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- etymologie
Wat (wie) is absorption costing - definitie
Absorption costing; Absorption Costing; Machine rate
absorption costing
¦ noun a method of calculating the cost of a product or enterprise by taking into account overheads as well as direct costs.
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’).
Absorption (acoustics)
TRANSFER OF SOUND ENERGY INTO INTERNAL ENERGY OF THE ABSORBER
Sound absorption; Acoustic insulator
Acoustic absorption refers to the process by which a material, structure, or object takes in sound energy when sound waves are encountered, as opposed to reflecting the energy. Part of the absorbed energy is transformed into heat and part is transmitted through the absorbing body.
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.
