Costing: Difference between revisions
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imported>Doug Williamson (Add 3rd definition.) |
imported>Doug Williamson (Remove surplus links.) |
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== See also == | == See also == | ||
* [[Absorption costing]] | * [[Absorption costing]] | ||
* [[Activity-based costing]] | * [[Activity-based costing]] | ||
* [[Budget]] | * [[Budget]] | ||
* [[Cost centre]] | * [[Cost centre]] | ||
* [[Direct costs]] | * [[Direct costs]] | ||
* [[Fixed cost]] | * [[Fixed cost]] | ||
* [[Indirect costs]] | * [[Indirect costs]] | ||
| Line 31: | Line 27: | ||
* [[Forecast]] | * [[Forecast]] | ||
* [[Management accounting]] | * [[Management accounting]] | ||
* [[Marginal costing]] | |||
* [[Process costing]] | * [[Process costing]] | ||
* [[Variable cost]] | * [[Variable cost]] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
Latest revision as of 20:49, 6 February 2019
1. Cost and management accounting.
Costing is the process of determining the cost of products or services to be produced and supplied.
Such costings may then be used, in turn, to plan selling prices or other management decisions.
2. Noun.
The term costings is also used more broadly for the proposed or estimated costs or prices for any product, service or activity.
3. Verb.
Costing can also refer to the process of obtaining costings, as described in 2. above.
