Examlex
What is virus scanning and how does it work?
Absorption Costing
An accounting method that assigns all manufacturing costs, both variable and fixed, to products, thereby impacting the inventory valuation on the balance sheet.
Net Operating Income
The profit a company makes from its operations, calculated as total revenue minus operating expenses, excluding taxes and interest.
Variable Costing
An accounting method that only includes variable production costs—direct materials, direct labor, and variable manufacturing overhead—in product costs.
Absorption Costing
A product costing technique that adds up all manufacturing expenses — direct materials, direct labor, variable, and fixed overheads — into the comprehensive cost of the product.
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