Costing methods according to the cost types included

Last updated: 29.03.2016

Costing methods differ also in the cost types that will be included in the value of inventory (costs of goods sold) and which shall be booked directly to the statement of profit and loss as period costs.

 

Cost accounting methods include:

 

Overview of costs included in various costing methods

 

In most accounting systems/standards is applicable only inventory valuation method which

Therefore, from the above calculations is usually acceptable only full production costing method (i.e. absorption costing).

 

More about measurement of inventory under IAS 2 – Inventory here.



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