operating costing is a ________.

method of costing
technique of costing
norm of costing
procedure of costing

The correct answer is: A. method of costing.

Operating costing is a method of costing that is used to determine the costs of goods or services that are sold. It is a cost-accounting method that focuses on the costs of production and the costs of selling and administrative expenses. Operating costing is used to determine the profitability of a product or service, and to make decisions about pricing, production, and marketing.

The other options are incorrect because:

  • A technique of costing is a specific way of calculating costs. There are many different techniques of costing, such as absorption costing, variable costing, and activity-based costing.
  • A norm of costing is a standard or guideline for costing. Norms of costing are often used to compare the costs of different products or services.
  • A procedure of costing is a set of steps that are followed to calculate costs. Procedures of costing vary depending on the type of costing that is being used.
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