Last Updated：2025/11/28

(business) An accounting method to calculate the total cost of a product by factoring both direct and indirect costs.

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absorption costing

Source Word

absorption costing

IPA(Pronunciation)

Noun

countable uncountable

(business) An accounting method to calculate the total cost of a product by factoring both direct and indirect costs.

Japanese Meaning

直接費と間接費の両方を計上して製品の総原価を算出する会計手法。 / 吸収原価計算法。

マネージャーは、すべての間接費が製品原価に含まれるように、経理チームに完全原価計算への移行を依頼した。

Sense（1）

(business) An accounting method to calculate the total cost of a product by factoring both direct and indirect costs.

absorption costings

（ plural ）