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Liz McCormick

Revision of costing terms

Direct cost A Factor causing costs to arise in a cost pool. Used in ABC
Semi variable cost Activity based costing based on analysis of detailed causes of overheads
Stepped No change with volume
ABC Cost changes with volume
Fixed The point at which the contribution equals fixed costs
Breakeven Both variable and fixed production overheads included in unit cost
Indirect cost Fixed for certain volumes
Variable Has both a fixed and a variable element
Margin of safety rate at which overheads are charged to cost units
Cost volume profit analysis Sale price per unit less variable costs
Limiting factor Cost apportioned to production
Contribution analysis of The relationships between activity levels, costs and profits
Absorption costing A factor that limits either production or sales
Cost driver Cost can be attributed to the product
Overhead absorption rate Value or quantity above break even

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