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Product costing continuum for managerial decisions

Alan Reinstein (School of Business Administration, Wayne State University, Detroit, Michigan, USA)
Mohammed E. Bayou (School of Management, University of Michigan‐Dearborn, Michigan, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 December 1997

5590

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

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MCB UP Ltd

Copyright © 1997, Company

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