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

John A. Brierley, Christopher Cowton, Colin Drury

Research output: Contribution to journalArticle

9 Citations (Scopus)

Abstract

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.
Original languageEnglish
Pages (from-to)202-206
Number of pages5
JournalManagerial Auditing Journal
Volume16
Issue number4
DOIs
Publication statusPublished - 2001

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