Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing
The definition of the cost of production as applied to inventories refers to the acquisition and production cost, and its determination involves many considerations. This article emphasizes a comparative approach of the calculation of production cost under direct costing and absorption costing, and examines the impact of using these calculation systems on the financial performance of the companies presented in the income statement.
When requesting a correction, please mention this item's handle: RePEc:brc:journl:v:18:y:2012:i:4:p:35-39. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan MICUDA)
If references are entirely missing, you can add them using this form.