论文代写招聘:计算成本的方法

论文代写招聘:计算成本的方法

直接或可变技术是指在可变生产成本中资本化的技术。没有匹配的概念,因为目前的固定费用与存货的生产有关,并记入支出,即使在目前期间生产的货物没有出售。因此,直接成本法并不是一种适合于外部报告的方法。吞吐量技术的产生是为了与约束理论相适应。在此仅将材料成本计入存货。剩余的费用是在第一个周期内收取的,因此吞吐量是用销售额减去支出来计算的。

论文代写招聘:计算成本的方法
同样,这种方法也不适用于外部报告,因为费用没有在库存中资本化。此外,除了直接材料成本外,没有任何适当的匹配。全吸收成本法是一种传统的将行动成本资本化于存货中的方法。这意味着直到存货售出时,成本才被视为支出。这出戏配合得很好。它是外部报告和内部报告的有用方法。作业成本法是计算存货成本的一种现代方法。它有助于提供更精确的生产成本。成本跟踪所有的活动,然后跟踪使用这些行为的产品。

论文代写招聘:计算成本的方法

The direct or variable technique is one where in the variable production costs are capitalised. There is no concept of matching since the current fixed expenses are linked to the production of inventory and charged to the expenditure, even if the goods produced are not sold in the present period. Therefore, the direct costing isn’t an appropriate method for external reporting. Throughput technique had been created to go well with the aspect of theory of constraints. Herein, just the material costs are charged to the inventories. The remaining expenses are charged in the period first so throughput is calculated by sales minus expenditure.

论文代写招聘:计算成本的方法
Again, this method is also not suitable for external reporting because the expenses are not capitalised in the inventory. And also there isn’t any appropriate matching rather the expenses are expensed, except the direct materials costs.The full absorption costing method is a conventional way wherein the action costs are capitalised in inventory. This means till the time inventory is sold, then the costs are not considered as expenditures. This play matching is done quite appropriate. It is useful method for external reporting as well as internal reporting.ABC costing activity based costing which is a modern technique to calculate the cost of inventory. It helps to give more precise costs of production. The costs are tracked with all the activities and then with the products which make use of these acts.

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