overhead和period cost的区别概念
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overhead和periodcost的区别概念overhead和periodcost的区别概念overhead和periodcost的区别概念前面是间接费用,后者是期间成本.间接费用是指内部生产经营
overhead和period cost的区别概念
overhead和period cost的区别概念
overhead和period cost的区别概念
前面是间接费用,后者是期间成本.
间接费用是指内部生产经营单位为组织和管理生产经营活动而发生的共同费用和不能直接计入产品成本的各项费用,如多种产品共同消耗的材料等,这些费用发生后应按一定标准分配计入生产经营成本.在会计上一般将其称为成本项目.生产费用按其计入产品成本的方式的不同,可以分为直接费用和间接费用.
期间费用是指企业本期发生的、不能直接或间接归入营业成本,而是直接计入当期损益的各项费用.包括销售费用、管理费用和财务费用等.
两者从定义上就可以区分.
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overhead
overhead
overhead
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period
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