Tus Nqi Them Nqi Vs Tus Nqi Hloov Pauv
Kev paub txog qhov sib txawv ntawm kev nqus tus nqi thiab tus nqi sib txawv yog qhov yuav tsum tau ua cov nqi khoom. Qhov tseeb, kev vam meej ntawm kev tsim khoom lag luam feem ntau yog nyob ntawm txoj kev uas cov khoom raug nqi. Muaj ntau hom nqi koom nrog hauv ib puag ncig kev tsim khoom. Tshwj xeeb, cov nqi tuaj yeem txheeb xyuas cov nqi sib txawv thiab cov nqi tas li. Absorption costing thiab variable costing yog ob txoj kev siv nyiaj sib txawv uas siv los ntawm cov koom haum tsim khoom. Qhov kev sib txawv no tshwm sim raws li kev nqus cov nqi kho txhua qhov sib txawv thiab cov nqi tsim khoom ruaj khov raws li cov nqi khoom lag luam thaum tus nqi sib txawv tsuas yog cov nqi sib txawv nrog cov khoom tsim tawm raws li cov nqi khoom. Ib lub koom haum tsis tuaj yeem xyaum ob txoj hauv kev tib lub sijhawm thaum ob txoj hauv kev, kev nqus tus nqi thiab tus nqi sib txawv, nqa lawv tus kheej qhov zoo thiab qhov tsis zoo.
Tus nqi nqus yog dab tsi?
Kev nqus tus nqi, uas tseem hu ua tag nrho cov nqi lossis cov nqi ib txwm muaj, suav cov nqi tsim khoom ruaj khov thiab hloov pauv mus rau chav tsev nqi ntawm cov khoom tshwj xeeb. Yog li ntawd, tus nqi ntawm cov khoom raws li tus nqi nqus yog cov khoom siv ncaj qha, kev ua haujlwm ncaj qha, kev tsim khoom siv hluav taws xob sib txawv, thiab ib feem ntawm cov khoom siv hluav taws xob ruaj khov absorbed siv lub hauv paus tsim nyog.
Txij li thaum tus nqi nqus yuav siv tag nrho cov nqi peev nyiaj rau hauv cov nyiaj hauv kev suav ntawm ib chav tsev, qee tus neeg ntseeg tias nws yog txoj hauv kev zoo tshaj plaws los suav cov nqi tsev. Txoj kev no yog qhov yooj yim. Tsis tas li ntawd, nyob rau hauv txoj kev no cov khoom muag nqa ib qho nyiaj ntawm cov nuj nqis tas li, yog li los ntawm kev qhia txog qhov muaj nuj nqis kaw, cov txiaj ntsig rau lub sijhawm kuj tseem yuav txhim kho. Txawm li cas los xij, qhov no tuaj yeem siv los ua ib qho kev qhia txog nyiaj txiag los qhia cov txiaj ntsig siab dua rau ib lub sijhawm tshwj xeeb los ntawm kev hloov cov khoom lag luam ruaj khov los ntawm cov nyiaj tau los ntawm cov nyiaj tau los mus rau daim ntawv tshuav nyiaj li kaw cov khoom lag luam.
Tus nqi sib txawv yog dab tsi?
Variable costing, uas tseem hu ua direct costing los yog marginal costing tsuas yog tus nqi ncaj qha raws li cov nqi khoom. Yog li, tus nqi ntawm cov khoom lag luam muaj cov khoom siv ncaj qha, kev ua haujlwm ncaj qha thiab cov khoom siv hluav taws xob sib txawv. Kev tsim cov nyiaj siv ua haujlwm ruaj khov yog suav tias yog tus nqi ib ntus zoo ib yam li kev tswj hwm thiab muag cov nqi thiab raug them tawm tsam cov nyiaj tau los ib ntus.
Variable costing generates a clear picture on how the cost of a products change in an incremental types with the change in level of output of a producer. Txawm li cas los xij, txij li txoj kev no tsis xav txog tag nrho cov nqi tsim khoom hauv cov nqi ntawm nws cov khoom, nws understates tus nqi tag nrho ntawm cov chaw tsim khoom.
Qhov zoo sib xws ntawm Kev Ncua Nqi Them Nqi thiab Nqis Hloov Pauv yog tias lub hom phiaj ntawm ob txoj hauv kev yog tib yam; kom tus nqi ntawm cov khoom.
Dab tsi yog qhov txawv ntawm Tus Nqi Them Nqi thiab Tus Nqi Hloov Pauv?
• Absorption Costing tsub tag nrho cov nqi tsim khoom rau hauv tus nqi ntawm cov khoom. Tus nqi sib txawv tsuas yog tus nqi ncaj qha (khoom siv, kev ua haujlwm thiab tus nqi sib txawv) rau hauv tus nqi ntawm cov khoom.
• Tus nqi khoom hauv kev nqus tus nqi yog siab dua tus nqi suav nrog tus nqi sib txawv. Hauv cov nqi sib txawv, tus nqi ntawm cov khoom qis dua tus nqi suav hauv kev nqus nqi.
• Tus nqi ntawm cov khoom lag luam kaw (hauv daim ntawv qhia nyiaj tau los thiab daim ntawv tshuav nyiaj li cas) yog siab dua nyob rau hauv txoj kev nqus nqi. Hauv tus nqi sib txawv, tus nqi ntawm cov khoom kaw qis dua piv rau tus nqi nqus.
• Nyob rau hauv tus nqi nqus, cov khoom lag luam ruaj khov yog suav tias yog tus nqi tsev thiab them tus nqi muag. Hauv cov nqi sib txawv, kev tsim khoom siv nyiaj txiag ruaj khov yog suav tias yog tus nqi ib ntus thiab raug them los ntawm cov nyiaj tau los ib ntus.
Summary:
Tus Nqi Them Nqi Vs Tus Nqi Hloov Pauv
Kev Ncua Tus Nqi thiab Tus Nqi Hloov Pauv yog ob txoj hauv kev tseem ceeb siv los ntawm cov koom haum tsim khoom kom tuaj txog ntawm tus nqi ib chav rau ntau yam kev txiav txim siab. Absorption costing txiav txim siab tias tag nrho cov nqi tsim khoom yuav tsum suav nrog hauv ib chav tsev nqi ntawm cov khoom; yog li lwm yam tshaj li cov nqi ncaj qha nws ntxiv ib feem ntawm cov nqi tsim khoom ruaj khov los suav cov nqi khoom. Nyob rau hauv sib piv, variable costing considers mere direct (variable) cost as product cost. Yog li ntawd, ob txoj hauv kev muab ob qho khoom lag luam tus nqi. Tau nkag siab txog lawv tus kheej qhov zoo thiab qhov tsis zoo, ob txoj hauv kev tuaj yeem siv los ua tus nqi zoo los ntawm cov tuam txhab.
