Absorption and Variable Costing
Subdecks (2)
Cards (36)
- Product cost
- Cost flow
- Accounting treatment of product cost
- Accounting treatment of period cost
- P/L item for product cost
- P/L item for period cost
- Principle for product cost
- Principle for period cost
- Absorption costing
- Variable costing
- Throughput costing
- Cost classification under different costing methods
- Capacity levels used to compute budgeted fixed manufacturing rate
- Alternative cost allocation methods
- Computation of net income under variable costing
- Reconciliation of net income between variable and absorption costing
- Production and sales relationship
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