We can highlight two methods for calculating manufacturing cost:
Direct Costing
By this, only direct or variable costs are considered as manufacturing cost (or cost of production). Indirect or fixed costs are considered together with the company's operating costs.
Absorption Costing
By this, all the costs incurred in manufacturing the product, whether direct (variable) or indirect (fixed), are considered as manufacturing cost.
It is worth noting that in Brazil, only Absorption Costing can be used for calculating the manufacturing cost, as determined by Income Tax legislation. |
Visão Geral
Import HTML Content
Conteúdo das Ferramentas
Tarefas