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costs - Coggle Diagram
costs
Function and Accounting
The Accounting Cycle
Cycle: It consists of a series of events, changes or fluctuations that are repeated or
well they can finish and introduce themselves again
Accounting: System adopted to keep track of and reason for entries and
Exits in public or private companies
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Nature of Costing
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Cost, Price, Utility
Behavior of costs from the economic point of view: Total fixed manufacturing costs remain constant at any volume of
production
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Costing Method
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Absorbent Costing
In the direct or variable costing method, the costs of
variable manufacturing are assigned to manufactured products
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