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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 Popesko, Boris
dc.contributor.author Papadaki, Šárka
dc.relation.ispartof Finance and Performance of Firms in Science, Education and Practice 2015
dc.identifier.isbn 978-80-7454-482-8
dc.date.issued 2015
dc.citation.spage 1112
dc.citation.epage 1122
dc.event.title 7th International Scientific Conference on Finance and Performance of Firms in Science, Education and Practice
dc.event.location Zlín
utb.event.state-en Czech Republic
utb.event.state-cs Česká republika
dc.event.sdate 2015-04-23
dc.event.edate 2015-04-24
dc.type conferenceObject
dc.language.iso en
dc.publisher Univerzita Tomáše Bati ve Zlíně (UTB)
dc.publisher Tomas Bata University in Zlín en
dc.relation.uri http://www.ufu.utb.cz/konference/sbornik2015.pdf
dc.subject variable costing en
dc.subject throughput accounting en
dc.subject TOC en
dc.subject cost behavior en
dc.subject cost variability en
dc.description.abstract Variable costing (VC) and throughput accounting (TA) are methods frequently used for decisions affecting product mix. Both methods feature some similarities in data processing, but they are applied in different situations. The VC method is preferred in situations when product mix decisions are based on maximizing a product's contribution margin, while TA depends on maximum utilization of resource constraints. Both take a different approach to variable costs, which are assigned to individual products. While TA conceives of total variable cost in the meaning of absolute variable cost, VA accepts the maximum level of variable cost. The objective of the study presented herein is to analyze the differing approaches of the VA and TA methods to cost variability and any consequent managerial implications. Adhering to a different approach to variable costs could result in a variety of product mix decisions. Such distinctions between the methods are given, through the analysis of several examples, and the authors' final conclusions on making effective product mix decisions are deduced. en
utb.faculty Faculty of Management and Economics
dc.identifier.uri http://hdl.handle.net/10563/1006493
utb.identifier.obdid 43873492
utb.identifier.wok 000374107300088
utb.source d-wok
dc.date.accessioned 2016-07-26T14:58:39Z
dc.date.available 2016-07-26T14:58:39Z
utb.contributor.internalauthor Novák, Petr
utb.contributor.internalauthor Popesko, Boris
utb.contributor.internalauthor Papadaki, Šárka
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