Search:
Computing and Library Services - delivering an inspiring information environment

The application of costs in make-or-buy decisions: an analysis

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

Item control for Repository Staff only:

View Item

University of Huddersfield, Queensgate, Huddersfield, HD1 3DH Copyright and Disclaimer All rights reserved ©