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Brierley, J.A., Cowton, Christopher J. and Drury, Colin (2006) The application of costs in make-or-buy decisions: an analysis. International Journal of Management, 23. pp. 794-800. ISSN 0813-0183
Metadata only available from this repository.Abstract
There has been little recent empirical research which has examined the application of costs in make-or-buy decisions. This paper presents the results of a questionnaire survey with 256 British management accountants and interviews with 55 of them that gather evidence about the application of costs in make-or-buy decisions. The results of the questionnaire show that, in general, direct, manufacturing or total costs or some combination thereof are used in make-or-buy decisions. The interviews showed that in some cases that costs may be used inappropriately when the costs include allocated and assigned overheads and this might lead to sub-optimal decisions.
| Item Type: | Article |
|---|---|
| Subjects: | T Technology > TS Manufactures H Social Sciences > HD Industries. Land use. Labor > HD61 Risk Management |
| Schools: | The Business School The Business School > Financial Ethics and Governance Research Group |
| Related URLs: | |
| Depositing User: | Briony Heyhoe |
| Date Deposited: | 04 Jul 2008 15:45 |
| Last Modified: | 22 Oct 2008 14:34 |
| URI: | http://eprints.hud.ac.uk/id/eprint/977 |
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