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Comparison of managerial implications for utilization of variable costing and throughput accounting methods

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dc.title Comparison of managerial implications for utilization of variable costing and throughput accounting methods en
dc.contributor.author Novák, Petr
dc.contributor.author Papadaki, Šárka
dc.contributor.author Hrabec, Dušan
dc.contributor.author Popesko, Boris
dc.relation.ispartof Journal of Applied Engineering Science
dc.identifier.issn 1451-4117 Scopus Sources, Sherpa/RoMEO, JCR
dc.date.issued 2016
utb.relation.volume 14
utb.relation.issue 3
dc.citation.spage 351
dc.citation.epage 360
dc.type article
dc.language.iso en
dc.publisher Institut za Istrazivanja
dc.identifier.doi 10.5937/jaes14-10895
dc.subject Cost behavior en
dc.subject Cost variability en
dc.subject Throughput accounting en
dc.subject TOC en
dc.subject Variable costing en
dc.description.abstract 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. © 2016, Institut za Istrazivanja. All rights reserved. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006820
utb.identifier.obdid 43875163
utb.identifier.scopus 2-s2.0-84994676914
utb.source j-scopus
dc.date.accessioned 2017-02-28T15:11:29Z
dc.date.available 2017-02-28T15:11:29Z
dc.description.sponsorship GACR, Grantová Agentura České Republiky
dc.rights Attribution-NonCommercial-NoDerivs 4.0 International
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rights.access openAccess
utb.contributor.internalauthor Novák, Petr
utb.contributor.internalauthor Papadaki, Šárka
utb.contributor.internalauthor Hrabec, Dušan
utb.contributor.internalauthor Popesko, Boris
utb.fulltext.affiliation Novak Petr* Tomas Bata University in Zlín, Faculty of Management and Economics, Zlín, Czech Republic Papadaki Šarka, Tomas Bata University in Zlín, Faculty of Management and Economics, Zlín, Czech Republic Hrabec Dušan, Tomas Bata University in Zlín, Faculty of Management and Economics, Zlín, Czech Republic Popesko Boris, Tomas Bata University in Zlín, Faculty of Management and Economics, Zlín, Czech Republic
utb.fulltext.dates Paper sent to revision: 09.05.2016. Paper ready for publication: 13.09.2016.
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utb.fulltext.sponsorship This paper is one of the research outputs of the project GA 14-21654P/P403 “Variability of cost groups and its projection in the costing system in manufacturing enterprises” registered at the Czech Science Foundation.
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