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Implications of Standard Costing System in Manufacturing: A Case Study

Author

Listed:
  • Paul Eisenberg

    (University of Derby, United Kingdom)

Abstract

The case study was carried out in the field of Management Accounting and Performance Evaluation at the University of Derby, United Kingdom. The purpose of the case study is to critically evaluate the implications of retaining the standard costing system at the female sportswear manufacturing company Active Sports Life (ASL) and to make relevant recommendations. The paper shows that management accounting processes have to follow company strategy in a given business environment. A combination of management accounting instruments can prove successful to save on costs, to retain valuable goods and services and to remain competitive through appropriate pricing.

Suggested Citation

  • Paul Eisenberg, 2016. "Implications of Standard Costing System in Manufacturing: A Case Study," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 5(3), pages 162-165, August.
    • Handle: RePEc:ods:journl:v:5:y:2016:i:3:p:162-165
    as

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