Management And Accounting Web

Contribution Margin and Direct Costing Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Contribution Margin Main Page | Cost Volume Profit Main Page | MAAW's Chapter 11

Abel, W. D. 1962. Disclosures of the direct costing income statement. N.A.A. Bulletin (March): 69-73.

Ajinkya, B., R. Atiase and L. S. Bamber. 1986. Absorption versus direct costing: Income reconciliation and cost-volume profit analysis. Issues in Accounting Education (Fall): 268-281.

Ali, H. F. 1994. A multicontribution activity-based income statement. Journal of Cost Management (Fall): 45-54. (Summary. Ali's statement shows profit at the product level, product line level, the operations level, and the facility level. Kaplan suggested something like this in Robinson, M. A., ed. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm. Journal of Management Accounting Research (2): 1-32. Summary of Kaplan & Shank arguments).

Alvarez, J. A. 1952. Some pitfalls of direct costing. N.A.C.A. Bulletin (August): 1498-1502. (Discussion related to transfer prices, merger, sale or consolidation, inventories for insurance purposes, seasonal business, technological changes, and tax consequences).

Amermam, G. 1954. Facts about Direct costing for profit determination. Accounting Research. 5 (April):154-166. Reprinted in Anton H. R. and P. A. Firmin, eds. 1972. Contemporary Issues in Cost Accounting: 426 -440.

Anderson, C. W. 1957. Disclosure of assumptions - Key to better break-even analysis. N.A.A. Bulletin (December): 25-30.

Aranoff, G. 2011. Idle-capacity costs in ABC absorption and direct-costing income statements. Cost Management (March/April): 6-10.

Arcelius, F. J. and G. Srinivasen. 1987. Inventory policies under various optimizing criteria and variable markup rates. Management Science (June): 756-762.

Arcus, A. L. and W. H. Pietsch. 1970. Planned performance and the product cost controversy. Management Accounting (September): 9-14. (Promotes full absorption costing).

Arnstein, W. E. and F. Gilabert. 1980. Direct Costing. AMACOM.

Atwater, B. and M. L. Gagne. 1997. The theory of constraints versus contribution margin analysis for product mix decisions. Journal of Cost Management (January/February): 6-15. (Summary).

Bachofer, J. B. 1964. Short and long-term forward planning based on contribution margin. N.A.A. Bulletin (March): 11-19.

Bacbofer, J. B. 1967. The contribution approach in a new business. Management Accounting (January): 38.

Bailey, A. D. Jr. 1973. A dynamic programming approach to the analysis of different costing methods in accounting for inventories. The Accounting Review (July): 560-574. (JSTOR link).

Barry, C. B., J. I. Valez-Arocho and P. B. Welch. 1984. Bayesian approach to CVP analysis under parameter uncertainty. Quarterly Review of Economics and Business (Summer): 71.

Battista, G. L. 1962. Direct costing and the balance sheet. N.A.A. Bulletin (March): 90.

Battista, G. L. and G. R. Crowingshield. 1964. Absorption, direct or relevant costing? N.A.A. Bulletin (August): 11-23 .

Battista, G. L. and G. R. Crowningshield. 1966. Cost behavior and breakeven analysis - A different approach. Management Accounting (October): 3-14.

Baxendale, S. J. and B. P. Foster. 2010. ABC absorption and direct costing income statements. Cost Management (September/October): 5-14.

Bazley, J. D. 1974. An algebraic aid in teaching the differences between direct costing and full-absorption costing models: A comment. The Accounting Review (October): 838. (JSTOR link).

Beckett, J. A. 1951. An appraisal of direct costing. N.A.C.A. Bulletin (December): 407-415. (Beckett promotes the idea of different costs for different purposes).

Beckett, J. A. 1955. Direct costing in perspective. N.A.C.A. Bulletin (January): 651-660.

Bell, A. L. 1969. Break-even charts versus marginal graphs. Management Accounting (February): 32-35.

Berger, L. W. 1955. A garment factory applies direct costing. N.A.C.A. Bulletin (November): 362-367.

Betley, A. J. 1973. Contribution pricing. Management Accounting (March): 29-30.

