Dictionary definition: total-absorption costing

Article: Management accounting--performance evaluation: in their second of ...
Financial Management (UK);  September 1, 2008 ;     700+ words ... ... profits using absorption costing with those using marginal costing that we prepared ... period under absorption costing would be ... than under marginal costing. This is ... overheads under absorption costing that wouldn ... included under marginal ...

Dictionary definition: absorption costing
A Dictionary of Business and Management;      310 words ...absorption costing ( full absorption costing ; total absorption costing ) The cost accounting system in which the overheads of an organization ... system of activity-based costing is now widely preferred. Compare marginal costing .

Article: Absorption costing for decision-making.
Management Accounting (British);  October 1, 1997 ;     700+ words ... ... primarily a product costing system--a more sophisticated absorption costing system, using a number of absorption bases (cost drivers ... Consequently, their conception of ABC is as a more sophisticated marginal costing system--employing contribution analysis at several different ...

Article: Management accounting--decision management: marginal ...
Financial Management (UK);  July 1, 2005 ;     700+ words ... ... simplistic application of marginal costing can also conceal ... becomes relevant. Marginal costing underpins other ... that constraint. Absorption costing cannot be used for ... the future, so marginal costing must be used with ...

Article: Working in the margins: everyone's talking about activity-based ...
Financial Management (UK);  November 1, 2001 ;     700+ words ... ... this form of absorption costing is usually so complex ... will remember that absorption costing was always the ... practitioners call a marginal costing approach. The ... original advocates of marginal costing--operating in ...

Dictionary definition: marginal costing
A Dictionary of Accounting;      301 words ...marginal costing ( direct costing ; variable costing ) A costing and decision-making technique that charges ... of Standard Accounting Practice 9 and is used for internal reporting purposes only. Compare absorption costing .

Article: Hayashi Construction, Inc.: a Business Method of Accounting Using ...
Business Wire;  June 11, 2008 ;     700+ words ... ... invention entitled "Accounting System for Absorption Costing." Absorption costing is an accounting system generally and widely ... external income statement. Representative absorption costing is standard costing under absorption costing ...