一、Absorption costing
OAR=Estimated Production Overhead/Estimated Activity Level,都是budget值。Activity level可以是production units,可以是labor hours,也可是machine hours,取决于劳动密集,还是机械生产密集intensive。
二、Marginal costing
适合decision making as it highlights contribution
Fixed cost are treated as period costs
Profit depends on sales and efficiency
Danger that products sold on marginal contribution-fail to cover fixed costs
Doesn't comply with IAS 2,需要调整报表
Necessitates analysis of mixed costs between FC andVC
AC=MC+(Closing Inventory-Opening Inventory)x OAR
The absorption costing requires subjective judgments.预算估计主观判断太多
There is often more than one way to allocate the overheads.制造成本分摊可操纵
三、Activity-based costing

 解题步骤:Cost Pool → Cost Drive →OAR→Absorbed →Full Cost