average costing - определение. Что такое average costing
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Что (кто) такое average costing - определение

Absorption costing; Absorption Costing; Machine rate

Average cost         
In economics, average cost or unit cost is equal to total cost (TC) divided by the number of units of a good produced (the output Q):
Average cost method         
Under the average cost method, it is assumed that the cost of inventory is based on the average cost of the goods available for sale during the period.
Moving average         
TYPE OF STATISTICAL MEASURE OVER SUBSETS OF A DATASET
Rolling average; Exponential Moving Average; Weighted moving average; Simple moving average; EWMA; Exponentially weighted moving average; Exponential moving average; Moving average (finance); Running average; Moving average (technical analysis); Exponential average; Moving Annual Total; Smavg; Moving annual total; Moving mean; Rolling mean; Temporal average; Temporal averaging; Time average; Time averaging; Weighted rolling average; Moving Average; 7-day rolling average
In statistics, a moving average (rolling average or running average) is a calculation to analyze data points by creating a series of averages of different subsets of the full data set. It is also called a moving mean (MM)Hydrologic Variability of the Cosumnes River Floodplain (Booth et al.

Википедия

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.