absorption costing

absorption costing
бухг., вир. калькуляція собівартості з повним розподілом витрат
методика вирахування собівартості, при якій загальна сума виробничих витрат (manufacturing costs), що складається з постійних накладних витрат (fixed overhead costs) і змінних накладних витрат (variable overhead costs), співвідноситься із собівартістю виробленої продукції (cost of goods manufactured); ♦ застосовується для зовнішньої (external reporting) та податкової звітностей (tax reporting) на відміну від методики калькуляції собівартості за змінними витратами (direct costing), що застосовується в галузі внутрішнього управління (management¹)
absorption costing :: full costing :: full absorption costing
* * *
калькуляція з повним розподілом витрат

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

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Смотреть что такое "absorption costing" в других словарях:

  • 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 — noun Product costing that takes account of overheads • • • Main Entry: ↑absorb …   Useful english dictionary

  • 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 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

  • absorption costing — noun a method of calculating the cost of a product or enterprise by taking into account overheads as well as direct costs …   English new terms dictionary

  • Total absorption costing — (TAC) is a method of Accounting cost which entails the full cost of manufacturing or providing a service. This includes not just the costs of materials and labour, but also of all manufacturing overheads (whether ‘fixed’ or… …   Wikipedia

  • full absorption costing — See: absorption costing …   Accounting dictionary


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