Análisis del comportamiento de los resultados en 'full' y 'direct costing'
AbstractIn this paper we perform a mathematical analyse of profits and losses in direct and full costing. They are compared in different situations, mainly the utilisation of productive capacity and the existence of beginning inventories. Direct costing was conceived as a system of cost accounting which would show profits as a function of sales. In full costing profits depend on available combinations of sales, production, costs of beginning inventories, etc., and information displayed in financial statements display appears incongruent. Differences in profits with full and direct costing increase when full costing allocates fixed costs according to normal production, in some cases differences, and financial statements would show more incongruent performance. It is concluded about the importance that profit and loss statement expresses profits in both costing systems.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoPaper provided by Department of Economics and Business, Universitat Pompeu Fabra in its series Economics Working Papers with number 606.
Date of creation: Mar 2002
Date of revision:
Contact details of provider:
Web page: http://www.econ.upf.edu/
Full costing; direct costing; variable costing; allocation of fixed cost with normal capacity;
Find related papers by JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
This paper has been announced in the following NEP Reports:
- NEP-ALL-2002-04-03 (All new papers)
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
If references are entirely missing, you can add them using this form.