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Business writers should consider how the audience will respond to their message-think about how they will feel about the information.
Variable Costing
An accounting method that includes only variable production costs (direct labor, direct materials, and variable manufacturing overhead) in product costs.
Cost-Volume-Profit Analysis
An accounting technique used to determine how changes in costs and sales volume affect a company's operating income and net income.
Absorption Costing
An accounting method that includes all manufacturing costs (direct materials, direct labor, and overhead) in the cost of a product.
Common Fixed Costs
Costs that are shared by multiple segments or products of a company and do not change with the volume of production for any single product.
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