TY - JOUR
T1 - Research into product costing practice
T2 - a European perspective
AU - Brierley, John A.
AU - Cowton, Christopher
AU - Drury, Colin
PY - 2001
Y1 - 2001
N2 - This paper summarizes and reviews research of product costing practice in Europe. The review considers research into how many accounting systems firms use, product cost structures, the use of blanket overhead rates in product costing, the bases used to calculate overhead rates, the application of product costs in decision making and product pricing, and the use of activity-based costing. Although significant progress has been made over the last decade in describing costing practices in Europe, further work remains to be done. Having identified gaps in, and questions arising from, previous research, the paper concludes with recommendations for future research.
AB - This paper summarizes and reviews research of product costing practice in Europe. The review considers research into how many accounting systems firms use, product cost structures, the use of blanket overhead rates in product costing, the bases used to calculate overhead rates, the application of product costs in decision making and product pricing, and the use of activity-based costing. Although significant progress has been made over the last decade in describing costing practices in Europe, further work remains to be done. Having identified gaps in, and questions arising from, previous research, the paper concludes with recommendations for future research.
U2 - 10.1080/09638180126635
DO - 10.1080/09638180126635
M3 - Article
VL - 10
SP - 215
EP - 256
JO - European Accounting Review
JF - European Accounting Review
SN - 0963-8180
IS - 2
ER -