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Direct Costing. | Synapse

March 18, 2026

Direct Costing.

Key Points

The review aims to analyze the key concepts presented in the book 'Direct Costing.'
Book review format
Critical analysis of the authors' arguments
Assessment of practical applications
Highlights the effectiveness of direct costing in cost management
Identifies key accounting principles discussed in the book
Emphasizes the relevance of variable costs in financial decision-making

Abstract

Abstract Reviews the book "Direct Costing," by William E. Arnstein and Frank Gilbert.

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Authors

T

Thomas J. Burns

V

Vincent F. McCormack

Journals

The Accounting Review

Actions

Institutions

Pennsylvania State University

C

College of Accounting

References and Citations

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Cite this study

Burns et al. (Thu,) studied this question.

www.synapsesocial.com/papers/69ba43cb4e9516ffd37a55d8 — DOI: https://doi.org/10.2308/tar-4481736

Also consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

Standard and Direct Costing (Book).· 1963
The Evolution of Direct Costing (Book).· 1967
How to Install and Effectively Use Direct Costing (Book).· 1965
Direct Cost and Contribution Accounting: An Integrated Management Accounting System.· 1975
Managerial Cost Accounting.· 1971