之间的区别Absorption Costing and Activity Based Costing

Key Difference – Absorption Costing vs Activity Based Costing

Cost accounting can use a number of methods to allocate costs to products where each consist of their own merits and demerits. Costing is a vital contributor in deciding the selling prices; thus costs should be determined accurately. Absorption costing and activity based costing are two widely used costing systems. The key difference between absorption costing and activity based costing is that while吸收成本is a way of allocating all costs to individual production units, activity based costing is a way of using multiple cost drivers to allocate costs.

CONTENTS
1。概述和关键差异
2。What is Absorption Costing
3。什么是基于活动的成本
4。Side by Side Comparison – Absorption Costing vs Activity Based Costing
5。Summary

What is Absorption Costing?

吸收成本是traditional costing分配的系统costs到单个生产单位。它将以材料，劳动力和其他开销的形式产生成本，并生产许多单位。所产生的总成本可以除以产生单位生产成本的单位数量。吸收成本核算两者都考虑到固定成本和可变成本;因此，这种方法也称为“全部成本’。

这与其他广泛使用的成本核算方法不同，称为“可变成本’ which only allocatesdirect costs例如直接材料，直接劳动和直接开销到产生的单个单位。在可变成本界中，固定成本被视为期间成本，将全面考虑而无需分配单个单位。

例如。考虑ABC公司的以下费用。

单位直接材料成本	$ 12
单位直接人工成本	$ 20
每单位可变的间接费用成本	$ 18
每单位总成本总成本	$ 50
Fixed overhead	$ 155,300
Fixed overhead per unit	$ 10 (rounded)
生产的单位数量	$ 15,000

根据上述单位总成本为60美元（$ 50+$ 10）

这是一种直接而简单的成本分配方法，但是，一些会计和商业从业者质疑这种方法是否可以产生准确的财务结果。传统成本核算系统中的主要缺点之一，例如吸收成本或可变成本核算，这是分配固定和可变开销的方法。

间接费用是无法直接追溯生产单位的成本。换句话说，无论产量的提高或降低如何，都应产生这些。在吸收成本的吸收中，这些间接费用将使用单个基础分配，例如生产的单位数量或劳动力或机器时间总数。

什么是基于活动的成本核算？

基于活动的成本成本，通常称为“ ABC”方法为了克服限制开发的s of traditional costing systems such as absorption costing and is a relatively modern costing system. This is a move away from using a single base to allocate overhead costs and attempts to identify different activities in the production process and what ‘drives’ the costs; thus, it is focused on deriving ‘cost drivers’. Then the overhead cost will be calculated based on the activity usage and the cost driver. Following steps should be followed in calculating overhead costs using ABC.

Step-1:确定关键活动

第2步：Determine a cost driver for each key activity

Step-3:计算每个关键活动组的成本

第4步：Calculate cost driver/allocation rate for each activity by dividing activity cost into allocation base

步骤5：通过分配率分配每个成本对象的成本

例如。Z is a clothing manufacturer and incur the following activities and costs (Steps 1, 2 and 3 in ABC process)

Z obtains an order to produce and ship 1,500 garments. The overhead cost for this particular order can be calculated as below. (Steps 4 and 5 in ABS process)

Assume the following direct costs for the order; thus, the total cost (including overhead cost of $47,036)

直接材料$ 55,653

Direct labor $39,745

Overheads $47,036

总计$ 142,434

使用多个基础来分配成本可以促进更准确的成本分配，最终导致更好的成本控制和更好的决策。在所有活动中使用相同的成本基础是不准确的，而不是合理的。

例如。在上面的示例中，如果根据劳动力单位的数量分配运输成本，则不合理，因为它不是劳动密集型的，并且运输费用基于已发货的单位数量。

What is the difference between Absorption Costing and Activity Based Costing?

Absorption Costing vs Activity Based Costing
吸收成本是way of allocating all costs to individual production units.	基于活动的成本核算使用多个成本驱动力来分配成本。
成本基础
吸收成本核算使用单个基础来分配所有成本。	Activity based costing uses multiple cost bases for cost allocation.
时间段
Absorption costing is less time consuming and less accurate method of cost allocation	Activity based costing is time-consuming but has an increased accuracy.
Usage and Popularity
吸收成本核算是一种传统的成本核算系统，大多数经理都认为这是一种不太成功的成本分配方法。	基于活动的成本核算是一种现代化的成本会计方法，并且正在迅速流行。

摘要 - 吸收成本核算成本与基于活动的成本

吸收成本核算和基于活动的成本成本的主要区别在于间接成本（间接费用）的方式。在两种方法中，直接成本的分配保持不变。由于所提供的信息的性质和相关性，许多经理人首选基于活动的成本成本；但是，使用此方法是耗时且昂贵的。此外，这两个系统都不适用于可能难以识别特定成本驱动因素的服务组织。

参考：
1。“Absorption Costing.”Investopedia。N.p., 13 Mar. 2015. Web. 14 Mar. 2017.
2。“The Traditional (Absorption Costing) Income Statement.”会计In Focus。N.P.，N.D。网络。2017年3月14日。
3. Aca，Aca，Cfahire我。“基于活动的成本核算。”Activity-Based Costing|步骤|例子。N.P.，N.D。网络。2017年3月14日。
4。Saygili1 Arikan Tarik, Cevdet Alptekin Kayali. “A comparison of absorption costing and activity based costing systems through an optimization problem.”国际社会科学研究杂志（2015）：19-26。网络。2017年3月14日。

图片提供：
1。“Activity-based Costing”By User:Andrew pmk – Original author and conversion by User: Andrew pmk see File:Activity-based_Costing.png (Public Domain) via下议院维基梅迪亚