Mon. Apr 13th, 2026

absorption costing

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Definisi Sumber Gambar

An approach to inventory valuation in which variable costs and a portion of fixed costs are assigned to each unit of production. The fixed costs are usually allocated to units of output on the basis of direct labor hours, machine hours, or material costs. Syn.: allocation costing. See: activity-based cost accounting, activity-based costing (ABC).

ASCM Supply Chain Dictionary, 19th Edition -

An approach to inventory valuation in which variable costs and a portion of fixed costs are assigned to each unit of production. The fixed costs are usually allocated to units of output on the basis of direct labor hours, machine hours, or material costs. Syn.: allocation costing. See: activity-based cost accounting, activity-based costing (ABC).

ASCM Supply Chain Dictionary, 19th Edition -