Absorption costing: The costs are split based on function – production or non-production , Inventory is valued at the full production cost (fixed and variable production costs) , Fixed costs are split between production and non-production costs , Non-production overheads are deducted after gross profit, Adheres to IAS 2 Inventory and can therefore be used for the financial accounts of the business, Marginal costing: The cost of a product is the total variable production costs., In this costing fixed overheads are treated as period costs and are charged in full against the profit for the period. , This costing assigns fixed production overheads to the inventory , Variable non-production overheads are excluded from the valuation of inventory but are deducted before contribution , It does not adhere to IAS 2 Inventory so is mainly used internally for decision making processes ,
0%
Absorption costing vs Marginal costing - AAT- Management Accounting
共享
共享
共享
由
Sgarcia
KS5
Business
显示全部
编辑内容
嵌入
更多
排行榜
显示更多
显示更少
此排行榜当前是私人享有。单击
,共享
使其公开。
资源所有者已禁用此排行榜。
此排行榜被禁用,因为您的选择与资源所有者不同。
还原选项
按组分配
是一个开放式模板。它不会为排行榜生成分数。
需要登录
视觉风格
字体
需要登录
选项
切换模板
显示所有
播放活动时将显示更多格式。
恢复自动保存:
?