Direct costing treats fixed costs (overheads such as administrative and selling costs) as period costs (associated with time and not output).

from what i can tell sui, direct costing is the same :X and i have an article about ABB vs direct costing, just pondering if i can use it for my ABB vs ABC assignment :P

but i dont want to wait till 1am

Oh don't get me started on Management accounting, my lecturer is woeful. I'll find my notes

i have but its hit the download limit of 5gb . i'm not going to pay for 2 accounts !