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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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    Bibliographic Info

    Article provided by Elsevier in its journal International Journal of Production Economics.

    Volume (Year): 100 (2006)
    Issue (Month): 2 (April)
    Pages: 314-321

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    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. Colin Drury & Mike Tayles, 1994. "Product costing in UK manufacturing organizations," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 443-470.
    3. Christopher D. Ittner, 2002. "The Association Between Activity-Based Costing and Manufacturing Performance," Journal of Accounting Research, Wiley Blackwell, vol. 40(3), pages 711-726, 06.
    4. 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, 09.
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    Cited by:
    1. 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.
    2. 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.
    3. 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.
    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. 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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