{"id":2310,"date":"2017-11-22T07:22:18","date_gmt":"2017-11-22T07:22:18","guid":{"rendered":"http:\/\/www.helpingstudents.com.ng\/?p=2310"},"modified":"2019-12-16T21:21:28","modified_gmt":"2019-12-16T21:21:28","slug":"absorption-costing-techniques","status":"publish","type":"post","link":"https:\/\/hstutorial.com\/fr\/absorption-costing-techniques\/","title":{"rendered":"Techniques de co\u00fbt d'absorption | ACT"},"content":{"rendered":"<p>In this article, you will learn How to Prepare an Income Statement, The Uses and Users of the Absorption Costing Techniques, The differences between the <a href=\"https:\/\/hstutorial.com\/fr\/marginal-costing-techniques\/\">Marginal Costing Techniques (MCT)<\/a> and the Absorption Costing Techniques (ACT), The advantages and the disadvantages of the Absorption Costing Techniques which is also known as the ACT in abbreviation.<\/p>\n<blockquote><p>Subscribe to our YouTube channel so as not to miss a tutorial video.<\/p>\n<p><script src=\"https:\/\/apis.google.com\/js\/platform.js\"><\/script><\/p>\n<div class=\"g-ytsubscribe\" data-channelid=\"UCsHPKTWR8pDErG0onuksKSA\" data-layout=\"full\" data-count=\"default\"><span style=\"font-size: 16px;\">\u00a0<\/span><\/div>\n<\/blockquote>\n<h2>What is Absorption Costing Techniques (ACT)<\/h2>\n<p>The Absorption Costing Techniques is also known as TOTAL COST SYSTEM which is used for routine accounting report and it is the basis used when presenting <a href=\"https:\/\/hstutorial.com\/fr\/category\/financial-accounting\/\">financial accounting<\/a> information.<\/p>\n<p>ACT regards all fixed costs as part of a production. This means that it assumes that fixed production cost is incurred when goods are produced, and when goods are not produced, no fixed production cost will be incurred.<\/p>\n<p>The Absorption Costing Technique is based on the functional classification of cost whereby cost is categorized by function. Example: production cost, selling and distribution cost, and administrative cost.<\/p>\n<h3>How to Prepare an Income Statement for the ACT, MCT, and SCT<\/h3>\n<p>The Income Statement can be prepared with any of the cost accounting techniques among which are Absorption Costing Techniques (full costing technique), <a href=\"https:\/\/hstutorial.com\/fr\/marginal-costing-techniques\/\">Marginal Costing Techniques<\/a> (variable costing technique), and Standard Costing Techniques etc\u2026<\/p>\n<h3>The 3 Major Differences Between Marginal Costing Techniques and Absorption Costing Techniques.<\/h3>\n<ol>\n<li>The format of the presentation.<\/li>\n<li>The treatment of\u00a0 the fixed production cost<\/li>\n<li>The Profit. This is usually different under the two methods when there is a closing stock value.<\/li>\n<\/ol>\n<h3>Advantages of Absorption Costing Techniques.<\/h3>\n<ol>\n<li>It obeys the matching concept as it matches cost with revenue in full.<\/li>\n<li>It does not ignore the importance of fixed costs.<\/li>\n<li>The Absorption Costing Techniques capitalizes on the effect of higher production volume to reduce unit cost.<\/li>\n<\/ol>\n<h3>Disadvantages of Absorption Costing Techniques.<\/h3>\n<ol>\n<li>Excess production may tie down capital.<\/li>\n<li>Apportionment and absorption of overhead may be subjective.<\/li>\n<li>Calculation of over\/under absorption of overhead may be problematic.<\/li>\n<li>It is complicated when the organization has many different manufacturing cost centers.<\/li>\n<\/ol>\n<h3>Video Guide on Absorption Costing Techniques<\/h3>\n<p>After watching this video on Absorption Costing Techniques, you will attempt all the questions in your textbook because the steps revealed in this video is definitely the best approach to solving any question under this topic ACT, Absorption Costing Technique<\/p>\n<div class=\"wonderplugin-video\" style=\"width:600px;height:400px;position:relative;display:block;background-color:#000;overflow:hidden;max-width:100%;margin:0 auto;\" data-aspectratio=\"1.5\"><iframe class=\"wpve-iframe\" width=\"100%\" height=\"100%\" src=\"https:\/\/www.youtube.com\/embed\/gwehz27_bmE\" frameborder=\"0\" allowfullscreen><\/iframe><\/div>","protected":false},"excerpt":{"rendered":"<p>Dans cet article, vous apprendrez comment pr\u00e9parer un compte de r\u00e9sultat, les utilisations et les utilisateurs des techniques de co\u00fbt d'absorption, les diff\u00e9rences entre les techniques de co\u00fbt marginal (TCM) et ...<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/hstutorial.com\/fr\/absorption-costing-techniques\/\"> <span class=\"screen-reader-text\">Techniques de co\u00fbt d'absorption | ACT<\/span> Lire la suite \"<\/a><\/p>","protected":false},"author":2,"featured_media":3687,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"footnotes":""},"categories":[61],"tags":[132,90,217],"class_list":["post-2310","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cost-accounting","tag-accounting","tag-act","tag-cost-accounting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - 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