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

John A. Brierley · Christopher John Cowton · Colin Drury

17 citations0/0 files storedManagerial Auditing Journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting and Financial Management

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.

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1987Relevance Lost: The Rise and Fall of Management Accounting 1992Management and Cost Accounting 1998Cost & effect: using integrated cost systems to drive profitability and performance 1992Activity-based Systems: Measuring the Costs of Resource Usage 1991The design of cost management systems : text, cases, and readings 1988One Cost System Isn't Enough 1987How Cost Accounting Systematically Distorts Product Costs 1986Accounting Lag: The Obsolescence of Cost Accounting Systems

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