A spreadsheet analysis of different costing systems |
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| Affiliation: | 1. Department of Accounting, College of Business and Economics, West Virginia University, Morgantown, WV 26506-6025, USA;2. Indiana University, Kelley School of Business Indianapolis, BS4012, 801 W. Michigan Street, Indianapolis, IN 46202-5151, USA;3. School of Business, Robert Morris University, 6001 University Boulevard, Moon Township, PA 15108, USA;1. UMR ECOSYS, INRA, AgroParisTech, Université Paris-Saclay, 78850 Thiverval-Grignon, France;2. INRAP, UMR 5140 INRAP-AgroParisTech Archéologie des sociétés méditerranéennes, 78850 Thiverval-Grignon, France;3. EDYTEM, UMR 5204, Université Savoie Mont Blanc, CNRS, bat. Pôle Montagne, 73376 Le Bourget du Lac, France |
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| Abstract: | This note describes a project that uses a spreadsheet to illustrate the conceptual similarities and differences between actual, normal, and standard costing systems, under both variable and absorption reporting formats. Budgeting and variance analysis are also included in the illustration. The purpose of the project is to enhance, via a comprehensive numerical example, the student's understanding of these three costing systems. A spreadsheet formulation enables the student to perform sensitivity analysis, while eliminating the need for repetitive income statement formatting and calculations. |
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