Absorption costing, calculation of, 32–36


    records, 2

    types of, 1–5

Accruals, in cost accounting, 4

Activity-based budgeting, development of, 74–75

Activity-based costing

    calculation of, 36–42

    full costing vs., 39–40

Activity-based management (ABM), basic principles of, 146–147

Activity cost pools, definition and examples of, 31–32, 38

Activity levels, break-even analysis and, 121

Actual fixed overhead (AFO), 93–94

Actual hours (AH)

    direct labor variances and, 89–90

    variable overhead variances and, 91–92

Actual price (AP), direct material variances and, 87

Actual quantity (AQ), direct material variances and, 87

Actual rate (AR), direct labor variances and, 89–90

Actual sales margin (ASM), 95–96

Actual sales ...

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