absorption costing basis

简明释义

全部成本计算基础

英英释义

例句

1.Under an absorption costing basis, variable and fixed costs are both assigned to the product, affecting profitability analysis.

在吸收成本法下，变动成本和固定成本都被分配到产品上，从而影响盈利能力分析。

2.When calculating inventory values, it is crucial to use an absorption costing basis to reflect the true cost of production.

在计算库存价值时，使用吸收成本法至关重要，以反映真实的生产成本。

3.Many businesses prefer an absorption costing basis for internal reporting to provide a comprehensive view of costs.

许多企业更喜欢采用吸收成本法进行内部报告，以提供全面的成本视图。

4.The company prepares its financial statements on an absorption costing basis, which means all manufacturing costs are included in the product cost.

该公司按照吸收成本法编制财务报表，这意味着所有制造成本都包含在产品成本中。

5.Using an absorption costing basis allows the business to allocate fixed manufacturing overhead to each unit produced.

使用吸收成本法可以让企业将固定制造间接费用分配到每个生产单位上。

作文

In the realm of accounting, various methods are employed to determine the costs associated with production and the overall financial health of a business. One such method is known as the absorption costing basis, which plays a crucial role in how companies assess their profitability and manage their resources. Understanding this concept is essential for both managers and stakeholders who wish to make informed decisions based on accurate financial data.The absorption costing basis refers to an accounting method that captures all manufacturing costs associated with producing a product. This includes direct materials, direct labor, and both variable and fixed manufacturing overhead costs. Essentially, it 'absorbs' all these costs into the total cost of the product, which is then used to calculate the cost of goods sold (COGS) when the product is sold. This approach contrasts with variable costing, where only variable costs are considered in product costing.One of the primary advantages of using the absorption costing basis is that it provides a comprehensive view of product costs. By including fixed overheads in the cost of goods sold, businesses can better understand the total expenses associated with their products. This holistic view can help managers price their products more effectively and ensure that they cover all associated costs, leading to improved profitability.However, there are also some challenges associated with the absorption costing basis. For instance, it can lead to misleading profit figures if a company produces more goods than it sells. In such cases, some fixed costs remain in inventory rather than being expensed, potentially inflating profits on the income statement. This phenomenon is often referred to as 'inventory profit,' and it can create confusion for stakeholders who may misinterpret the company's financial performance.Moreover, the absorption costing basis can complicate decision-making processes. For example, when evaluating whether to discontinue a product line, managers must consider not only the contribution margin but also the fixed costs allocated to that product. This complexity can lead to suboptimal decisions if not handled carefully.Despite these challenges, the absorption costing basis remains widely used, especially in industries where fixed costs are significant. It aligns with generally accepted accounting principles (GAAP), making it a standard practice for external financial reporting. Additionally, it can be beneficial for internal management purposes, as it encourages efficiency in production and helps identify areas where cost savings can be achieved.In conclusion, the absorption costing basis is a vital concept in accounting that encompasses all aspects of production costs. While it offers a comprehensive understanding of profitability and cost management, it also presents certain challenges that require careful consideration. By understanding the implications of this costing method, managers and stakeholders can make more informed decisions that ultimately contribute to the success of their business. As the landscape of accounting continues to evolve, staying abreast of such concepts will be essential for effective financial management and strategic planning.

在会计领域，各种方法被用来确定与生产相关的成本以及企业的整体财务健康状况。其中一种方法被称为吸收成本基础，它在公司评估盈利能力和管理资源方面起着至关重要的作用。理解这一概念对于希望基于准确财务数据做出明智决策的管理者和利益相关者来说至关重要。吸收成本基础是指一种会计方法，它捕捉与生产产品相关的所有制造成本。这包括直接材料、直接人工以及可变和固定制造间接费用。实质上，它将所有这些成本“吸收”到产品的总成本中，然后在产品销售时用于计算销售成本（COGS）。这种方法与仅考虑可变成本的变动成本法形成对比。使用吸收成本基础的主要优点之一是它提供了产品成本的全面视图。通过将固定间接费用纳入销售成本，企业可以更好地理解与其产品相关的总开支。这种整体视图可以帮助管理者更有效地定价产品，并确保覆盖所有相关成本，从而提高盈利能力。然而，使用吸收成本基础也存在一些挑战。例如，如果一家公司生产的商品超过销售的商品，这可能导致误导性的利润数字。在这种情况下，一些固定成本保留在库存中而不是被列为费用，这可能会在损益表上抬高利润。这种现象通常被称为“库存利润”，它可能会造成困惑，因为利益相关者可能会误解公司的财务表现。此外，吸收成本基础可能会使决策过程复杂化。例如，在评估是否停产某个产品线时，管理者必须考虑不仅是贡献边际，还要考虑分配给该产品的固定成本。如果处理不当，这种复杂性可能导致次优决策。尽管面临这些挑战，吸收成本基础仍然被广泛使用，尤其是在固定成本显著的行业中。它符合一般公认会计原则（GAAP），使其成为外部财务报告的标准做法。此外，它对内部管理目的也可能有益，因为它鼓励生产效率并帮助识别可以实现成本节约的领域。总之，吸收成本基础是会计中的一个重要概念，涵盖了生产成本的各个方面。虽然它提供了对盈利能力和成本管理的全面理解，但也存在某些挑战，需要仔细考虑。通过理解这一成本法的影响，管理者和利益相关者可以做出更明智的决策，最终有助于企业的成功。随着会计领域的不断发展，掌握此类概念对于有效的财务管理和战略规划将至关重要。