Difference between revisions of "Throughput costing"
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:[[Throughput costing]]. Method of inventory costing in which only variable direct material costs are included as inventoriable costs. Also called super-variable costing. | :[[Throughput costing]]. Method of inventory costing in which only variable direct material costs are included as inventoriable costs. Also called super-variable costing. | ||
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Latest revision as of 15:03, 11 July 2020
Throughput costing is method of inventory costing in which only variable direct material costs are included as inventoriable costs. Also called super-variable costing.
Definitions
According to Cost Accounting by Horngren, Datar, Rajan (14th edition),
- Throughput costing. Method of inventory costing in which only variable direct material costs are included as inventoriable costs. Also called super-variable costing.
