Variable Costing Definition
Variable Costing Definition:
A costing method that includes only variable manufacturing costs–direct materials, direct labor, and variable manufacturing overhead–in unit product cost. Variable costing is also called marginal costing and direct costing.
Other Related Accounting Articles:
- Marginal Costing Definition
- Direct Costing Definition
- Full Costing Definition
- Cost Accounting Procedure for Defective Work
- Similarities between Job Order and Process Costing System
- Cost Structure
- Flow of Costs
- Manufacturing Overhead Budget Definition
- Job Order Costing Questions and Answers
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