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- Variable_Costing abstract "Variable Costing is a managerial accounting cost concept. Under this method, manufacturing overhead is incurred in the period that a product is produced. This addresses the issue of absorption costing that allows income to rise as production rises. Under an absorption cost method, management can push forward costs to the next period when products are sold. This artificially inflates profits in the period of production by incurring less cost than would be incurred under a variable costing system. Variable costing is generally not used for external reporting purposes. Under the Tax Reform Act of 1986, income statements must use absorption costing to comply with GAAP.Variable costing - A costing method that includes only variable manufacturing costs--direct materials, direct labor, and variable manufacturing overhead--in unit product costs.".
- Variable_Costing thumbnail VariableCostExample.jpg?width=300.
- Variable_Costing wikiPageID "35722716".
- Variable_Costing wikiPageLength "1483".
- Variable_Costing wikiPageOutDegree "11".
- Variable_Costing wikiPageRevisionID "639790952".
- Variable_Costing wikiPageWikiLink Absorption_costing.
- Variable_Costing wikiPageWikiLink Category:Costs.
- Variable_Costing wikiPageWikiLink Category:Management_accounting.
- Variable_Costing wikiPageWikiLink Generally_accepted_accounting_principles.
- Variable_Costing wikiPageWikiLink Income.
- Variable_Costing wikiPageWikiLink Income_statement.
- Variable_Costing wikiPageWikiLink MOH_cost.
- Variable_Costing wikiPageWikiLink Management_accounting.
- Variable_Costing wikiPageWikiLink Managerial_accounting.
- Variable_Costing wikiPageWikiLink Manufacturing_overhead.
- Variable_Costing wikiPageWikiLink Production_(economics).
- Variable_Costing wikiPageWikiLink Tax_Reform_Act_of_1986.
- Variable_Costing wikiPageWikiLink Total_absorption_costing.
- Variable_Costing wikiPageWikiLink File:VariableCostExample.jpg.
- Variable_Costing hasPhotoCollection Variable_Costing.
- Variable_Costing wikiPageUsesTemplate Template:Reflist.
- Variable_Costing subject Category:Costs.
- Variable_Costing subject Category:Management_accounting.
- Variable_Costing hypernym Concept.
- Variable_Costing comment "Variable Costing is a managerial accounting cost concept. Under this method, manufacturing overhead is incurred in the period that a product is produced. This addresses the issue of absorption costing that allows income to rise as production rises. Under an absorption cost method, management can push forward costs to the next period when products are sold.".
- Variable_Costing label "Variable Costing".
- Variable_Costing sameAs Pembiayaan_Variabel.
- Variable_Costing sameAs m.0jt26gm.
- Variable_Costing sameAs Q11261758.
- Variable_Costing sameAs Q11261758.
- Variable_Costing sameAs 邊際成本法.
- Variable_Costing wasDerivedFrom Variable_Costing?oldid=639790952.
- Variable_Costing depiction VariableCostExample.jpg.
- Variable_Costing isPrimaryTopicOf Variable_Costing.