Biagioni, L. F. 1965. Answers to several critical questions on direct costing. N.A.A. Bulletin (May): 23-27.

Bierman, H. Jr. 1959. A way of using direct costing in financial reporting. N.A.A. Bulletin (November): 13-20.

Boer, G. 1984. What gross margins do not tell you. Management Accounting (October): 50-53, 91.

Boer, G. 1989. In defense of contribution margin analysis. Journal of Cost Management (Summer): 4-7.

Boer, G. B. 1974. Direct Cost and Contribution Accounting. John Wiley & Sons.

Bowman, K. J. 1963. Divisional contribution, product margin and rate-of-return reporting. N.A.A. Bulletin (February): 47-51. (Direct costing).

Brearton, E. T. 1962. Contribution margin reporting for multi-unit bakery. N.A.A. Bulletin (July): 77-86.

Bruegelmann, T. M. G. A. Haessly, C. P. Wolfangel and M. Schiff. 1985. How variable costing is used in pricing decisions. Management Accounting (April): 58-61, 65. (Survey).

Brummet, R. L. 1955. Direct costing - Should it be a controversial issue? The Accounting Review (July): 439-443. (JSTOR link).

Brummet, R. L. 1957. Try this on your class, professor - A rejoinder. The Accounting Review (July): 480-484. (JSTOR link). (The all fixed cost company).

Brummet, R. L. 1962. Direct costing - Its weaknesses and its strengths. N.A.A. Bulletin (March): 61-68.

Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338. (JSTOR link).

Buzby, S. L. and L. E. Heitger. 1976. Profit contribution by market segment. Management Accounting (November): 42-46.

Caldwell, J. C. and R. W. Ingram. 1976. Management accountants respond to segment reporting. Management Accounting (November): 37-41.

Carver, G. V. 1987. Condominium Development - Absorption, Absorption, Absorption. Valuation (February): 30-34.

Caufield, C. F. 1958. A favorable appraisal of direct costing. N.A.A. Bulletin (December): 15-25.

Chambers, C. R. 1952. A conversion to direct costs. N.A.C.A. Bulletin (March): 791-797.

Chandra, G. and J. B. Paperman. 1976. Direct costing vs. absorption costing: A historical review. The Accounting Historians Journal 3(1-4): 1-9. (JSTOR Link).

Chiuminatto, P. M. 1956. Is direct costing the answer? N.A.C.A. Bulletin (February): 699-712.

Christie, J. W. 1957. Concrete products company uses direct costing. N.A.C.A. Bulletin (January): 680-690.

Churchman, C. W., R. L. Ackoff and E. L. Arnoff. 1957. Introduction to Operations Research. New York: John Wiley.

Davidson, A. N. 1970. Acceptance of direct costing. Management Accounting (March): 35-37.

Davis, R. E. 1960. Direct costing - Will general acceptance follow management acceptance? N.A.A. Bulletin (September): 31-41.

Demmy, S. and J. Talbott. 1998. Improve internal reporting with ABC and TOC. Management Accounting (November): 18-20, 22 and 24. (Summary).

Demski, J. S. 1970. The decision implementation interface: Effects of alternative performance measurement models. The Accounting Review (January): 76-87. (JSTOR link).

Dickhaut, J. W. and J. C. Lere. 1983. Comparison of accounting systems and heuristics in selecting economic optima. Journal of Accounting Research (Autumn): 495-513. (JSTOR link).

Dixon, R. L. Jr. 1940. Fixed and variable costs. The Accounting Review (June): 218-222. (JSTOR link).

Donachie, R. J. 1959. Converting to and using direct costing. N.A.A. Bulletin (March): 19-30.

Dow, A. S. and O. Johnson. 1969. The break-even point concept: Its development and expanding applications. Management Accounting (February): 29-31.

Doyle, L. A. 1954. Overhead accounting comes full circle. N.A.C.A. Bulletin (August): 1575-1585.

