total absorption costing — See: absorption costing … Accounting dictionary
total absorption costing — See absorption costing … Big dictionary of business and management
absorption costing — full absorption costing; = total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption. Costs are first apportioned to cost centres, where they… … Accounting dictionary
absorption costing — full absorption costing; total absorption costing The cost accounting system in which the overheads of an organization are charged to the production by means of the process of absorption Costs are first apportioned to cost centres, where they are … Big dictionary of business and management
Absorption Costing — A managerial accounting cost method of expensing all costs associated with manufacturing a particular product. Absorption costing uses the total direct costs and overhead costs associated with manufacturing a product as the cost base. Generally… … Investment dictionary
Full Costing — A managerial accounting method that describes when all fixed and variable costs, including manufacturing costs, are used to compute the total cost per unit. Full costing includes these costs when computing the amount of money it takes to produce… … Investment dictionary
marginal costing — direct costing; = variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss … Accounting dictionary
marginal costing — direct costing; variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss… … Big dictionary of business and management
УЧЕТ ИЗДЕРЖЕК ПУТЕМ ПОЛНОГО ПОГЛОЩЕНИЯ — (total absorption costing) Метод учета издержек производства товаров и услуг, при котором на товары и услуги списываются не только такие прямые издержки (direct costs), как издержки на рабочую силу и материалы, но и другие расходы организации,… … Словарь бизнес-терминов
ПОЛНАЯ КАЛЬКУЛЯЦИЯ СЕБЕСТОИМОСТИ НА БАЗЕ ВСЕХ ИЗДЕРЖЕК — (total absorption costing) Метод учета издержек производства товаров и услуг, при котором на товары и услуги списываются не только такие прямые издержки, как издержки на рабочую силу и материалы, но и другие расходы организации, например общие… … Финансовый словарь
