absorption cost

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• absorption — cost absorption; = overhead absorption An accounting process used in absorption costing in which the overhead of an organization is borne by the production of that organization by the use of absorption rates …   Accounting dictionary

• absorption — cost absorption; overhead absorption An accounting process, used in absorption costing, in which the overhead of an organization is charged to the production of that organization by the use of absorption rates …   Big dictionary of business and management

• 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

• cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… …   Accounting dictionary

• cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… …   Big dictionary of business and management

• 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 — A term used by real estate lenders and developers to describe the process of renting up newly built or renovated office space or apartments. The term absorption period is often used to describe the period of time necessary for absorption.… …   Financial and business terms

• cost accounting — The recording and analysis of *costs for management information purposes. Cost accounting often focuses on the costing of *units of inventory, for which there are several methodologies, including *absorption costing, *activity based costing, and… …   Auditor's dictionary

• cost center — An activity, unit, or individual within an organization with which costs can be identified. In contrast to a *profit center, a cost center usually incurs costs only, and does not generate income. Cost centers are often used for cost control and… …   Auditor's dictionary