"Cost accounting developed, in large part, because managers and owners found that material and labor costs alone, about which they had independent awareness, were inadequate guides to pricing and control. However, if the growing importance of overhead costs was what created modern cost accounting (and cost accountants), is it now behaving as a Frankenstein monster? The evidence is persuasive. Having been created by overhead costs, the cost accountants are now turning on their creator and are destroying it. And how are they doing it? by direct costing of all things!" L. A. Doyle. 1954.

Edwards, J. D. 1958. This new costing concept - Direct costing? The Accounting Review (October): 561-567. (JSTOR link).

Eichhorn, F. G. 1978. A direct allocation financial data base for manufacturing. Management Accounting (May): 39-42, 46.

Epstein, M. J. and A. R. Buhovac. 2008. Measuring performance of IT investments: Implementing the IT Contribution Model. Advances in Management Accounting (17): 43-79.

Fahey, B. G. 1970. Production performance reporting under direct costing. Management Accounting (November): 9-13.

Fekrat, M. A. 1972. The conceptual foundations of absorption costing. The Accounting Review (April): 351-355. (JSTOR link).

Ferrara, W. L. 1961. Overhead costs and income measurement. Accounting Review (January): 63-70.

Ferrara, W. L. 1963. Relevant costing - Two points of view. The Accounting Review (October): 719-722. (JSTOR link).

Ferrara, W. L. 1963. Responsibility accounting and the contribution approach. N.A.A. Bulletin (December): 11-20.

Ferrara, W. L. 1964. The contribution approach. N.A.A. Bulletin (December): 19-29.

Ferrara, W. L. 1967. Responsibility reporting vs. direct costing - Is there a conflict? Management Accounting (June): 43-54.

Ferrara, W. L. 1970. Relevant costing: Footnote to a controversy. Management Accounting (January): 45-47.

Fess, P. E. 1963. The relevant costing concept for income measurement - Can it be defended? The Accounting Review (October): 723-732. (JSTOR link).

Fess, P. E. 1969. The variable (direct) costing concept in perspective. Management Accounting (April): 21-23.

Fess, P. and W. Ferrara. 1961. The period concept for income measurement - Can it be defended. The Accounting Review 36(4): 598-602.

Fill, W. L. 1952. The break-even chart. The Accounting Review (April): 202-209. (JSTOR link).

Flock, H. H. 1971. The change to direct costing in a multi-product company. Management Accounting (July): 52-55.

Foster, B. P. and S. J. Baxendale. 2008. The absorption vs. direct costing debate. Cost Management (July/August): 40-48.

Frank, G. W. 1952. Will direct costing theory stand inspection? N.A.C.A. Bulletin (December): 490-499.

Fremgen, J. M. 1962. Variable costing for external reporting - A reconsideration. The Accounting Review (January): 76-81. (JSTOR link).

Fremgen, J. M. 1964. The direct costing controversy - An identification of issues. The Accounting Review (January): 43-51. (JSTOR link).

Frye, D. J. 1971. Combined costing method: Absorption and direct. Management Accounting (January): 18-20.

Furlong, W. L. 1967. Risk income and alternative income concepts. Management Accounting (April): 25-29.

Gietzmann, M. B. and G. E. Monahan. 1996. Absorption versus direct costing: The relevance of opportunity costs in the management of congested stochastic production systems. Management Accounting Research (December): 409-429.

Gordon, L. A. and M. P. Loeb. 2001. Distinguishing between direct and indirect costs is crucial for internet companies. Management Accounting Quarterly (Summer): 12-17. (Summary).

Greer, H. C. 1954. Alternatives to direct costing. N.A.C.A. Bulletin (March): 878-888.

Grinnell, D. J. 1976. Product mix decisions: Direct costing vs. absorption costing. Management Accounting (August): 36-42, 53.

Grinnell, D. J. 1977. Using linear programming to compare direct and absorption costing. The Accounting Review (April): 485-491. (JSTOR link).

Hadley, G. and T. M. Whitin. 1962. Analysis of Inventory Systems. Englewood Cliffs, N.J.: Prentice Hall.

Harris, C. C. 1978. The Break-Even Handbook: Techniques for Profit Planning and Control. Prentice-Hall, Inc.

