search query: @indexterm VARIABLE COSTING / total: 45
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| Author: | Pong, C. Mitchell, F. |
| Title: | Full costing versus variable costing: does the choice still matter? An empirical exploration of UK manufacturing companies 1988-2002 |
| Journal: | British Accounting Review
2006 : JUN, VOL. 38:2, p. 131-148 |
| Index terms: | costs variable costing accounting standards |
| Language: | eng |
| Abstract: | The purpose of this paper is to examine the impact of the choice of full costing, as a basis for stock valuation on the reported profitability of UK manufacturing companies from 1988 to 2002. Findings show that stock remains a substantial variable in profit measurement and that there are likely to be a minority of companies whose reported profitablity during the period changes significantly depending upon the basis of stock valuation used. |
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