在F2的学习中，absorption of overhead and fixed overhead volume variance 是一个难点。在这篇文章中，小编将这个知识点剖析给你，希望同学们都可以克服这个这座大山，顺利通过F2的考试，在备考ACCA的道路上越走越远。

案例背景：
Consider a company with budgeted fixed production overheads of $10,000 for the coming year. If budget output for the year was 1,000 units, the company could use a fixed production overhead absorption rate ( FOAR ) of :
= (budget fixed production overhead)/(budget units)=$10 per units

下面，基于上述的案例背景，小编将通过函数图的形式为讲述under/over absorption 的本质。

图一所表示的实际情况是：根据absorption costing的方法，actual overhead is absorbed correctly.

上述情况成立的条件是：

1.Actual activity = budgeted activity 
2.Actual overheads = budgets overheads

同时，也就是说，以上任何一个条件不满足时，under or over absorption 就会出产生。即：在absorption costing方法下，actual overhead 与 absorbed overhead based on FOAR 是不一样的。

下面，我们将讨论上述条件不满足会出现的各种情况：

情景一： Actual activity is greater than budget activity and actual overhead expenditure is as budgeted.

假设： Actual output for the year was 1,200 units, and actual fixed production overhead is the same as budgeted ($10,000)

可以通过下图二表示出来，即：

根据图二，我们可以知道：

假设：actual overhead 与 budgeted overhead相同时，当actual activity 大于 budget activity 时， absorbed overhead 大于 actual overhead. (Over absorption)同理，当actual activity 小于 budget activity 时，absorbed overhead小于 actual overhead. (Under absorption)

情景二：Actual activity is greater than budgeted activity (leading to over absorption). At the same time actual overhead is lower than budgeted overhead (also leading to over absorption). 

假设：Actual fixed production overheads was $7,000 for the year. And actual output for the year was 1,200 units.

上述的内容可以通过下面的图表现出来：

通过上图，我们可以知道：

The over absorption ( the difference between absorbed and actual )由两部分构成：

Absorbed overhead 与 budgeted overhead 之间的差额（caused by activity difference）

Budgeted production overhead 与 actual production overhead之间的差额

总结：

总结

Over & under absorption 

1）the difference between actual production overhead and budgeted production overhead （纵坐标）

2)he difference between actual activity and budgeted activity. (横坐标)

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