单词 | absorption costing |
释义 | > as lemmasabsorption costing absorption costing n. Business a method of calculating the cost of a product or enterprise by taking into account all anticipated production expenses, including overheads. ΚΠ 1953 Nat. Assoc. Cost Accountants Bull. 34 1081 This company has continued to use absorption costing in arriving at inventory costs. 1969 D. C. Hague Managerial Econ. xiii. 290 There is nothing absorption costing can do that marginal costing, properly handled, cannot. 2006 Irish Times (Nexis) 20 June 6 Questions on ‘absorption costing’, ‘variances’ and ‘controllable and uncontrollable costs’ may have taken some students by surprise. < as lemmas |
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