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A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing

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  • Brierley, John A.
  • Cowton, Christopher J.
  • Drury, Colin

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  • Brierley, John A. & Cowton, Christopher J. & Drury, Colin, 2006. "A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing," International Journal of Production Economics, Elsevier, vol. 100(2), pages 314-321, April.
    • Handle: RePEc:eee:proeco:v:100:y:2006:i:2:p:314-321
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    References listed on IDEAS

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    1. Bhimani, Alnoor, 1996. "Management Accounting: European Perspectives," OUP Catalogue, Oxford University Press, number 9780198289661.
    2. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    3. Christopher D. Ittner & William N. Lanen & David F. Larcker, 2002. "The Association Between Activity‐Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, June.
    4. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    5. Lamminmaki, Dawne & Drury, Colin, 2001. "A comparison of New Zealand and British product-costing practices," The International Journal of Accounting, Elsevier, vol. 36(3), pages 329-347, September.
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    Cited by:

    1. Johnson, Michael D. & Kirchain, Randolph E., 2009. "Quantifying the effects of product family decisions on material selection: A process-based costing approach," International Journal of Production Economics, Elsevier, vol. 120(2), pages 653-668, August.
    2. Charles, Shannon L. & Hansen, Don R., 2008. "An evaluation of activity-based costing and functional-based costing: A game-theoretic approach," International Journal of Production Economics, Elsevier, vol. 113(1), pages 282-296, May.
    3. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
    4. Johnson, Michael & Kirchain, Randolph, 2009. "Quantifying the effects of parts consolidation and development costs on material selection decisions: A process-based costing approach," International Journal of Production Economics, Elsevier, vol. 119(1), pages 174-186, May.
    5. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    6. Rogozhin, Alex & Gallaher, Michael & Helfand, Gloria & McManus, Walter, 2010. "Using indirect cost multipliers to estimate the total cost of adding new technology in the automobile industry," International Journal of Production Economics, Elsevier, vol. 124(2), pages 360-368, April.
    7. Satoglu, Sule Itir & Durmusoglu, M. Bulent & Dogan, Ibrahim, 2006. "Evaluation of the conversion from central storage to decentralized storages in cellular manufacturing environments using activity-based costing," International Journal of Production Economics, Elsevier, vol. 103(2), pages 616-632, October.

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