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

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