The Accounting Review Vol. 48 No. 1 1973
Absorption Costing and Fixed Factors of Production: A Reply.
Abstract
Presents a reply to a comments made on the research paper "The Conceptual Foundations of Absorption Costing," which was published in an earlier issue of the journal "The Accounting Review." Statement that to argue that linking fixed costs to production neglects the time element is fallacious; Argument that given the dynamic nature of business it is foolish to assume that fixed assets always lack alternative uses; Misunderstanding of the exact nature of economic theory by the reviewers.
- DOI
- 10.2308/tar-4484045
- Volume
- 48
- Issue
- 1
- Pages
- 130-131
- Language
- en
- Sources
- crossref openalex