請問在Marginal costing, Fixed overheads 是否production cost?

唯一可以講ge係，無論係absorption costing右好，marginal costing都好，佢地ge分別只係Product cost同Periodic cost的區分，
absorption costing係當Fixed production overhead(FPO/H)係Product cost，而後者Marginal costing係當係Periodic cost。
你用左好似平時睇P&L甘睇Marginal costing，FPO/H佢係Periodic cost，即係話果段時間無論生產或不生產，都會involve的cost(which cannot be treated as product cost)
其實你讀Econ都知道Breakeven，你可以見到o係marginal costing入面有個Contribution，果個就係after variable cost用黎cover Fixed cost的野，甘我地做decision making(function of manageral accounting)，係唔考慮fixed cost ge佢係咪都會有o係度，
所以Marginal costing就係將Fixed cost同Varible cost分開，佢唔影響decision-making。
Marginal costing係focus o係CVP 同Breakeven theory入面。
有唔明白的位可以再問，假若我睇到我會答你...
圖片參考：http://hk.yimg.com/i/icon/16/1.gif

在Marginal Costing. 只是將隨Sale 而改變的分開, Fixed production overheads 還是 Cost of good sold.