search query: @indexterm direct costing / total: 14
reference: 8 / 14
| Author: | Schiff, M. |
| Title: | A closer look at variable costing. |
| Journal: | Management Accounting (New York)
1987 : FEB, VOL. 68:8, p. 36-39 |
| Index terms: | VARIABLE COSTING DIRECT COSTING FINANCIAL REPORTING |
| Language: | eng |
| Abstract: | A review of how the shift to variable costing enables companies to achieve consistency in the way business decisions are made and how the financial accounting system reports the results of these decisions. The author stresses that a form of "pseudo" variable costing is practiced in public reporting by manufacturing companies. The assessment covers income tax reporting, defending illegal pricing practices, recent case history and the benefits of variable costing. |
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