ما هو الفرق بين ال Period Cost و ال Absorption Cost ومن منهما المعترف به طبقاً لل GAAP?

you mean the difference between variable costing and absorption costing, the difference between them is the treatment of fixed manufacturing overhead which is considered a period cost in variable costing and a product cost in absorption costing. and the absorption costing is preferred under GAAP

عفواً لكن هناك خطأ في السؤال فأنا كنت أقصد ال Variable Cost وليس ال Period cost لكن الإجابات توضح إدراك الشخص تحية مني لكل من Michael Magdy و Salwa Abdel Mohsen Ali Shata Shata

absorption cost is the total cost of producing a product and it contains both direct and indirect ( Overhead ) costs.
its required by GAAP for reporting .
its method of reporting.
Period cost is way different from absorption, it equals all non manufacturing expense incurred during a period such as selling expense and commissions and administrative expenses.
its could be included in but not limited to general and administrative expenses.

absorption cost is the total cost of producing a product and it contains both direct and indirect ( Overhead ) costs.
its required by GAAP for reporting .
its method of reporting.
Period cost is way different from absorption, it equals all non manufacturing expense incurred during a period such as selling expense and commissions and administrative expenses.
its could be included in but not limited to general and administrative expenses

Absorption Cost DM/DL/VMOH/FMOH Period Cost Selling and general administrative expenses identified with the accounting period in which they are incurred, and charged against sales revenue in the same period.
Also called period expense.2.
Depreciation, interest, rent, and other such costs associated with the passage of time (instead of with the units of output) and treated as fixed costs.
ACCORDING TO GAAP Absorption Cost -

ال Absorption Cost دا بيضم كل التكاليف النتعلقة بالانتاج المتغيرة والثابتة على انها inventoriable costs اما ال Period Cost فتعامل على انها non-inventoriable costs غير متعلقة بمنتج معين وتعامل على انها expenss في income statement بالنسبة لمن المعترف به مش عارفة بصراحة بس اعتقد ال absorption

The abdorbation cost معناه التكلفه الكليه سواء متغيره أو ثابته. أما Variable معناه التكلفه المتغيره فقط

طريقه التكاليف المتغيره تركز على التكاليف الصناعيه المتغيره فى تحديد هامش المساهمه ( يقابله مجمل الربح فى طريقه التكاليف الكليه ) حيث تأخذ المواد المباشره والاجور المباشره والتكاليف الصناعيه الاضافيه المتغيره فى تحديد تكلفه الانتاج وتقييم المخزون . اما التكاليف الكليه ( Absorption ) فتضيف الى ماسبق التكاليف الصناعيه الاضافيه الثابته لتحديد تكلفه الانتاج وتقييم مخزون آخر المده .

اما عن المعترف به منهما فى الGAAP فهى الطريقه الكليه وليس المتغيره .