[] () a way of calculating the cost of a product by including all costs involved in producing it and running the business, such as raw materials, rent, electricity or wages全部成本法◆Under the full costing method, fixed overheads are allocated evenly to the units produced.根据全部成本法，固定管理费用会摊分到每一单位产品中。SYNabsorption costing ➡marginal costing