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Total Costing

Total Costing

It is a calculation method to grasp the cost in such companies and divisions that continuously and repetitively produce products regardless of its type. Cost calculation has the following types, and along with them, the features of production form by costing and its main industries are shown in the table below. In Total Costing, the product cost taken for a certain period is calcullted and thus the same product has one unit cost for one period, which makes the calculation relatively easier, shorter, less expensive. But several negative aspects, where e.g. the cost cannot be grasped until the end of the period, or the cost during a period is difficult to grasp, also remain in this method.

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Reference:JIT Business Research Mr. Hirano Hiroyuki

Total Class Costing | Cost Control | Total Degree Costing