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- Title
Full and Direct Costing in Profit Variance Analysis.
- Authors
Chen, Joyce T.
- Abstract
This paper contrasts full and direct standard cost determined profit variances and analytically invest gates the effects of Inventory costing methods on the pattern of the manufacturers profit-variance preferences The explicit statement of variables used in each of the analyses, the algebraic expression, and practical organization of the formulae involved convey unequivocally what the key elements the analyses are and how the computational rules that follow were automatically derived, have found the algebraic framework proposed for the analyses to be very effective with students in Integrating the various related managerial accounting topics such as direct versus full costing, inventory costing methods, static and flexible budgeting, and variance analysis for performance evaluation.
- Subjects
STANDARD cost accounting; PERFORMANCE evaluation; PROFIT; ANALYSIS of variance; INVENTORIES; ACCOUNTING; BUDGET
- Publication
Issues in Accounting Education, 1986, Vol 1, Issue 2, p282
- ISSN
0739-3172
- Publication type
Article