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? 1. Revision of absorption costing

1.1 Costing

Costing is the process of determining the costs of products, services or activities.

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Direct cost

A cost that can be directly related to producing specific goods or performing a specific service.

Overhead

Incurred in making a product or providing a service and cannot be traced directly to products or services.

1.2 Absorption and marginal costing

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免費課程:Revision of absorption costing

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