Različite računovodstvene prakse, zasnovane na istim računovodstvenim konceptima i principima, razvijene su kako bi se zadovoljile višestruke i promjenljive potrebe korisnika računovodstvenih izvještaja. Direktno i apsorpciono obračunavanje troškova su dvije računovodstvene prakse, međutim i dalje postoje kontroverze oko toga koja je od ove dvije metode obračuna troškova bolja za donošenje odluka i izvještavanje korisnika računovodstvenih informacija. Cilj ovog rada je zadržati se na istorijskoj prirodi kontroverze i izradi argumente za metodu obračuna troškova koja počiva na ekonomskoj logici i realnosti tržišta, prezentujući genezu obračuna po varijabilnim troškovima, kao i poređenje efekata pune cijene koštanja, sa jedne strane, i efekata obračuna po varijabilnim troškovima, sa druge strane, na neto dobitak. Rad će biti ograničen na netehničke aspekte primjene sistema obračuna troškova u proizvodnim preduzećima. Primarna namjera jeste da ovaj rad doprinese računovodstvenoj profesiji, međutim, rad nije namijenjen samo računovođama, nego i samim menadžerima preduzeća.

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