Encyclopedia Britannica
Encyclopedia Britannica
SUBSCRIBE
SUBSCRIBE
SUBSCRIBE TO PREMIUM
  • Home
  • Biographies
  • Animals & Nature
  • History & Society
  • Science & Tech
  • Geography & Travel
  • Arts & Culture
  • ProCon
  • Money
  • Games & Quizzes
  • Videos
  • Today in History
  • Dictionary
  • New Articles
Biographies
  • Browse Biographies
Animals & Nature
  • Birds, Reptiles & Other Vertebrates
  • Environment
  • Fossils & Geologic Time
  • Insects & Other Invertebrates
  • Mammals
  • Plants
History & Society
  • History
  • Philosophy & Religion
  • Politics, Law & Government
  • Society & Social Issues
Science & Tech
  • Health & Medicine
  • Science
  • Technology
Geography & Travel
  • Geography & Travel
Arts & Culture
  • Entertainment & Pop Culture
  • Literature
  • Sports & Recreation
  • Visual Arts
  • Image Galleries
  • Podcasts
  • Summaries
  • Top Questions
  • Lists and Stories
  • Britannica Kids
Ask the Chatbot Games & Quizzes History & Society Science & Tech Biographies Animals & Nature Geography & Travel Arts & Culture ProCon Money Videos
variable costing
References
Britannica AI Icon

variable costing

accounting
Also known as: direct costing
Written by
The Information Architects of Encyclopaedia Britannica

The Information Architects maintain a master list of the topics included in the corpus of  Encyclopædia Britannica, and create and manage the relationships between them.

The Information Architects of Encyclopaedia Britannica

Learn about this topic in these articles:

  • Budget planning
    accounting
    / Cost finding

    …can also be adapted to variable costing in which only variable manufacturing costs are included in product cost. Variable costs rise or fall in proportion to the quantity of output. Total fixed costs, in contrast, are the same at all volume levels within the normal range.

    Read More

    …can also be adapted to variable costing in which only variable manufacturing costs are included in product cost. Variable costs rise or fall in proportion to the quantity of output. Total fixed costs, in contrast, are the same at all volume levels within the normal range.

    Read More