ACCA考试F2吸收成本法和边际成本法的区别主要从利润计算方法、标准成本法中的差异两个方面看,具体内容如下:

ACCA考试F2吸收成本法和边际成本法的区别是什么

利润计算方法

  ①COS:按销量计算,卖掉多少减多少。

  吸收成本法下计入产品成本的只有total production cost(fixed production overhead&variable production overhead),当期销售出去的存货成本结转到利润表,即total production cost of sales;

  边际成本法下计入产品成本的只有total variable cost(variable production overhead&variable non-production overhead),当期销售出去的存货成本结转到利润表,即total variable cost of sales。

  ②Under/over absorption:吸收成本法特有的,边际成本法不存在OAR和Under/over absorption。

  涉及的计算公式:

  Under/over absorption=Actual overhead-Absorbed overhead

  Absorbed overhead=OAR*Actual activity level

  OAR=Budget production overhead/Budget activity level

  ③Sales-COS:

  吸收成本法下的主营业务收入-主营业务成本叫做Gross profit毛利润;

  边际成本法下的主营业务收入-主营业务成本叫做Contribution贡献。

  ④Period cost:当期发生多少减多少。

  吸收成本法下包含total non-production cost;

  边际成本法下包含total fixed cost

  ⑤Valuation of closing inventory:Absorption costing>Marginal costing。

  吸收成本法存货计价:Direct material+Direct labour+Variable production overhead+Fixedproduction overhead;

  边际成本法存货计价:Direct material+Direct labour+Variable production overhead;

标准成本法中的差异

  ①Cost variance---fixed production overhead variance

  Absorption costing:

  A.fixed production overhead total variance=under/over absorbed overhead

  B.fixed production overhead expenditure variance=budgeted overhead-actual overhead

  C.fixed production overhead volume variance=budgeted units*OAR-actual units*OAR

  D.fixed production overhead volume efficiency variance=(budgeted hours at actual output-actual hours)*standard production overhead per hour

  E.fixed production overhead variance=(budgeted hours-actual hours)*standard production overhead per hour

  Marginal costing:(因为MC法下不存在OAR,所以对于fixed production overhead variance只有expenditure variance)

  fixed production overhead expenditure variance=budgeted overhead-actual overhead

  ②Sales variance---sales volume variance

  Absorption costing:sales volume profit variance=(budgeted units-actual units)*standardprofit per units

  Marginal costing:sales volume profit variance=(budgeted units-actual units)*standardcontribution per units

  ③Operating statement

两者的联系

  利润差公式:MC+OAR*(closing inventory-opening inventory)=AC

  注:1.此公式的利润指两种成本核算方法下的净利润,不是contribution和gross profit的比较;

  2.Closing inventory-Opening inventory=Production units-Sales units

  3.此公式可以用于求OAR=(AC-MC)/(closing inventory-opening inventory)