Inventory Costing & Capacity Analysis

Inventory Costing:
1. Absorption costing / Full costing = DM + DL + VOH + FOH • Inventory Costing & Ca...
2. Variable costing = DM + DL + VOH • Inventory Costing & Ca...
3. Throughput costing = DM • Inventory Costing & Ca...
Capacity Analysis:
1. Theoretical capacity
2. Practical capacity
3. Normal capacity
4. Master-Budget capacity
Referensi: Horngren 15ed - Chapter 9

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