在F2的學習中,absorption of overhead and fixed overhead volume variance 是一個難點。在這篇文章中,小編將這個知識點剖析給你,希望同學們都可以克服這個這座大山,順利通過F2的考試,在備考ACCA的道路上越走越遠。
案例背景:
Consider a company with budgeted fixed production overheads of $10,000 for the coming year. If budget output for the year was 1,000 units, the company could use a fixed production overhead absorption rate ( FOAR ) of :
= (budget fixed production overhead)/(budget units)=$10 per units
下面,基于上述的案例背景,小編將通過函數(shù)圖的形式為講述under/over absorption 的本質(zhì)。
圖一所表示的實際情況是:根據(jù)absorption costing的方法,actual overhead is absorbed correctly.
上述情況成立的條件是:
1.Actual activity = budgeted activity
2.Actual overheads = budgets overheads
同時,也就是說,以上任何一個條件不滿足時,under or over absorption 就會出產(chǎn)生。即:在absorption costing方法下,actual overhead 與 absorbed overhead based on FOAR 是不一樣的。
下面,我們將討論上述條件不滿足會出現(xiàn)的各種情況:
情景一: Actual activity is greater than budget activity and actual overhead expenditure is as budgeted.
假設: Actual output for the year was 1,200 units, and actual fixed production overhead is the same as budgeted ($10,000)
可以通過下圖二表示出來,即:
根據(jù)圖二,我們可以知道:
假設:actual overhead 與 budgeted overhead相同時,當actual activity 大于 budget activity 時, absorbed overhead 大于 actual overhead. (Over absorption)同理,當actual activity 小于 budget activity 時,absorbed overhead小于 actual overhead. (Under absorption)
情景二:Actual activity is greater than budgeted activity (leading to over absorption). At the same time actual overhead is lower than budgeted overhead (also leading to over absorption).
假設:Actual fixed production overheads was $7,000 for the year. And actual output for the year was 1,200 units.
上述的內(nèi)容可以通過下面的圖表現(xiàn)出來:
通過上圖,我們可以知道:
The over absorption ( the difference between absorbed and actual )由兩部分構成:
Absorbed overhead 與 budgeted overhead 之間的差額(caused by activity difference)
Budgeted production overhead 與 actual production overhead之間的差額
總結:
總結
Over & under absorption
1)the difference between actual production overhead and budgeted production overhead (縱坐標)
2)he difference between actual activity and budgeted activity. (橫坐標)
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