(Reportıng of Operation Results In Basis Of Actual Variable Cost)
- Publisher: Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
(issn: 2146-3042, eissn: 2146-3042)
Cost, gross margin, operation results, ıncome statements. | Maliyet, katkı marjı, faaliyet sonuçları, gelir tablosu.
Calculation of production cost is primarily, essential to calculate cost of sales. Production cost is in the field of cost accounting and there are different approaches on calculation of production cost in cost accounting theory. These approaches designate the cost system. A cost system is a combination of cost principle, cost method and cost procedure. Principals consist of full cost and partial cost. Methods consist of actual cost and estimated cost. Procedures consist of order cost and stage cost. The main component of the cost system on calculation of production cost is the cost principle. As direct cost principle and variable cost principle there are two kinds of partial cost principal. When the variable cost principle is examined, as the most important concept, gross magrin is appeared. Gross margin concept makes the variable cost principle much more effective then the full cost principle on making decision relating to price and optimal goods mix.