Harris, J. M. 1962. How we develop product-line profit. N.A.A. Bulletin (September): 55-60.

Harris, J. N. 1936. What did we learn last month? N.A.C.A. Bulletin (January 15): 501-527. (This is an early paper advocating direct costing, rather than absorption costing, for product costing purposes).

Heimann, L. and R. S. Rosenbloom. 1958. Obtaining benefits of both direct and standard costing in a furniture factory. N.A.A. Bulletin (February): 45-56.

Hepworth, S. R. 1954. Direct costing - The case against. The Accounting Review (January): 94-99. (JSTOR link). (Summary).

Hirschman, R. W. 1965. Direct costing and the law. The Accounting Review (January): 176-183. (JSTOR link).

Hobbs, W. III. 1970. Contribution reporting for consumer products. Management Accounting (November): 22-24.

Hofer, C. R. 1970. Analysis of fixed costs in inventory. Management Accounting (September): 15-17. (Fixed costs in direct costing).

Horngren, C. T. 1967. A contribution margin approach to the analysis of capacity utilization. The Accounting Review (April): 254-264. (JSTOR link).

Horngren, C. T. and G. H. Sorter. 1961. "Direct" costing for external reporting. The Accounting Review (January): 84-93. (JSTOR link).

Howell, F. S. 1954. A "contribution" approach to distribution costing. N.A.C.A. Bulletin (October): 214-224.

Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): On line publication, not numbered. (Summary).

Ijiri, Y., R. K. Jaedicke and J. L. Livingstone. 1965. The effect of inventory costing methods on full and direct costing. Journal of Accounting Research (Spring): 63-74. (JSTOR link).

Ingraham, H. A. 1951. Elementary presentation of volume, cost and profit relationships. The Accounting Review (July): 414-416. (JSTOR link).

Jaedicke, R. K. 1958. Some notes on product-combination decisions. The Accounting Review (October): 596-601. (JSTOR link).

James, J. V. 1962. Things learned in the installation of direct costing. N.A.A. Bulletin (March): 75-82.

Johnson, H. T. 1989. Professors, customers, and value: Bringing a global perspective to management accounting education. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 7-20. (Summary).

Johnson, M. K. 1968. A system of modified direct costing for planning and control. Management Accounting (June): 51-56. (Related to alleviating problems in the conversion to direct costing).

Jordan, L. H. 1962. A discussion of the usefulness and theory of direct costing. N.A.A. Bulletin (March): 53-60.

Kadel, J. H. 1972. Contribution reporting. Management Accounting (November): 40-46.

Kallimanis, W. S. 1968. Product contribution analysis for multi-product pricing. Management Accounting (July): 3-11. (Using the present value of the product's contribution for product pricing decisions).

Kee, R. C. 2001. Implementing cost-volume-profit analysis using an activity-based costing system. Advances in Management Accounting (10): 77-94. (Summary).

Keller, I. W. 1967. Controlling contribution. Management Accounting (June): 21-32. (Related to handling capacity cost changes).

Kemp, P. S. 1962. Contribution margin analysis by company segments - Three uses. N.A.A. Bulletin (November): 29-37. (Related to direct, controllable, and avoidable costs).

Kemp, P. S. 1968. Contribution margin reporting for diversified companies. Management Accounting (May): 14-17.

Kempster, J. H. 1965. Marginal cost and income accounting - Some perennial problems. N.A.A. Bulletin (March): 21-30.

Knutzen, K. K. 1962. Using direct costing information for pricing. N.A.A. Bulletin (August): 39-47.

Koehler, R. W. 1991. Triple-threat strategy. Management Accounting (October): 30-34. (Related to using ABC, direct costing and the contribution margin approach).

Kriebel, H. A. 1960. Direct costing - Practice, not principle. N.A.A. Bulletin (September): 92-93.

Kupfer, T. M. 1955. The tax status of the direct costing method. N.A.C.A. Bulletin (April): 1041-1046.

Langenberg, W. 1963. Management accounting by absorption costing with direct costing information. N.A.A. Bulletin (March): 3-13.

