2.3.3 Average Net Income Differential as a Percentage of Sales
Taken into account the effect of company size, the impact of the two product costing methods was calculated as a percentage of sales. This also indicates the impact of the two product costing methods on profit margin ratio. Table 6
shows descriptive statistics of average net income differential as a percentage of sales. It can be observed that the impact of the two product costing methods in Consumer Products is now the largest and that in Agro & Foods Industry is
the smallest in the majority of the nine years studied. Also, the impact of the two product costing methods on profit margin ratio of the total sample changes slightly over the period studied,except that in the year 2008 to the year 2010.