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Arabic & Islamic Encyclopedias
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طَرِيقَةُ التَّكاليفِ المُسْتَغَلَّةِ
 
Absorption Costing
 
Absorption costing refers to the process of treating as product costs all costs related to the manufacturing function of a business. It is called absorption costing because all costs (fixed and variable) are ‘absorbed’ into finished goods.
 
يُشِيرُ هذَا التَّعْبِيرُ إلى طَرِيقَةِ التَّكاليفِ الَّتي يَتِمُّ بِمُوجِبِها تَحْمِيلُ جَمِيعِ تَكَالِيفِ التَّصْنِيعِ لعَمَلِيَّةِ الإنْتَاجِ. وَهيَ تُسَمَّى طَرِيقَةَ التَّكَاليفِ المُسْتَغَلَّةِ لِأَنَّ جَمِيعَ التَّكَالِيفِ - الثَّابِتَةِ والمُتَغَيِّرَةِ - تُحمَّلُ أو تُسْتَغَّل في البَضَائِعِ المُصَنّعَةِ.