Authors: James M. Emig, Ph.D., CPA, Villanova University; Robert P. Derstine, Ph.D., CPA, West Chester University and Thomas J. Grant, Sr., M.B.A., CMA, Kutztown University

To help students truly understand (rather than memorize), we have used our combined 100+ years of teaching experience to develop some “tricks and techniques” for the Variable Costing topic in Managerial Accounting courses. We have found it effective to initially present material in a “simplified manner,” along with some visual props, designed to help students understand the concepts and proceed from that basis to the more difficult material later in the course.

This article is from the Accounting Instructor’s Resource, an electronic journal that provides teaching tips and insights to those who teach accounting and other business courses.

Read: Managerial Accounting Teaching Technique to Aid Students in Understanding the Difference Between Absorption Costing and Variable Costing