3.1 Absorption and Variable Costing Theory
{"Image DocumentName": "3.1 Absorption and Variable Costing Theory", "Image ImageDescription": "Inventory changes have no effect on the breakeven computation. Disinvestment decisions are facilitated because were their product or department is recouping its variable cost can be determined. If the variable costs are being covered operating a department at apparent loss may be profitable. Cost figures are guided by the sales figures. Under variable costing cost of goods sold very directly with sales volume, and the influence of production of gross profit is avoided. There will costing also eliminates a possible difficulties have explain over and under applied factory overhead to higher management.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}