Gesamtabsorptionsfläche

Gesamtabsorption is a term used in accounting and economics to describe a method of accounting for all revenues and expenses of a company. This method, also known as full absorption costing, treats all manufacturing costs, including both fixed and variable costs, as product costs. This means that these costs are not expensed until the product is sold.

Under Gesamtabsorption, direct materials, direct labor, and both variable and fixed manufacturing overhead are assigned to the cost of each unit produced. Non-manufacturing costs, such as selling and administrative expenses, are treated as period costs and are expensed in the period in which they are incurred, regardless of whether any products are sold.

The primary advantage of Gesamtabsorption is that it conforms to generally accepted accounting principles (GAAP) and international financial reporting standards (IFRS). It provides a more complete picture of the cost of producing a product, which can be useful for inventory valuation and external financial reporting.

However, Gesamtabsorption can also lead to some complexities, particularly in relation to income statement reporting. Because fixed manufacturing overhead is absorbed into the cost of inventory, changes in inventory levels can affect reported net income. If production exceeds sales, some fixed overhead costs will remain in inventory, leading to a higher reported net income than would be seen under variable costing. Conversely, if sales exceed production, inventory levels will decrease, potentially leading to a lower reported net income. This distinction is a key difference when comparing Gesamtabsorption to variable costing, which only assigns variable manufacturing costs to products.