Examlex
Identify the word form: 18311
Variable Costing
A method of costing that includes only variable production costs (direct material, direct labor, and variable overhead) in the cost of goods sold.
Absorption Costing
A financial recording technique that incorporates every manufacturing expense such as direct materials, direct labor, alongside all overhead costs, whether variable or fixed, into the product's cost.
Company Performance
An assessment of how well a company is achieving its financial and operational objectives, commonly measured through financial indicators, sales metrics, and profitability ratios.
Absorption Costing
Definition: An accounting method that includes all manufacturing costs - direct materials, direct labor, and both variable and fixed manufacturing overhead - in the cost of a product.
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