What question did this study set out to answer?

The article aims to analyze the applicability of direct costing principles in decision-making for businesses.

March 18, 2026The Accounting Review

Some Comments on the Applicability of Direct Costing to Decision Making.

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Authors

MMMorton F. MossUniversity of Oregon WHWilber C. HasemanUniversity of Missouri

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Implication

The article examines how direct costing influences cost analysis in firms operating within an oligopolistic market, suggesting significant implications for pricing strategies.

Key Points

The article aims to analyze the applicability of direct costing principles in decision-making for businesses.
Critically examines the principles and development of direct costing.
Compares direct costing with absorption and marginal costing.
Discusses techniques for calculating fixed and variable overheads.
Explores implications of direct costing in multi-product operations and pricing strategies.
Identifies shortcomings in direct costing related to instability.
Highlights necessity for foresight in cost analysis.
Discusses restrictions on cost flexibility due to differential analysis reliance.
Illustrates impact on long-run price-output decisions in oligopolistic markets.

Cite This Study

Moss et al. (1957) studied this question.

synapsesocial.com/papers/69ba43cb4e9516ffd37a5618 https://doi.org/10.2308/tar-7057266

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Implication

The article examines how direct costing influences cost analysis in firms operating within an oligopolistic market, suggesting significant implications for pricing strategies.

Some Comments on the Applicability of Direct Costing to Decision Making.

Discussion

Member takes

Implication

Key Points

Cite This Study

Some Comments on the Applicability of Direct Costing to Decision Making.

Discussion

Member takes

Implication

Key Points

Cite This Study

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