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- Title
A Simplified Graphical Display of Production and Sales Volume Effects on Absorption Costing Income.
- Authors
Stallman, James C.
- Abstract
ABSTRACT: Two graphs are constructed to show (1) the effects of sales level changes on absorption costing income (at any specified production volume) and, (2) the effects of production volume changes on absorption costing income (at any specified sales level). Each construction is based on a graph of direct costing income with the result that a useful picture of the relationship between direct and absorption costing income is obtained.
- Subjects
COST accounting; DIRECT costing; ABSORPTION costing; INCOME; ACCOUNTING; OVERHEAD costs
- Publication
Accounting Review, 1979, Vol 54, Issue 2, p390
- ISSN
0001-4826
- Publication type
Article