Flashcards
Costing
Flashcards do conjunto (5)
- 1Direct CostCan be traced directly to the thing that is being costed.
- 2Indirect Cost (Overhead)This cost cannot be fully traced back to the thing that is being costed.
- 3Absorption CostingA method that tries to include the portion of an overhead that was used by this thing being costed.
- 4Marginal CostThe cost of a specific unit that would no longer exist if that unit was not produced.
- 5Marginal CostingAn alternative to absorption costing whereby only variable costs are absorbed into a product and fixed costs are sent to the income statement.
Informações
- Descrição
- Advanced Diploma PERFORMANCE MANAGEMENT (Costing) FlashCards sobre Costing, criado por Nathan Waghorn em 21-08-2020.
- Criado por
- Nathan Waghorn
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