costs absorption
Смотреть что такое "costs absorption" в других словарях:
absorption rate — ➔ rate1 * * * absorption rate UK US noun [C] ► (also overhead absorption rate, also recovery rate) ACCOUNTING the percentage of fixed costs (= costs that are the same each month) that a company pays for with the profits from particular products… … Financial and business terms
absorption costing — ➔ costing * * * absorption costing UK US noun [U] (also full costing) ► ACCOUNTING a method of calculating the cost of a product where all fixed costs (= costs that are the same each month) are included → Compare MARGINAL COSTIN … Financial and business terms
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
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 — A term used by real estate lenders and developers to describe the process of renting up newly built or renovated office space or apartments. The term absorption period is often used to describe the period of time necessary for absorption.… … Financial and business terms
absorption rate — overhead absorption rate; = recovery rate The rate or rates calculated in an absorption costing system in advance of an accounting period for the purpose of charging the overheads to the production of that period. Absorption rates are calculated… … Accounting dictionary
absorption rate — overhead absorption rate; recovery rate The rate or rates calculated in an absorption costing system in advance of an accounting period for the purpose of charging the overheads to the production of that period. Absorption rates are calculated… … Big dictionary of business and management
absorption costing — A costing method that allocates all *manufacturing costs to *units of inventory or other measures of output. Normally required by most systems of *Generally Accepted Accounting Principles, absorption costing takes account of both *direct (or… … Auditor's dictionary
absorption costing — /əb zɔ:pʃən ˌkɒstɪŋ/ noun costing a product to include both the direct costs of production and the indirect overhead costs as well … Marketing dictionary in english
absorption costing — /əb zɔ:pʃən ˌkɒstɪŋ/ noun a form of costing for a product that includes both the direct costs of production and the indirect overhead costs as well … Dictionary of banking and finance
