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A Simplified Graphical Display of Production and Sales Volume Effects on Absorption Costing Income.

James C. Stallman

Associate Professor of Accountancy, University of Missouri-Columbia. 1

The Accounting Review 1979

Abstract ABSTRACT: Two graphs are constructed to show (1) the effects of sales level changes on absorption costing income (at any specified production volume) and, (2) the effects of production volume changes on absorption costing income (at any specified sales level). Each construction is based on a graph of direct costing income with the result that a useful picture of the relationship between direct and absorption costing income is obtained.

DOI
10.2308/tar-4482611
Volume
54 (2)
Pages
390-395
Language
en
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