ACCA F5知识点：Marginal cost and Absorption cost
gentlemen
今天给大家说一下ACCA F5科目中关于marginal cost和absorption cost，其实这个知识点我们在F2的时候就已经学习到了，今天再给大家来整理一下。
Marginal cost means the cost of one unit of a product which could be avoided if that unit were not produced. 这里还有一个contribution的知识点，contribution means the difference between sales value and the variable cost of sales. 对于marginal cost，这里有两个原则，一个是a principle whereby production costs only are charged to cost units and the fixed costs attributable to the relevant period are written off in full against the contribution for the period; 第二个是inventory is valued at variable cost of production.
对于marginal cost，有一个计算顺序：
Cost card
Sales X
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Variable cost (X)
Contribution X
Fixed cost (X)
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更好的英语培训Profit X
关于absorption cost的原则，when u absorption costing technique, we look at the production costs only. i.e. direct material, direct labor, variable production overheads and fixed production overheads. The cost card can be summarized as below:
Direct materials per unit X
Direct labor per unit X
Production overhead per unit Xterry fator
joungFull production cost per unit X
It is easy to estimate direct materials per unit and direct labor per unit. However, it is mucbritish airways
h more difficult to estimate the production overhead per unit becau production overheads an indirect cost, which by its nature, we do not know how much it contained in each unit. Therefore, we need a method to estimate the production overheads to each unit. All production overheads must be absorbed into units of production, using a suitable basis.故障检测
好，关于marginal cost和absorption cost就和大家先说到这。
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