From the discussion above, it can be seen
that the pressure to meet investors’ fi nancial
expectation and the greater capital intensity as indicated by the greater proportion of fi xed
ปที่ 9 ฉบับที่ 26 ธันวาคม 2556 วารสารวิชาชีพบัญชี 77
The Impact of Product Costing Choices on Profitability Being Reported in the Current Operating Environment…
manufacturing overhead to total manufacturing
costs may have made net income differential
to become greater than what it has been in the
past while JIT system tends to minimize net
income differential under the two methods. This
study aims to examine the impact of product
costing choices on profi tability in the current
operating environment by