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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，取決于勞動密集，還是機械生產(chǎn)密集intensive。
二、Marginal costing
1.Advantage
適合decision making as it highlights contribution
Fixed cost are treated as period costs
Profit depends on sales and efficiency
2.Disadvantage
Danger that products sold on marginal contribution-fail to cover fixed costs
Doesn't comply with IAS 2，需要調(diào)整報表
Necessitates analysis of mixed costs between FC andVC
★技巧
AC=MC+(Closing Inventory-Opening Inventory)x OAR
The absorption costing requires subjective judgments.預算估計主觀判斷太多
There is often more than one way to allocate the overheads.制造成本分攤可操縱
三、Activity-based costing

 解題步驟:Cost Pool → Cost Drive →OAR→Absorbed →Full Cost
 
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