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单词 fullcosting
释义 ˌfull ˈcosting

noun

[]
() a way of calculating the cost of a product by including all costs involved in producing it and running the business, such as raw materials, rent, electricity or wages
全部成本法
◆Under the full costing method, fixed overheads are allocated evenly to the units produced.
根据全部成本法,固定管理费用会摊分到每一单位产品中。
SYN absorption costing  ➡  marginal costing
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更新时间:2026/10/11 8:31:19