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Explicating the design of overhead absorption procedures in UK organisations

Drury, Colin and Tayles, M. (2005) Explicating the design of overhead absorption procedures in UK organisations. British accounting review, 37 (1). pp. 47-84. ISSN 0890-8389

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    Abstract

    This paper reports the findings of a postal questionnaire survey that examines the extent to which potential explanatory factors influence the level of complexity of product costing system design choices in UK companies. It is argued that because previous surveys have sought to classify costing systems by two discrete alternatives, either traditional or ABC systems, they do not adequately capture the diversity of practices that exist. The distinguishing feature of this paper is that it adopts a broader perspective and examines cost system design choices that vary along a continuum ranging from very simplistic to highly complex costing systems.

    Item Type: Article
    Additional Information: UoA 35 (Accounting and Finance) © 2004 Elsevier Ltd. All rights reserved.
    Subjects: H Social Sciences > HF Commerce
    H Social Sciences > HG Finance
    Schools: The Business School
    The Business School > Financial Ethics and Governance Research Group
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    References:

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    Depositing User: Sara Taylor
    Date Deposited: 22 Feb 2007
    Last Modified: 28 Jul 2010 19:19
    URI: http://eprints.hud.ac.uk/id/eprint/139

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