Zusammenfassung der Ressource
VARIABLE AND
ABSORPTION
COSTING
- ABSORPTION COSTING
- FOR-external use
- http://youtu.be/Sy5BHS9b8-Y
- VARIABLE COSTING
- FOR internal use
- BENEFITS
Anmerkungen:
- *profit is not maipulated
*for decision-making in the short run AS ONLY vc are relevant
*
- FACTS
- ALL PRODUCTION IS
SOLD
Anmerkungen:
- SALES<PRODUCTION
(CI)
Anmerkungen:
- THENN AC>VC PROFIT AS CI FIXED COSTS ARE DEFFERED
- SALES>PRODUCTION
(OI)
Anmerkungen: