Variable costing is a concept used in managerial and cost accounting in which the fixed manufacturing overhead is excluded from the product-cost of production. The method contrasts with absorption costing, in which the fixed manufacturing overhead is allocated to products produced.可变成本是指在总成...
它只计算提供服务时会直接影响生产过程的成本,而不计算固定成本。Variable costing is a concept used in managerial and cost accounting in which the fixed manufacturing overhead is excluded from the product-cost of production. The method contrasts with absorption costing, in which the fixed manufacturing ...
它只计算提供服务时会直接影响生产过程的成本,而不计算固定成本。Variable costing is a concept used in managerial and cost accounting in which the fixed manufacturing overhead is excluded from the product-cost of production. The method contrasts with absorption costing, in which the fixed manufacturing ...
The Evolution of Accounting and Accounting Terminology Definition A variable cost is an expense that changes in proportion to how much a company produces or sells—they rise as production increases and fall as production decreases. What Is a Variable Cost?
In accounting, variable costs are looked at through a short-term lens because you can adjust them quickly by shifting production levels. Variable costs vs. fixed costs To better understand the answer to ‘what is variable cost’, it’s helpful to compare it to the other type of expense –...
Full costing is anaccounting methodused to determine the complete end-to-end cost of producing products or services. Key Takeaways Full costing, or absorption costing, accounts for all costs, both fixed and variable along with overhead, that go into a finished product. ...
= $50 (average variable cost per unit)In this example, the average variable cost formula simply works backward to arrive at our original cost per unit. Where average variable cost is most useful, however, is when you’re trying to calculate your average costs while accounting for multiple ...
variablecostingandabsorption(变动成本法和完全成本法外文翻译.pdf,变动成本和完全成本 介绍 这里所说的成本是指只包括在决策分析中用到的。 对于许多决策涉及相对较小的 变化从现有的实践和 / 或为相对有限时段 , 固定成本无关的决定。 这是因为要么固 定成本往往是不可能
将“variable cost"翻译成中文 可变成本, 变动成本是“variable cost"到 中文 的最佳翻译。 译文示例:Again, this theme is about variable cost, variable living. ↔ 再一次,主题是变动成本和变动生活。 variable cost noun 语法 (accounting) A cost that changes with the change in volume of ...
Variable costs may include wages, utilities, materials used in production, etc. In accounting they also often refer to mixed costs. These are simply costs that are part fixed and part variable. An example could be electricity--electricity usage may increase with production but if nothing is ...