Home  Journals  Economic Analysis: Theory and Practice  29(284) - 2012 August

Comparative analysis of Direct Costing and Absorption Costing methods for adoption of administrative decisions

Available online: 1 August 2012

Subject Heading: METHODS OF ANALYSIS

JEL Classification: 

In the article two methods of expenses accounting - Direct Costing and Absorption Costing are considered. Advantages and shortcomings of their application of the Russian practice are revealed. Options of use methods for adoption of administrative decisions are analyzed. Application of the method of the marginal analysis for definition of the maximum possible change of size of revenue at growth or reduction of prices is considered.

Keywords: method, total costs, direct costs, fixed costs, variable costs, margin analysis, break-even point

View all articles of issue

ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

Journal current issue

Vol. 23, Iss. 3 March 2024

Archive