Erstellt von Jamie Plym
vor etwa 3 Jahre
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Frage | Antworten |
Absorption costing | A costing method that includes all manufacturing costs—direct materials, direct labor, and both variable and fixed manufacturing overhead—in unit product costs. |
Common fixed cost | A fixed cost that supports more than one business segment, but is not traceable in whole or in part to any one of the business segments. |
Segment | Any part or activity of an organization about which managers seek cost, revenue, or profit data. |
Segment margin | A segment’s contribution margin less its traceable fixed costs. It represents the margin available after a segment has covered all of its own traceable costs. |
Traceable fixed cost | A fixed cost that is incurred because of the existence of a particular business segment and that would be eliminated if the segment were eliminated. |
Variable costing | A costing method that includes only variable manufacturing costs—direct materials, direct labor, and variable manufacturing overhead—in unit product costs. |
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