Langenberg, W. 1964. Sequential profit measurement = optimum profit. N.A.A. Bulletin (June): 19-34. (Profit contribution reporting compared to the conventional income statement).

Langenberg, W. 1965. Planning your profit path - Through contribution reporting. N.A.A. Bulletin (March): 3-16.

Langholm, O. 1965. Cost structure and costing method: An empirical study. Journal of Accounting Research (Autumn): 218-227. (JSTOR link).

Largay, J. A. III. 1973. Microeconomic foundations of variable costing. The Accounting Review (January): 115-119. (JSTOR link).

LeDuc, H. A. 1965. Converting to a direct cost system. N.A.A. Bulletin (May): 17-21.

Lemke, K. W. 1967. Biased matching concepts of direct costing. Management Accounting (April): 51-54.

Lentilhon, R. W. 1964. Direct costing - Either... or? The Accounting Review (October): 880-883. (JSTOR link).

Logan, G. T. Jr. 1968. The direct costing controversy. Management Accounting (September): 9-12.

Longenecker, R. E. 1953. Direct costing in a glass container plant. N.A.C.A. Bulletin (June): 1280-1286.

Longenecker, R. E. 1962. Converting to direct costing. N.A.A. Bulletin (August): 25-37.

Lowe, A. M. 1956. Direct costing for a rayon manufacturer. N.A.C.A. Bulletin (May): 1119-1126.

Ludwig, J. W. 1954. Inaccuracies in direct costing. N.A.C.A. Bulletin (March): 895-906.

Luenstroth, H. W. 1952. The case for direct costing. N.A.C.A. Bulletin (August): 1479-1495.

Luenstroth, H. W. 1965. A second "case for direct costing" - Twelve years later. N.A.A. Bulletin (May): 3-9.

Lundquist, W. H. 1962. Direct costing can be applied to a job shop. N.A.A. Bulletin (March): 14.

Luther, R. and B. O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints. Journal of Cost Management (September/October): 16-21. (Summary).

Lyon, G. C. 1973. Fixed characteristics of variable costs. Management Accounting (October): 27-30.

Malandro, R. 1960. Direct costing - Not for financial reporting. N.A.A. Bulletin (September): 89-90.

Marple, R. P. 1955. Direct costing and the uses of cost data. The Accounting Review (July): 430-438. (JSTOR link).

Marple, R. P. 1956. Try this on your class, professor. The Accounting Review (July): 492-497. (JSTOR link). (The all fixed cost company).

Marple, R. P. 1963. The relative contribution approach to management reporting. N.A.A. Bulletin (June): 3-14 .

Marple, R. P. (ed.). 1965 National Association of Accountants on Direct Costing: Selected Papers. The Ronald Press Company. Review by G. H. Cowperthwaite. (JSTOR link).

Martin, H. 1985. Breaking through the breakeven barriers. Management Accounting (May): 31-34.

Martin, J. R. Not dated. Chapter 11: Conventional Linear Cost-Volume-Profit Analysis. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web.

Martin, J. R. Not dated. The contribution margin controversy. Management And Accounting Web.

Martin, J. R. 1987. Integrating the major concepts and techniques of cost and management accounting: A recommendation. Issues In Accounting Education (Spring): 72-84.

Martin, J. R. 1994. A controversial issues approach to enhance management accounting education. Journal of Accounting Education (Winter): 59-75. (Summary).

Mauriello, J. A. 1954. Convertibility of direct and conventional costing. N.A.C.A. Bulletin (March): 888-894.

McIntyre, E. V. 1974. An algebraic aid in teaching the differences between direct costing and full-absorption costing models: An extension. The Accounting Review (October): 839-840. (JSTOR link).

Mecimore, C. D. and M. F. Cornick. 1982. Banks should use management accounting models. Management Accounting (February): 13-18.

Miller, R. D. and T. L. Robinson. 1970. Performance reports based on direct costing: A case study. Management Accounting (April): 43-47.

Milligan, B. L. 1969. Contribution margin in decision making. Management Accounting (October): 33-38.

Moonitz, M. 1961. Direct costing and public reporting. N.A.A. Bulletin (October): 45-46.

