Throughput 회계 : 관리회계 시스템과 비교

Throughput Accounting: Comparision of Management Accounting Systems

  • 발행 : 2003.11.01

초록

The four types of management accounting systems(traditional full costing, direct costing, activity-based costing, throughput accounting) are compared in this study. This paper reviews the differences between throughput and contribution margin. The paper concludes that the definition of totally variable cost(TVC) to calculate throughput is situational specific.

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