Close up of female accountant or banker making calculations. SavThe latest free CMA Exam video lecture covers a topic that has been known to trip up quite a few candidates on Part 1 of the exam: Absorption & Direct Costing. Be sure to bookmark this useful lesson. 

Absorption & Direct Costing

The lesson features Prof. Doug Clinton of Northern Illinois University and is one of two lessons in the Wiley CMAexcel CMA Review Course that cover these costing methods.

The most fundamental difference between the two treatments is the way in which fixed overhead costs are treated. This simple difference effects several different questions that will be addressed here.



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