The best replacement for variable costing is absorption.

The best alternatives to variable costing are rated as following:
★★★★★  absorption
★★★★  full costing
★★★★  absorption costing
★★★  activity based costing
★  target costing
★  full absorption costing
  marginal costing
  functional costing
  direct costing
  fixed costing

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Speaking about variable costing, one probably shouldn't forget about gaap.

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