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- Q11261758 subject Q6585027.
- Q11261758 subject Q7416774.
- Q11261758 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.".
- Q11261758 thumbnail VariableCostExample.jpg?width=300.
- Q11261758 wikiPageWikiLink Q1527264.
- Q11261758 wikiPageWikiLink Q16326070.
- Q11261758 wikiPageWikiLink Q213375.
- Q11261758 wikiPageWikiLink Q243460.
- Q11261758 wikiPageWikiLink Q330153.
- Q11261758 wikiPageWikiLink Q4489396.
- Q11261758 wikiPageWikiLink Q6585027.
- Q11261758 wikiPageWikiLink Q6717021.
- Q11261758 wikiPageWikiLink Q739302.
- Q11261758 wikiPageWikiLink Q7416774.
- Q11261758 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.".
- Q11261758 label "Variable costing".
- Q11261758 depiction VariableCostExample.jpg.