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 ?
Water absorption tests results performed at room temperature (first) and 40[degrees]C (second).
From each mixture, two moulds for compressive strength, two moulds for 28-days water absorption test, and two other moulds for splitting tensile strength were sampled and experimental data were considered as average of each two specimens.
6) have reported the same congruence with physiological expectations for their strontium absorption test.
Regarding the water absorption test, most of the samples reached a plateau within 14 weeks, while for the moisture absorption tests, the biocomposites contain TPS reached a plateau within 24 wk.
The same specimen of filter paper is used for the DD absorption test on the polymerized SFO oils.
The water absorption tests showed that the system is highly hydrophilic.
The pressure test was compared to absorption tests using specimens judged to be of high permeability and controls known to be of normal permeability.
Surface absorption tests were carried out based on the EN 382-1 standard, which uses toluene as a surface liquid [1].
The samples were subsequently dried in an air circulation oven at 80[degrees]C for 2 h and the solvent absorption tests were repeated.