Product costing continuum for managerial decisions
Abstract
Develops a continuum of product costing systems (PCSs) and demonstrates its application to making managerial decisions. Explains the relevance of this structure to managerial issues including inventory control, pricing, special decisions and product design. Synthesizes various PCSs into a coherent structure and introduces new PCSs such as direct costing and super direct costing (which are different from the classic variable costing and super variable costing) systems. Explains how the continuous nature of issues facing management needs a matching continuum of an endless number of PCSs.
Keywords
Citation
Reinstein, A. and Bayou, M.E. (1997), "Product costing continuum for managerial decisions", Managerial Auditing Journal, Vol. 12 No. 9, pp. 490-497. https://doi.org/10.1108/02686909710185215
Publisher
:MCB UP Ltd
Copyright © 1997, Company