ISSN (Print) - 0012-9976 | ISSN (Online) - 2349-8846

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Inventory Costing and Management Decisions

The relative merit of full costing and direct costing with respect to financial reporting and internal use in management planning and control is a controversial subject. However, the analysis in most cases has tended to ignore the effects of inventory costing methods on these two types of costing. An attempt is made here to establish mathematical relationships between full cost and direct cost profits, depending on the inventory costing method used.

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