Moore, C. L. 1962. The concept of the P/V graph applied to capital investment planning. The Accounting Review (October): 721-729. (JSTOR link).

Moore, C. L. 1969. An extension of break-even analysis. Management Accounting (May): 55-58.

Moss, M. F. and W. C. Haseman. 1957. Some comments on the applicability of direct costing to decision making. The Accounting Review (April): 184-193. (JSTOR link).

Neikirk, W. W. 1951. How direct costing can work for management. N.A.C.A. Bulletin (January): 523-535.

Neilsen, O. 1954. Direct costing - The case "for". The Accounting Review (January): 89-93. (JSTOR link). (The author's name was printed in TAR as Neilsen, but I believe it should be Nielsen).

Nielsen, O. 1966. A predecessor of direct costing. Journal of Accounting Research (Spring): 119-120. (JSTOR link).

Niemczyk, W. I. 1963. Cost report reform with direct costing. N.A.A. Bulletin (July): 16.

North, P. 1970. An application of direct costing. Management Accounting (January): 48-50.

Owens, V. C. Jr. 1958. A magazine publisher's adoption of budgeting and direct costing. N.A.A. Bulletin (November): 57-64.

Park, H. G. 1988. A graphical analysis of profit variances under absorption and direct costing. Journal of Accounting Education 6(1): 139-147.

Park, H. G. 1989. A three-dimensional graphic display of the impact of inventory changes on absorption and direct costing incomes. Journal of Accounting Education 7(2): 279-292.

Parker, J. R. E. 1963. Give consideration to direct costing for external reporting. N.A.A. Bulletin (October): 3-9.

Patterson, J. R. 1968. Decision making applications of direct cost information. Management Accounting (January): 11-22.

Peirce, R. F. 1964. The importance of the distinction between fixed and variable costs. N.A.A. Bulletin (May): 19-26. (Absorption costing and direct costing).

Pendleton, S. A. 1954. Variable budgeting for planning and control. N.A.C.A. Bulletin (November): 323-334.

Pompan, J. M. 1959. Direct and absorption costing in one system. N.A.A. Bulletin (March): 5-18.

Portman, R. K. 1958. Installing direct costing in one division of a company. N.A.A. Bulletin (June): 5-12. (Case study).

Primrose, P. L. 1992. Is anything really wrong with cost management? Journal of Cost Management (Spring): 48-57. (Summary).

Purdy, C. R. and D. E. Ricketts. 1974. The effect of cost-volume-profit structure on full and direct costing net income: A generalized approach. The Accounting Review (July): 603-607.

Rambow, E. A. 1971. Direct costing the company's aircraft. Management Accounting (April): 25-26, 36.

Rasch, H. 1957. A better product mix recipe through direct costing. N.A.C.A. Bulletin (March): 869-874.

Raun, D. L. 1951. The problem of fixed charges. The Accounting Review (July): 338-346. (JSTOR link).

Reitell, C. 1958. Direct costing opens the door to profit planning. N.A.A. Bulletin (April): 5-14.

Rennhack, E. E. 1951. More informative costs on the income statement. N.A.C.A. Bulletin (April): 883-892.

Rhodes, J. E. 1968. Valuing period costs in inventory under direct costing. Management Accounting (February): 25-26.

Ricketts, D. E. and C. R. Purdy. 1974. The effect of cost-volume-profit structure on full and direct costing net income: A generalizable approach. The Accounting Review (July): 603-607. (JSTOR link).

Rickey, K. R. 1961. Direct costing - An aid in contract profit planning and control. N.A.A. Bulletin (November): 43-48.

Robinson, M. A., ed. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm. Journal of Management Accounting Research (2): 1-32. (This is an informal debate between Boer, Horngren, Kaplan and Shank that adds some new dimensions to the old controversy over direct costing). (Summary of Kaplan & Shank). (Summary of Boer & Horngren).

Rushton, J. J. 1954. Cost accounting gets its hair cut. N.A.C.A. Bulletin (November): 335-344. (Direct costing is defined as "an ordinary cost system with its hair cut").

