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How product costs are calculated and used in decision making: a pilot study
15 references·1 citing·35 second hop
How product costs are calculated and used in decision making: a pilot study (2001)How product costs are calculated and used…Cost system design and profitability analysis in UK companies (2000)Cost system design and profit…Cost & effect: using integrated cost systems to drive profitability and performance (1998)Cost & effect: using integrat…Activity-Based Techniques: The Real Life Consequences (1996)Activity-Based Techniques: Th…Issues arising from surveys of management accounting practice (1995)Issues arising from surveys o…Product costing in UK manufacturing organizations (1994)Product costing in UK manufac…The deployment of costing techniques and practices: a UK study (1992)The deployment of costing tec…Management and Cost Accounting (1992)Management and Cost AccountingDoes financial accounting dominate management accounting—a research note (1992)Does financial accounting dom…Activity-based Systems: Measuring the Costs of Resource Usage (1992)Activity-based Systems: Measu…The design of cost management systems : text, cases, and readings (1991)The design of cost management…Accounting innovations and adaptations: A U.K. case (1991)Accounting innovations and ad…One Cost System Isn't Enough (1988)One Cost System Isn't EnoughRelevance Lost: The Rise and Fall of Management Accounting (1987)Relevance Lost: The Rise and …How Cost Accounting Systematically Distorts Product Costs (1987)How Cost Accounting Systemati…Accounting Lag: The Obsolescence of Cost Accounting Systems (1986)Accounting Lag: The Obsolesce…An Improved Methodology For Absorption Costing: Efficiency Based Absorption Costing (EBAC) (2011)An Improved Methodology For A…The evolution of management accounting (1984)The performance measurement manifesto. (1991)Cost accounting in Finland: current practice and trends of development (1996)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)Utilising a typology of management accounting change: An empirical analysis (2005)The fragmented communication structure within the accounting academia: the case of activity-based costing research genres (2002)Explicating the design of overhead absorption procedures in UK organizations (2004)Cost Accounting: A Managerial Emphasis, (2010)Journal of Management Accounting Research (2012)Dysfunctional Consequences of Performance Measurements (1956)Measuring manufacturing performance: a new challenge for managerial accounting research (1983)The costs of activity-based management (2002)A Review of Activity-Based Costing: Technique, Implementation, and Consequences (2006)The evolution of a management philosophy: The theory of constraints (2006)Conditions under which activity-based cost systems provide relevant costs. (1991)Manufacturing strategy and environmental consciousness (1995)Equivalence of two healthcare costing methods: bottom‐up and top‐down (2008)The consequences of customization on management accounting system design (2000)The green book : appraisal and evaluation in central government (2003)The Green Book: Central Government Guidance on Appraisal and Evaluation (2019)The Balanced Scorecard: what is the score? A rhetorical analysis of the Balanced Scorecard (2003)Integrating sustainability reporting into management practices (2008)Industrial Product-Service Systems—IPS 2 (2010)Fundamental Changes in Marketing Organization: The Movement toward a Customer-Focused Organizational Structure (2000)Theory and practice of online learning (2004)Asymmetric Cost Behavior (2014)Are overhead costs strictly proportional to activity? (1994)Does Capacity Utilization Affect the “Stickiness” of Cost? (2004)The relation between cost-system design, managers’ evaluations of the relevance and usefulness of cost data, and financial performance: an empirical study of US hospitals (2005)Towards a dynamic theory of strategy (1991)Performance measurement system design (1995)The impact of supply chain integration on performance: A contingency and configuration approach (2009)Manufacturing overhead cost driver analysis (1990)Structure, speed and salience: performance measurement in the supply chain (2004)Accounting as a social and institutional practice: perspectives to enrich our understanding of accounting change (2005)
this work references cited by second hop

References

  • 1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
  • 1992Management and Cost Accounting1,055 cited
  • 1998Cost & effect: using integrated cost systems to drive profitability and performance719 cited
  • 1992Activity-based Systems: Measuring the Costs of Resource Usage479 cited
  • 1991The design of cost management systems : text, cases, and readings251 cited
  • 1988One Cost System Isn't Enough246 cited
  • 1987How Cost Accounting Systematically Distorts Product Costs243 cited
  • 1986Accounting Lag: The Obsolescence of Cost Accounting Systems202 cited
  • 1994Product costing in UK manufacturing organizations147 cited
  • 1992The deployment of costing techniques and practices: a UK study124 cited
  • 1995Issues arising from surveys of management accounting practice110 cited
  • 2000Cost system design and profitability analysis in UK companies43 cited
  • 1992Does financial accounting dominate management accounting—a research note38 cited
  • 1991Accounting innovations and adaptations: A U.K. case31 cited
  • 1996Activity-Based Techniques: The Real Life Consequences27 cited

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  • 2011An Improved Methodology For Absorption Costing: Efficiency Based Absorption Costing (EBAC)15 cited