《管理会计》第五章讲义.pptVIP

* Absorption costing (also called full costing) charges products with all manufacturing costs, regardless of whether the costs are fixed or variable. The cost of a unit of product consists of all four types of manufacturing costs — direct material, direct labor, variable manufacturing overhead, and fixed manufacturing overhead. Since no distinction is made between variable and fixed costs, absorption costing is not well suited for cost-volume-profit analysis. Variable costing (also called direct costing) charges products with only the variable manufacturing costs. The cost of a unit of prod