The aims of the paper are twofold: first, to present selected approaches to the construction of an income statement based on variable costing, which evolved towards the preparation of a tool for multidimensional measurement and an analysis of profitability of sales; second, to discuss the...

The aim of this paper is to present a spectrum of approaches to managerial income statement assembling. In the preface, we explain the managerial income statement concept. We define it as a report processed for the needs of inter-business management, which intermediates various views on business...

Im Referentenentwurf zum BilMoG wird die Untergrenze der Herstellungskosten neu gefasst, in die neben den Einzelkosten nun auch die variablen Gemeinkosten einzubeziehen sind. Der Beitrag klärt zunächst, wie variable Gemeinkosten aus Sicht der Kostenrechnung zu ermitteln sind. Anschließend...

The importance of the rural accounting in cost verification for agribusiness activities is highlighted in this study of which general aimis to identify and measure the production costs of ovine, by means of the absorption costing and variable costing methods, aiming todemonstrate the values of...