在会计中,marginal costing 和absorption costing的区别是什么?1.Using the example of a manufacturing firm,identify the essential different between marginal and absorption costing,particularly with regard to the valuation of stock.2.Discuss th
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在会计中,marginal costing 和absorption costing的区别是什么?1.Using the example of a manufacturing firm,identify the essential different between marginal and absorption costing,particularly with regard to the valuation of stock.2.Discuss th
在会计中,marginal costing 和absorption costing的区别是什么?
1.Using the example of a manufacturing firm,identify the essential different between marginal and absorption costing,particularly with regard to the valuation of stock.
2.Discuss the view that absorption costing is more relevant to product pricing than is marginal costing.
在会计中,marginal costing 和absorption costing的区别是什么?1.Using the example of a manufacturing firm,identify the essential different between marginal and absorption costing,particularly with regard to the valuation of stock.2.Discuss th
marginal costing指的是边际成本
absorption costing指的是全部成本,也就是完全成本
1.在制造业中,边际成本=变动成本,而所有的固定费用作为期间费用在当期摊销掉
而完全成本=变动成本+固定成本
考虑到存货的价值时,最好采用边际成本,否则在存货中就加上了一部分固定费用（折旧、摊销等）,这样将一部分的费用延续到下期,而虚增了资产和当期利润.
2.产品定价与完全成本法更加相关,因为完全成本包含了所有的成本,而定价是应当弥补所有生产成本的.