Keywords: Direct costs
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Journal Articles
Managerial Auditing Journal (1997) 12 (9): 490–497.
Published: 01 December 1997
.... Synthesizes various PCSs into a coherent structure and introduces new PCSs such as direct costing and super direct costing (which are different from the classic variable costing and super variable costing) systems. Explains how the continuous nature of issues facing management needs a matching continuum...

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