Total absorption costing

Total absorption costing (TAC) is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour, but also of all manufacturing overheads (whether ‘fixed’ or ‘variable’).The cost of each cost center can be direct or indirect cost. The direct cost can be easily identified with individual cost centers. whereas the indirect cost can't be easily identified with the cost center. The distribution of overhead among the departments is called apportionment.

单词	Absorption Costing
释义	Absorption Costing 英语例句库 To distribute or spread costs by the process of proration or allocation. See also Absorption Costing. 按比例分配成本或分摊成本.(详见:完全成本计算法. 英语百科 Total absorption costing Total absorption costing (TAC) is a method of Accounting cost which entails the full cost of manufacturing or providing a service. TAC includes not just the costs of materials and labour, but also of all manufacturing overheads (whether ‘fixed’ or ‘variable’).The cost of each cost center can be direct or indirect cost. The direct cost can be easily identified with individual cost centers. whereas the indirect cost can't be easily identified with the cost center. The distribution of overhead among the departments is called apportionment.
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Absorption Costing

Total absorption costing