When calculating the full cost of a product or service, a company first allocates all direct material and labor costs and direct expenses on a per-unit basis. Overhead costs are those that the ...

Linear programming and optimal product mix decisions directed toward maximizing accounting income typically have assumed the use of direct costing. However in this article a linear programming model ...

The Accounting Review is the premier journal for publishing articles reporting the results of accounting research and explaining and illustrating related research methodology. The scope of acceptable ...