COMPARISON OF MANAGERIAL IMPLICATIONS FOR UTILIZATION OF VARIABLE COSTING AND THROUGHPUT ACCOUNTING METHODS
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F70883521%3A28140%2F16%3A43874538" target="_blank" >RIV/70883521:28140/16:43874538 - isvavai.cz</a>
Alternative codes found
RIV/70883521:28120/16:43874538
Result on the web
<a href="http://dx.doi.org/10.5937/jaes14-10895" target="_blank" >http://dx.doi.org/10.5937/jaes14-10895</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.5937/jaes14-10895" target="_blank" >10.5937/jaes14-10895</a>
Alternative languages
Result language
angličtina
Original language name
COMPARISON OF MANAGERIAL IMPLICATIONS FOR UTILIZATION OF VARIABLE COSTING AND THROUGHPUT ACCOUNTING METHODS
Original language description
The aim of the paper is to compare the principles, information outputs and consequent managerial implications of the variable costing method and throughput accounting, according to their different perceptions of cost variability. These two approaches could give rise to various product mix decisions and findings relating to effect on profitability. The paper also provides a practical example of limitations experienced on two production lines for certain items. Comparison is made between these two approaches as to which elicits a relevant decision on production mix. Both the variable costing method and throughput accounting represent very similar methods based on variable costs that do not reflect fixed costs. Variable costing methods examine costs that change in accordance with volume of output. On the contrary, throughput accounting merely acknowledges total variable costs, and focuses on limitations which exist in a given company.
Czech name
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Czech description
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Classification
Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
<a href="/en/project/GP14-21654P" target="_blank" >GP14-21654P: Variability of Cost Groups and its Projection in the Costing System in Manufacturing Enterprises</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Journal of Applied Engineering Science
ISSN
1451-4117
e-ISSN
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Volume of the periodical
2016
Issue of the periodical within the volume
14
Country of publishing house
RS - THE REPUBLIC OF SERBIA
Number of pages
10
Pages from-to
351-360
UT code for WoS article
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EID of the result in the Scopus database
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