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

Absorption costing; Absorption Costing; Machine rate

Railway costing         
Railway costing is the calculation of the variable and fixed costs of rail movements. Variable costs are those that increase or decrease with changes in the traffic volumes or service levels and include fuel, maintenance and train crew costs, for example.
Inventory valuation         
ACCOUNTING METHODS USED IN DETERMINING THE VALUE OF INVENTORY
Beginning Inventory; Inventory Costing; Inventory costing; Inventory valuation adjustment; Inventory cost
An inventory valuation allows a company to provide a monetary value for items that make up their inventory. Inventories are usually the largest current asset of a business, and proper measurement of them is necessary to assure accurate financial statements.
cost accounting         
A SYSTEMATIC SET OF PROCEDURES FOR RECORDING AND REPORTING MEASUREMENTS OF THE COST OF MANUFACTURING GOODS AND PERFORMING SERVICES IN THE AGGREGATE AND IN DETAIL
Cost management; Cost Accountant; Cost control; Costing; Standard Accounting; Cost Accounting; Budget management; Cost accounts
Cost accounting is the recording and analysis of all the various costs of running a business. (BUSINESS)
N-UNCOUNT

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.