A method of calculating the cost of a product or enterprise by taking into account indirect expenses (overheads) as well as direct costs.
吸收成本计算法，全额成本计算法
Example sentencesExamples
It can bee seen that it is clear that the method of absorption costing adopted can have far reaching implications when considering the costing of any job.
The argument for using absorption costing in external reports seems to be based on the matching principle.
This is not to say that there is no role for absorption costing in business.
The ATO opinion was that full absorption costing was necessary for all retail and wholesale businesses.
This booklet covers key areas within absorption costing such as product and period cost, advantages of marginal costing and advantages of absorption costing, and when to use these methods.