absorption costing 释义：吸收成本法。
发音：Absorption costing [??bs??r??sn k??st??]
英语范文：Absorption costing is a method of accounting that focuses on the costs of goods or services that are absorbed by the business rather than sold to external customers. It is commonly used in manufacturing and service industries where the costs of production are relatively stable and the revenues are derived primarily from internal sales.
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基础释义：吸收成本法是一种会计方法，它关注的是企业所吸收的商品或服务的成本，而不是销售给外部客户的成本。在制造业和服务业中，吸收成本法通常被使用，其中生产成本相对稳定，收入主要来自于内部销售。
Absorption Costing
Absorption costing是一种常见的成本计算方法，它主要用于制造业和商业环境中。这种方法将成本分配给产品或服务，考虑了它们在整个生产过程中的实际消耗。
Absorption costing的基本概念是，将成本分配给那些直接参与生产产品或提供服务的员工和资源。这种方法强调的是生产过程中的直接投入和产出，而不是最终的产品或服务。因此，这种方法有助于企业更好地了解生产过程中的成本和效率，从而做出更明智的决策。
在实践中，企业通常根据生产过程中使用的原材料、人工和设备等资源的消耗情况来分配成本。这种方法有助于企业更好地控制成本，并确保资源的有效利用。此外，通过使用absorption costing，企业还可以发现潜在的成本节约机会，并采取相应的措施来降低成本。
总的来说，absorption costing是一种非常有用的成本计算方法，它有助于企业更好地了解生产过程中的成本和效率，并做出更明智的决策。在未来的商业环境中，企业将更加依赖这种成本计算方法来提高效率和降低成本。
（注：以上内容仅为示例，实际情况中可能存在差异。）
Absorption Costing
Absorption costing is a method of accounting used in manufacturing companies to determine the costs incurred in producing goods and services. It involves recording costs based on the way they are allocated to individual products or services.
The main feature of absorption costing is that it measures costs based on the way they are incurred, rather than based on their traditional classification as fixed or variable. This approach allows companies to better align their costs with their business strategy and to make informed decisions about resource allocation.
In absorption costing, companies allocate costs based on the relative production volume of each product or service. This approach ensures that costs are allocated fairly and accurately, providing a more accurate reflection of actual costs incurred.
Moreover, absorption costing provides companies with greater visibility into their costs, enabling them to better manage their resources and make informed decisions about pricing and profitability. It also allows companies to identify cost opportunities and opportunities for process improvement, leading to greater efficiency and productivity.
Overall, absorption costing is a valuable tool for manufacturing companies seeking to improve their financial performance and decision-making capabilities. It provides a more accurate reflection of actual costs, enabling companies to make informed decisions about resource allocation, pricing, and profitability.
（注：以上内容为纯英文表述，希望对您有所帮助）
