Definition
Absorption costing is required under generally accepted accounting principles for financial statements distributed to external users.
Variable Costing for internal use in decision making. Managers often use variable costing.
Dari pengertian diatas bisa ditarik kesimpulan perbedaan yang mendasar dari kedua laporan keungan absorption dan variable. Perbedaannya adalah absorption ditujukan untuk pihak luar sedangkan variable costing dipakai oleh pihak dalam perusahaan dan diapakai untuk pengambilan keputusan oleh para manager.
Agar lebih jelas berikut ada soal tentang bagaimana cara pembuatan laporan keuangan absorption costing dan variable costing.
Assume that 15.000 units are manufactured and sold at price $50
|
Manufacturing Cost
|
units
|
Unit cost
|
Total cost
|
|
Variable
|
15.000
|
$25
|
$375.000
|
|
Fixed
|
15.000
|
$10
|
$150.000
|
|
Total
|
|
$35
|
$525.000
|
|
|
|
|
|
|
Selling & administrative expanse
|
|
|
|
|
Variable
|
15000
|
$5
|
$75.000
|
|
Fixed
|
15000
|
-
|
$50.000
|
|
Total
|
|
|
$125.000
|
Absorption Costing Income Statement
|
Sales (15.000x$50)
|
|
$750.000
|
|
COGS (15000x$35)
|
|
$525.000
|
|
Gros Profit
|
|
$225.000
|
|
Selling & Administrative Exp
|
($75.000+$50.000)
|
$125.000
|
|
Income Frome Operation
|
|
$100.000
|
Variable Costing
|
Sales (15.000x$50)
|
|
$750.000
|
|
Variable COGS (15000x$25)
|
|
$375.000
|
|
Manufacturing margin
|
|
$375.000
|
|
Variable Selling & Administrative Exp
|
(15.000+$5)
|
$75.000
|
|
Contribution margin
|
|
$300.000
|
|
Fixed cost
|
|
|
|
Fixed manufacturing cost
|
|
$150.000
|
|
Fixed selling & administrative Expense
|
|
$50.000
|
|
Income frome operational
|
|
$100.000
|
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