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- etimologia
Cosa (chi) è historical costing - definizione
Absorption costing; Absorption Costing; Machine rate
Historical cost
ORIGINAL MONETARY VALUE OF AN ITEM
Accounting cost; Historic cost; Historical Cost concept; Historical cost accounting; Historic cost accounting; Stable measuring unit assumption; Nominal monetary units; Amortized cost
In accounting, an economic item's historical cost is the original nominal monetary value of that item.IFRS - Framework for the Preparation and Presentation of Financial Statements, paragraph 100, IASC Historical cost accounting involves reporting assets and liabilities at their historical costs, which are not updated for changes in the items' values.
Historical mystery
SUBGENRE OF HISTORICAL FICTION AND MYSTERY FICTION
List of fictional historical detectives; Historical whodunit; Historical detective; Historical whodunnit
The historical mystery or historical whodunit is a subgenre of two literary genres, historical fiction and mystery fiction. These works are set in a time period considered historical from the author's perspective, and the central plot involves the solving of a mystery or crime (usually murder).
Historical document
![A [[Gutenberg Bible]] printed in the 1450s on display at the US Library of Congress](https://commons.wikimedia.org/wiki/Special:FilePath/Gutenberg Bible.jpg?width=200 "A [[Gutenberg Bible]] printed in the 1450s on display at the US Library of Congress")
ORIGINAL DOCUMENTS WITH IMPORTANT HISTORICAL INFORMATION
Historical Documents; Historical documents; Historical information
Historical documents are original documents that contain important historical information about a person, place, or event and can thus serve as primary sources as important ingredients of the historical methodology.
Wikipedia
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.
