The advertising expense is usually counted as manufacturing overhead in managerial accounting. ‘Although money spent on marketing and advertising is also categorized as overhead, it occurs outside the manufacturing process and is not considered a form of factory overhead.’
回复 ( 3 )
不能
广告费在一般企业计入销售费用-广告费，属于期间费用，题主所说的直接成本应该指主营业务成本，会计准则规定应明确区分期间费用与营业成本
不过答主一直做制造企业，以广告作为主营业务的企业，广告费是否能直接计入营业成本?
你为什么会邀请我回答？
我只想说，我把你这个问题读了一百遍，可我还是不明白。
不好意思
The advertising expense is usually counted as manufacturing overhead in managerial accounting. ‘Although money spent on marketing and advertising is also categorized as overhead, it occurs outside the manufacturing process and is not considered a form of factory overhead.’
Work cited: Acountingcoach