸收式成本法的最高评价的讨论主题。在这里你会找到最有价值的思路和切实可行的建议。 Absorption of Fixed Costs How does production affect the absorption of fixed costs?... 17   1条评论 Absorption Costing Converts Fixed Production Overheads into Product Cost Absorption Costing is a tool which converts fixed production overheads, which are period based expenses, into product cost on a per unit basis. As a result of which one is able to determine the produc... 14   4条评论

专家提示 关于Absorption Costing（英语）的高级见解。在这里，您将找到专家的专业建议。 Weaknesses of Absorption Cost Budgeting, Controlling One of the main weaknesses of the absorption costing method is that costs are allocated to cost units irrespective of th...

信息来源 有关吸收式成本法的各种信息来源。在这里，您将找到Powerpoint，视频，新闻等可用于您自己的讲座和讲习班。 Overhead Costs and Absorption Costing Absorption Costing, Overhead, Indirect materials, Indirect labour, Indirect expenses, Allocation, Apportionment, Absorpt This presentation focuses on absorption costing and overheads, and includes the following sections: 1. Overheads 2. In... Absorption versus Marginal Costing Accounting, Controlling, Budgeting Presentation that compares Absorption Costing with Marginal Costing, thereby explaining the concept of both methods in d... Absorption versus Variable Costing Accounting Controlling, Bugeting Presentation comparing Absorption Costing with Varibale Costing. In the presentation the comparison is made on the follo... Hybrid Costing Managerial accounting Paper by Tim M. Lowder introduces the historical development of concepts and techniques in managerial accounting that ha...

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比较： Variable Costing[变动成本法]  |  Activity Based Costing[作业成本法]

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