absorption costing

简明释义

全部成本法;

英英释义

例句

1.Using absorption costing can sometimes mask the true profitability of a product line.

使用吸收成本法有时会掩盖产品线的真实盈利能力。

2.The accountant explained that absorption costing can lead to higher inventory values on the balance sheet.

会计解释说，吸收成本法可能导致资产负债表上的库存价值更高。

3.By implementing absorption costing, the management was able to better understand the total cost of production.

通过实施吸收成本法，管理层能够更好地理解生产的总成本。

4.Under absorption costing, both variable and fixed costs are included in the product costs.

在吸收成本法下，产品成本中包含了变动成本和固定成本。

5.The company decided to use absorption costing to allocate fixed manufacturing costs to each unit produced.

公司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。

作文

In the realm of managerial accounting, one of the most significant concepts is absorption costing. This method of costing is crucial for businesses as it incorporates all manufacturing costs into the product's total cost. These costs include both variable costs, such as raw materials and labor, and fixed costs, like rent and utilities. Understanding absorption costing is essential for effective financial planning and decision-making in any organization.To grasp the importance of absorption costing, it is vital to consider how it affects pricing strategies and profitability analysis. When a company uses absorption costing, it ensures that all costs associated with production are accounted for in the pricing of its products. This comprehensive approach helps businesses avoid underpricing their goods, which can lead to losses. For example, if a company only considers variable costs when setting prices, it may fail to cover fixed costs, ultimately jeopardizing its financial health.Another key aspect of absorption costing is its impact on inventory valuation. Under this method, the value of unsold inventory on the balance sheet reflects not only the direct costs of production but also a portion of fixed overhead costs. This means that when products are sold, the cost of goods sold (COGS) will include both variable and fixed costs, providing a more accurate picture of profitability. This is particularly beneficial during periods of fluctuating production levels, as it allows companies to maintain a consistent approach to cost allocation.Moreover, absorption costing plays a critical role in financial reporting. For external reporting purposes, companies are required to use this method according to generally accepted accounting principles (GAAP). This requirement ensures that stakeholders receive a complete view of the company's financial performance. By using absorption costing, businesses can present a more favorable image of their profitability, which can be advantageous for attracting investors and securing financing.However, while absorption costing offers several advantages, it also has its drawbacks. One major criticism is that it can create an incentive for managers to produce more units than necessary. Since fixed costs are spread across all units produced, producing more can lower the cost per unit, potentially leading to overproduction. This situation can result in increased inventory levels and associated carrying costs, which may harm the company's overall financial position.In conclusion, absorption costing is a fundamental concept in managerial accounting that encompasses all manufacturing costs in product pricing and inventory valuation. Its significance extends beyond mere cost calculation; it influences business strategy, financial reporting, and profitability analysis. While it has its challenges, understanding absorption costing is essential for managers and accountants alike. By effectively utilizing this method, organizations can enhance their financial decision-making processes and improve their overall performance in the competitive marketplace.

在管理会计领域，最重要的概念之一是吸收成本法。这种成本计算方法对企业至关重要，因为它将所有制造成本纳入产品的总成本。这些成本包括可变成本，如原材料和劳动力，以及固定成本，如租金和水电费。理解吸收成本法对于任何组织的有效财务规划和决策至关重要。要理解吸收成本法的重要性，必须考虑它如何影响定价策略和盈利能力分析。当公司使用吸收成本法时，它确保生产相关的所有成本都计入其产品的定价中。这种全面的方法帮助企业避免低估商品价格，从而导致损失。例如，如果一家公司在设定价格时只考虑可变成本，它可能无法覆盖固定成本，最终危及其财务健康。吸收成本法的另一个关键方面是其对库存估值的影响。在这种方法下，未售出库存的资产负债表价值不仅反映生产的直接成本，还包括一部分固定间接费用。这意味着当产品被出售时，销售成本（COGS）将包括可变成本和固定成本，从而提供更准确的盈利能力图景。这在生产水平波动的时期尤其有利，因为它允许公司保持一致的成本分配方法。此外，吸收成本法在财务报告中也发挥着关键作用。根据公认会计原则（GAAP），公司在外部报告中被要求使用这种方法。这一要求确保利益相关者能够收到公司财务业绩的完整视图。通过使用吸收成本法，企业可以呈现更有利的盈利形象，这对吸引投资者和获得融资非常有利。然而，尽管吸收成本法提供了多种优势，但它也存在缺点。一个主要的批评是，它可能会给管理者创造出生产超过必要单位的激励。由于固定成本在所有生产单位中分摊，生产更多单位可以降低每单位成本，可能导致过度生产。这种情况可能导致库存水平增加和相关的持有成本，从而损害公司的整体财务状况。总之，吸收成本法是管理会计中的一个基本概念，它将所有制造成本纳入产品定价和库存估值。它的重要性不仅仅局限于成本计算；它影响着商业战略、财务报告和盈利能力分析。尽管面临挑战，理解吸收成本法对于管理者和会计师来说至关重要。通过有效利用这种方法，组织可以增强其财务决策过程，并改善其在竞争市场中的整体表现。