Sauber, R. W. 1955. Management appraises direct costing - A play. N.A.C.A. Bulletin (December): 459-472. (Sales are up, profit is down. What's going on?).

Schiff, M. 1987. Variable costing: A closer look. Management Accounting (February): 36-39. Schiff reported that "despite what the literature says, variable costing has been acceptable for public reporting...". On the basis of a survey of 1,200 manufacturing firms, 671 firms (56%) did not charge all fixed manufacturing cost to inventory in published financial statements.

Schlosser, J. H. Jr. 1963. Helping management choose between direct and absorption costing. N.A.A. Bulletin (November): 47-54.

Schulte, R. G. 1975. One more time: Direct costing versus absorption costing. Management Accounting (November): 11-14.

Schwab, R. J. 1975. A contribution approach to transfer pricing. Management Accounting (February): 46-48.

Schweitzer, M., E. Trossmann and G. Lawson. 1991. Break-Even Analyses: Basic Model, Variants, Extensions. Chichester, U.K.: John Wiley & Sons.

Seiler, R. E. 1959. Improvements in external reporting by use of direct costing. The Accounting Review (January): 59-66. (JSTOR link).

Sharp, D. 1970. The effect of direct costing on the relative size of financial ratios. Management Accounting (November): 14-18.

Shearer, L. L. 1967. Direct costing for sales pricing and profit planning. Management Accounting (July): 17-23.

Shwayder, K. 1968. A note on a contribution margin approach to the analysis of capacity utilization. The Accounting Review (January): 101-104. (JSTOR link).

Sinclair, K. P. and J. A. Talbott Jr. 1986. Using breakeven analysis when cost behavior is unknown. Management Accounting (July): 52-55.

Sopariwala, P. R. 2009. The absorption vs. direct costing debate: A compromise solution. Cost Management (November/December): 41-46.

Sorter, G. H. and C. T. Horngren. 1962. Asset recognition and economic attributes - The relevant costing approach. The Accounting Review (July): 391-399.

Squier, R. H. 1964. Foundry costing utilizing direct costs. N.A.A. Bulletin (February): 49-56.

Stallman, J. C. 1979. A simplified graphical display of production and sales volume effects on absorption costing income. The Accounting Review (April): 390-395. (JSTOR link).

Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74. (JSTOR link).

Stephens, H. V. 1972. A profit-oriented marketing information system. Management Accounting (September): 37-42.

Sturgeon, F. W. 1955. The appeal of direct costing in a bakery operation. N.A.C.A. Bulletin (November): 368-376.

Swalley, R. W. 1974. The benefits of direct costing. Management Accounting (September): 13-16.

Thompson, A. A. Jr. 1973. Economics of the Firm: Theory and Practice. Prentice Hall.

Thorn, W. A. 1958. Converting from conventional to direct standard costs. N.A.A. Bulletin (April): 83-93.

Traver, F. L. 1960. Improving the status of direct costing for external reporting. N.A.A. Bulletin (September): 19-30.

Treacy, J. E. 1977. For direct costing in the steel industry. Management Accounting (June): 44-46.

Troxel, R. B. 1988. The many flaws of contribution margin analysis. Journal of Cost Management (Fall): 3-5.

Turner, M. J. and R. W. Hilton. 1989. Use of accounting product-costing systems in making production decisions. Journal of Accounting Research (Autumn): 297-312. (JSTOR link).

Van Ness, P. H. 1960. Direct costing and the no-value inventory. N.A.A. Bulletin (December): 51-52.

Vatter, W. J. 1961. Toward a generalized break-even formula. N.A.A. Bulletin (December): 5-10.

Vickers, D. 1960. On the economics of break-even. The Accounting Review (July): 405-412. (JSTOR link).

Walsh, P. R. 1962. Balancing the considerations for company thinking of direct costing. N.A.A. Bulletin (March): 83-89.

Weathers, H. T. 1972. An eclectic accounting approach. Management Accounting (December): 35-38.

Weber, C. 1966. The Evolution of Direct Costing. Center for International Education and Research in Accounting. University of Illinois.

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