absorption costing

简明释义

归纳成本法

英英释义

例句

1.The financial report used absorption costing to reflect the total cost of goods sold accurately.

财务报告使用吸收成本法准确反映了销售商品的总成本。

2.The manager decided to use absorption costing to allocate fixed manufacturing costs to each unit produced.

经理决定使用吸收成本法将固定制造成本分配到每个生产单位。

3.In contrast to variable costing, absorption costing includes all manufacturing costs in product costs.

与变动成本法相比，吸收成本法将所有制造成本包含在产品成本中。

4.By applying absorption costing, the company was able to better understand its overall profitability.

通过应用吸收成本法，公司能够更好地理解其整体盈利能力。

5.Using absorption costing, the company was able to identify underperforming products.

通过使用吸收成本法，公司能够识别出表现不佳的产品。

作文

In the world of accounting and finance, understanding various costing methods is crucial for effective business management. One such method is absorption costing, which is also known as full costing. This approach takes into account all manufacturing costs, both fixed and variable, when calculating the total cost of a product. By incorporating both types of costs, absorption costing provides a comprehensive view of how much it truly costs to produce an item. The importance of absorption costing lies in its ability to give managers a clearer picture of product profitability. Unlike variable costing, which only considers variable costs—such as raw materials and direct labor—absorption costing includes fixed manufacturing overheads like rent and utilities. This means that every unit produced absorbs a portion of these fixed costs, which can significantly affect pricing strategies and profit margins.For example, imagine a company that manufactures bicycles. Under absorption costing, if the company incurs $100,000 in fixed costs and produces 10,000 bicycles, each bicycle would absorb $10 of fixed costs, in addition to its variable costs. This method allows the company to understand the total cost per unit and helps in setting appropriate selling prices.Furthermore, absorption costing is particularly beneficial when it comes to inventory valuation. When an organization uses this method, the value of unsold inventory on the balance sheet reflects not only the variable costs but also a portion of the fixed costs incurred during production. This can lead to higher asset values on the financial statements, which may be favorable for attracting investors or securing loans.However, there are also drawbacks to absorption costing. One significant concern is that it can lead to distorted profit figures, especially in periods of fluctuating production levels. For instance, if a company produces more units than it sells, some of the fixed costs will be allocated to unsold inventory. This can inflate profits in the short term, creating a misleading picture of financial health. Conversely, if production decreases, the fixed costs per unit increase, potentially leading to reported losses even if sales remain steady.Moreover, absorption costing can complicate decision-making processes, particularly when it comes to pricing and budgeting. Managers might find themselves focusing too much on fixed costs allocation rather than on the actual demand for their products. This could result in overproduction or underproduction, which can ultimately affect cash flow and operational efficiency.In conclusion, while absorption costing offers valuable insights into product costing and profitability, it is essential for businesses to apply this method judiciously. Understanding its implications on financial reporting and decision-making is crucial for managers. To maximize the benefits of absorption costing, companies should consider it alongside other costing methods and continuously evaluate their production strategies. By doing so, they can ensure that they have a solid grasp of their costs and can make informed decisions that drive their business forward.

在会计和财务的世界中，理解各种成本核算方法对于有效的商业管理至关重要。其中一种方法是吸收成本法，也称为完全成本法。这种方法在计算产品的总成本时考虑了所有的制造成本，包括固定成本和变动成本。通过结合这两种类型的成本，吸收成本法提供了对生产某一项目真实成本的全面了解。吸收成本法的重要性在于它能够为管理者提供更清晰的产品盈利能力视图。与仅考虑变动成本（如原材料和直接人工）的变动成本法不同，吸收成本法还包括固定制造间接费用，如租金和水电费。这意味着每个生产的单位都吸收了一部分这些固定成本，这可能显著影响定价策略和利润率。例如，想象一家制造自行车的公司。在吸收成本法下，如果该公司产生了100,000美元的固定成本并生产了10,000辆自行车，那么每辆自行车将吸收10美元的固定成本，此外还有其变动成本。这种方法使公司能够理解每单位的总成本，并帮助设定适当的销售价格。此外，吸收成本法在库存估值方面尤其有利。当组织使用这种方法时，未售出库存的资产负债表价值不仅反映了变动成本，还包含了在生产过程中发生的固定成本的一部分。这可能导致财务报表上的资产价值上升，这对吸引投资者或获得贷款可能是有利的。然而，吸收成本法也存在一些缺点。其中一个主要问题是，它可能导致利润数字失真，尤其是在生产水平波动的时期。例如，如果一家公司生产的单位数量超过销售数量，则一些固定成本将分配给未售出的库存。这可能在短期内抬高利润，造成财务健康状况的误导性印象。相反，如果生产减少，每单位的固定成本增加，即使销售保持稳定，也可能导致报告亏损。此外，吸收成本法可能会使决策过程复杂化，特别是在定价和预算方面。管理者可能会过于关注固定成本的分配，而不是实际需求。这可能导致过度生产或生产不足，从而最终影响现金流和运营效率。总之，虽然吸收成本法提供了有关产品成本和盈利能力的宝贵见解，但企业必须谨慎应用这种方法。理解其对财务报告和决策的影响对管理者至关重要。为了最大限度地发挥吸收成本法的好处，公司应将其与其他成本核算方法结合考虑，并持续评估其生产策略。通过这样做，他们可以确保充分掌握成本，并做出推动业务发展的明智决策。