Term
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Definition
| A costing method that includes al manufacturing costs - direct materials, direct labor, and both variable and fixed manufacturing overhead - in unit product costs |
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Term
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Definition
| a fixed cost that supports more than one business segment,but is not traceable in whole or in part to any one if the business segments |
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Term
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Definition
| any part of activity of an organization about which managers seek cost, revenue, or profit data |
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Term
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Definition
| a segment's contribution margin less its traceable fixed costs. It represents the margin available after a segment has covered all of its own traceable costs |
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Term
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Definition
| a fixed cost tha is incurred because of the existence of a particular segment and that would be eliminated if the segment were eliminated |
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Term
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Definition
| A costing method that includes only variable manufacturing costs in unit product costs |
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