Linear programming and optimal product mix decisions directed toward maximizing accounting income typically have assumed the use of direct costing. However in this article a linear programming model ...

When calculating the full cost of a product or service, a company first allocates all direct material and labor costs and direct expenses on a per-unit basis. Overhead costs are those that the ...

This is a preview. Log in through your library . Journal Information The Accounting Historians Journal is here available in digital full-text thanks to the kind permission of the Academy of Accounting ...

A manufacturer has two general ways to account for fixed manufacturing costs: variable costing and absorption costing. Under variable costing, you do not include fixed manufacturing costs in your ...