MEAN – DEFINITION (DEFINISI, ARTI, PENGERTIAN) absorption costing

DEFINITION – ARTI – PENGERTIAN absorption costing  noun 1. a form of costing for a product that includes both the direct costs of production and the indirect overhead costs as well 2. an accounting practice in which fixed and variable costs of production are absorbed by different cost centres. Providing all the products or services can be sold at absorption rate 2 a price that covers the allocated costs, this method ensures that both fixed and variable costs are recovered in full.  marginal costing