costing method - définition. Qu'est-ce que costing method
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Qu'est-ce (qui) est costing method - définition

Absorption costing; Absorption Costing; Machine rate

Method (computer programming)         
COMPUTER FUNCTION OR SUBROUTINE THAT IS TIED TO A PARTICULAR INSTANCE OR CLASS
Class method; Instance method; Abstract method; Static method; Method (object-oriented programming); Method (programming); Member function; Method heading; Method name; Method (computing); Method (oo); Static functions; Static function; Static methods; Final method; Method (computer science); Hooking method; Method call; Special method; Overloaded method; Operator method; Method calls
A method in object-oriented programming (OOP) is a procedure associated with a message and an object. An object consists of state data and behavior; these compose an interface, which specifies how the object may be utilized by any of its various consumers.
class method         
COMPUTER FUNCTION OR SUBROUTINE THAT IS TIED TO A PARTICULAR INSTANCE OR CLASS
Class method; Instance method; Abstract method; Static method; Method (object-oriented programming); Method (programming); Member function; Method heading; Method name; Method (computing); Method (oo); Static functions; Static function; Static methods; Final method; Method (computer science); Hooking method; Method call; Special method; Overloaded method; Operator method; Method calls
<programming> A kind of method, available in some object-oriented programming languages, that operates on the class as a whole, as opposed to an object method that operates on an object that is an instance of the class. A typical example of a class method would be one that keeps a count of the number of objects of that class that have been created. (2000-03-22)
member function         
COMPUTER FUNCTION OR SUBROUTINE THAT IS TIED TO A PARTICULAR INSTANCE OR CLASS
Class method; Instance method; Abstract method; Static method; Method (object-oriented programming); Method (programming); Member function; Method heading; Method name; Method (computing); Method (oo); Static functions; Static function; Static methods; Final method; Method (computer science); Hooking method; Method call; Special method; Overloaded method; Operator method; Method calls
A method in C++.

Wikipédia

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. The direct cost can be easily identified with individual cost centers. Whereas indirect cost cannot be easily identified with the cost center. The distribution of overhead among the departments is called apportionment.