個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Absorption and Variable Costing
內容大綱
Discusses the various types of costs that can exist in manufacturing settings; how to compute cost of good manufactured and cost of goods sold; how to determine predetermined overhead rates; how to compute flexible overhead budgets; the managerial use of overhead variances; the distinction between absorption and variable costing; and the impact of JIT on the differences between absorption and variable costing.