Definition of custeio por absorção?

Custeio por absorção is a Portuguese term that refers to the absorption costing system. It is a method of costing that involves the allocation of fixed and variable production costs ​​to cost units. This system assumes that all costs are absorbed by the production units and transferred to the finished products. The absorption costing method is widely used in manufacturing organizations, and it offers better insights into the total cost of production. Unlike marginal costing, which only considers the variable costs, this method considers all the costs of production, including the fixed costs, making it useful for pricing decisions. The definition of custeio por absorção is essential in understanding how companies calculate their total production costs effectively.

This mind map was published on 14 June 2023 and has been viewed 206 times.