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

Brierley, John A., Cowton, Christopher J. and Drury, Colin (2001) How product costs are calculated and used in decision making: a pilot study. Managerial auditing journal, 16 (4). pp. 202-206. ISSN 0268-6902

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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

Item Type: Article
Subjects: H Social Sciences > HG Finance
H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Schools: The Business School
The Business School > Financial Ethics and Governance Research Group
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Depositing User: Sara Taylor
Date Deposited: 15 Feb 2008 15:04
Last Modified: 22 Oct 2008 13:32
URI: http://eprints.hud.ac.uk/id/eprint/531

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