absorption

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Absorption

1. The total demand for all goods and services in an economy. One calculates the absorption by adding the value of all goods and services produced and consumed locally to that of all imports.

2. A French term for acquisition.

absorption

the sharing of indirect costs or OVERHEADS to units of product by means of COST RATES. Provided that actual overheads do not exceed BUDGET and that actual output is the same as budgeted output, then the overhead cost rate should allow total product cost to be determined, and a selling price set which will recover the overhead costs involved in producing and selling the product. See STANDARD COST, OVERHEAD COST VARIANCE.
References in periodicals archive ?
Today, TAD and similar machines dominate the premium market in North America, delivering products with increased bulk, absorbency and softness.
In North America, Kimberly-Clark has increased the absorbency of Huggies Supreme diapers and, in response to consumer preferences, has added aloe to the diaper's liner.
As can be seen from Table 1, saponification mode has great influence on water absorbency of the composite.
For example, her firm has specialized inserts for use with more traditional products, to add absorbency for incontinence sufferers: enhanced-absorbency inserts, Topliner I and Topliner II, for urinary and fecal incontinence.
Upon completion of the project, Eau Claire will produce a full line of tissue products that have softness, brightness and absorbency characteristics equivalent to the brands.
Koch Cellulose and its subsidiaries also acquired Golden Isles Fluff Pulp(TM), which offers superior absorbency for end-users, as well as the BlueYellow(TM) turf establishment system that contains a high-quality grass seed and fertilizer within a lightweight biodegradable roll.
The absorbency of Lites is between 4 and 6 grams, whereas the lowest absorbency currently available is between 6 and 9 grams.