based on variable costing, which evolved towards the preparation of a tool for multidimensional measurement and an analysis … accounts on the basis of variable costing, providing the basis of preparing multi task contribution income statements in … of variable costing; 3) In the third part, one proposes a report on customer profitability and basic financial ratios …

economic result were the same in theyear, by both methods: absorption and variable costing, the monthly segregation of the … costs in variable and fixed values, proposedby the variable costing method, is economically more interesting for the … which general aimis to identify and measure the production costs of ovine, by means of the absorption costing and variable …