TERMIUM Plus®

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FULLY ABSORBED COST [1 record]

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Record 1 2013-07-24

English

Subject field(s)
  • Cost Accounting
CONT

Under a raw cost basis, the per-unit value is the simply the cost of a unit when it is released into the factory. Under an absorbed-cost basis, the per-unit value is the raw unit cost plus the cost of all labor, equipment, and material and consumable costs absorbed by the until as it is travels through the production line.

CONT

Over time, this definition has been extended to include exports at prices that do not reflect fully absorbed cost of production plus an amount for profit.

French

Domaine(s)
  • Comptabilité analytique
CONT

Il est probable que le prix de vente des pommes delicious exportées au Canada soit inférieur au coût complet de production.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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