Absorption costing是一种成本计算方法，主要用于生产多种产品的制造企业。在这种方法下，直接材料和直接人工被视为直接成本，而其他间接费用则需按照合理的分配基础在各种产品之间进行分配。这种成本计算方法有助于管理层了解产品的真实成本，并用于决策诸如价格、生产排程、设备维护等事宜。
以下是一篇关于吸收成本法的英文范文：
Absorption Costing in Manufacturing Companies - An Insight
Manufacturing companies face various challenges in managing their operations effectively. One such challenge is the accurate calculation of costs, which is crucial for making informed decisions about pricing, production scheduling, equipment maintenance, and more. Absorption costing, a cost-accounting method commonly used in manufacturing companies, helps address this challenge.
Absorption costing involves the identification of direct costs, which are attributed to individual products or processes. These costs include direct materials and labor and are considered overhead-free. Other indirect costs, such as those related to production facilities, equipment, and support functions, are allocated to products based on reasonable allocation criteria.
This method helps manufacturing companies develop a clear understanding of the true costs of their products, which in turn enables them to make informed pricing decisions and assess the profitability of their operations. Additionally, absorption costing provides a basis for resource planning and optimization, allowing companies to allocate resources efficiently and maximize their return on investment.
By adopting absorption costing, manufacturing companies can gain a competitive advantage in today’s global market by having accurate and reliable cost data to make informed decisions that drive value for their business.
absorption costing是一种成本计算方法，主要用于制造业，通过将间接费用按生产过程中人工工时或机器工时为基础进行分摊，把直接费用与间接费用均摊到产品成本中。这种方法假设所有的生产部门都是一个大的吸收器，将所有的变动成本吸收到产品成本中，而将固定成本作为期间费用处理。
在英文中，absorption costing相关的范文有：
1. In absorption costing, variable costs are allocated to products based on their relationship to the amount of work performed, while fixed costs are allocated based on the amount of time required to produce them.
2. Absorption costing is a method of accounting used in manufacturing companies to calculate the cost of products. It assumes that all costs are fixed and that they are absorbed by the product rather than shared with other costs.
3. In absorption-based accounting, all costs are allocated to products based on the amount of work performed to create them, regardless of whether they are variable or fixed.
以上信息仅供参考，如需更多信息，可以请教专业人士。
absorption costing是一种成本计算方法，主要用于制造业，其特点是将间接费用分摊到产品中，通常不考虑直接人工、直接材料和变动间接费用的变动性，而是以一个固定的间接费用分配率来分摊间接费用。
在英文范文方面，关于absorption costing的最新变化可能会在文章中讨论到制造业的成本计算方法、间接费用的分摊方式、固定间接费用的分配率等问题。
以上信息仅供参考，如果您还有疑问，建议咨询会计专业人士。