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Actual Cost

Actual Cost

The cost obtained by the quantity actually required and consumed to produce a product and actual acquisition price is Actual Cost. Since it is calculated based on the actual performance results, it is called Past Cost or After-the-fact Cost. Although they are, however, actual cost, abnormal consumed quantity and acquisition price are removed from it. The cost calculated by the actual consumed quantity is regarded as Actual Cost even if the scheduled price is used.


Related term: Cost Structure

Reference:JIT Business Research Mr. Hirano Hiroyuki

Activity Chain | A | Actual Cost Method