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Costing

Nathan Waghorn PERFORMANCE MANAGEMENT Advanced Diploma Inglés 5 fichas

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  1. 1Direct CostCan be traced directly to the thing that is being costed.
  2. 2Indirect Cost (Overhead)This cost cannot be fully traced back to the thing that is being costed.
  3. 3Absorption CostingA method that tries to include the portion of an overhead that was used by this thing being costed.
  4. 4Marginal CostThe cost of a specific unit that would no longer exist if that unit was not produced.
  5. 5Marginal CostingAn alternative to absorption costing whereby only variable costs are absorbed into a product and fixed costs are sent to the income statement.

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Advanced Diploma (Costing) PERFORMANCE MANAGEMENT Fichas sobre Costing, creado por Nathan Waghorn el 21/08/2020.
Creado por
Nathan Waghorn
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costing
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