How product costs are calculated and used in decision making: a pilot study

Emerald - Tập 16 Số 4 - Trang 202-206 - 2001
John A.Brierley1, Christopher J.Cowton2, ColinDrury2
1Lecturer in Accounting and Finance, Sheffield University Management School, Sheffield, UK
2Professor of Accounting and Finance, Huddersfield University Business School, The University of Huddersfield, Huddersfield, UK

Tóm tắt

Reports the findings of a pilot survey into how product costs are calculated and how they are used in decision making in manufacturing industry in the UK. The survey examines how many accounting systems firms use, blanket overhead rates in product costing; the bases used to calculate overhead rates; the application of product costs in decision making; and profitability maps. The results show that a variety of methods are used to calculate product costs and that they are used to a significant extent in decision making.

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Emerald

Tập 16 Số 4

202-206

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