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ABSORPTION COSTING, VARIABLE COSTING & SEGMENT REPORTING - Coggle…
ABSORPTION COSTING, VARIABLE COSTING & SEGMENT REPORTING
Absorption Costing
Traditional IS
IFRS
Product cost
Sales vs. Production
Effect on Inventory
Variable Costing
Contribution IS
Decisions
CVP
Profit fluctuations
Fixed cost
Period cost
Sales vs. Production
Effect on Inventory
Segment Reporting
Fixed Cost
Traceable
Common
Change in character
Contribution IS
Segment Margin
Contribution margin
Break-even point
Company
Segment