フルコスト原げん則そく

noun

full-cost principle

An accounting principle where all costs, both direct and indirect, are allocated to products or services.

• フルコスト原げん則そくに従したがって、間かん接せつ費ひも製せい品ひん原げん価かに含ふくめる。

  In accordance with the full-cost principle, indirect costs are also included in the product cost.