(Super Variable Costing-Throughput Costing)
- Publisher: Muhasebe ve Finansman Öğretim Üyeleri Bilim ve Araştırma Derneği
(issn: 2146-3042, eissn: 2146-3042)
Super-variable costing, throughput costing, throughput accounting, theory of constraints. | Süper değişken maliyetleme, katkı muhasebesi, kısıtlar teorisi.
(Super Variable Costing-Throughput Costing) The aim of this study is to explain the super-variable costing method which is a new subject in cost and management accounting and to show it’s working practicly.Shortly, super-variable costing can be defined as a costing method which is use only direct material costs in calculate of product costs and treats all costs except these (direct labor and overhead) as periad costs or operating costs.By using super-variable costing method, product costs are simplier to calculate and easier to understand then traditional cost methods. Also, according to this method, managers concentrate to sales and thus, they produce to sell, not inventory.