کد مقاله کد نشریه سال انتشار مقاله انگلیسی نسخه تمام متن
10489466 937763 2005 38 صفحه PDF دانلود رایگان
عنوان انگلیسی مقاله ISI
Explicating the design of overhead absorption procedures in UK organizations
موضوعات مرتبط
علوم انسانی و اجتماعی مدیریت، کسب و کار و حسابداری حسابداری
پیش نمایش صفحه اول مقاله
Explicating the design of overhead absorption procedures in UK organizations
چکیده انگلیسی
This paper reports the findings of a postal questionnaire survey that examines the extent to which potential explanatory factors influence the level of complexity of product costing system design choices in UK companies. It is argued that because previous surveys have sought to classify costing systems by two discrete alternatives, either traditional or ABC systems, they do not adequately capture the diversity of practices that exist. The distinguishing feature of this paper is that it adopts a broader perspective and examines cost system design choices that vary along a continuum ranging from very simplistic to highly complex costing systems.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: The British Accounting Review - Volume 37, Issue 1, March 2005, Pages 47-84
نویسندگان
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