full costing — UK US noun [U] ► ACCOUNTING ABSORPTION COSTING(Cf. ↑absorption costing) … Financial and business terms
full costing method — full costs A method of costing a product or service that charges all the costs of an organization, both direct costs and overheads, to the cost unit. The full costing method usually takes the absorption approach to the costing of products and… … Accounting dictionary
costing — cost‧ing [ˈkɒstɪŋ ǁ ˈkɒːst ] noun [countable, uncountable] ACCOUNTING the process of calculating the cost of a future activity or product, or the calculation itself: • Railtrack originally said the scheme would cost £100 million, but last year… … Financial and business terms
full costs — full costing method … Accounting dictionary
Калькуляция себестоимости полной (FULL COSTING) — Отнесение всех возможных статей затрат на объект учета затрат (продукцию, например), как правило, для целей ценообразования, оценки прибыльности продукции и оценки запасов. В нефтегазодобывающей промышленности это капитализация и последующая… … Словарь терминов по управленческому учету
full absorption costing — See: absorption costing … Accounting dictionary
full cost pricing — An approach to setting selling prices that attempts to ensure that the price of a good or service is based on all the costs incurred in its supply, including overheads It usually involves an absorption approach to the costing of units. Compare… … 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
marginal costing — direct costing; = variable costing A costing and decision making technique that charges only the marginal costs to the cost units and treats the fixed costs as a lump sum to be deducted from the total contribution, in obtaining the profit or loss … 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… … Accounting dictionary
