Cost accounting in Finland: current practice and trends of development
AbstractRecent changes in marketing strategies, competition and production environments, and consequent changes in cost structures, have been argued as imposing pressure for change on current cost accounting. Characteristic of the present situation is the serious lack of information concerning the current state of cost accounting practice. The purpose of this study is to describe and analyse the present state, and trends in the development, of cost accounting practices in large and middle-sized Finnish manufacturing units, using a questionnaire survey method. The usable response rate was 44 per cent (135 units). According to the respondents, significant changes have emerged in several areas of their operating environments and strategies during the last few years. Even though these changes have affected a number of cost accounting issues, their most significant effect has been the decrease in the proportion of direct labour costs in unit cost structures. The most important problem areas of cost accounting relate to the allocation of various overhead costs to products. The application of the so-called new cost accounting methods seems to be very infrequent: none of the responding units reported their true application. However, there were indications of current implementation of activity-based costing systems, as well as wide interest in developing them.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 5 (1996)
Issue (Month): 1 ()
Contact details of provider:
Web page: http://www.tandfonline.com/REAR20
You can help add them by filling out this form.
CitEc Project, subscribe to its RSS feed for this item.
- Tarek Chanegrih, 2010. "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, vol. 13(1), pages 5-32, March.
- Simon Alcouffe & Pierre Mévellec, 2012. "Analyse De La Litterature Sur L'Abc Et Proposition D'Une Taxinomie," Post-Print hal-00936600, HAL.
- Eric Korpi & Timo Ala-Risku, 2008. "Life cycle costing: a review of published case studies," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(3), pages 240-261, March.
- Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
- Toomas Haldma & Kertu Laats, 2002. "Influencing Contingencies On Management Accounting Practices In Estonian Manufacturing Companies," University of Tartu - Faculty of Economics and Business Administration Working Paper Series 13, Faculty of Economics and Business Administration, University of Tartu (Estonia).
- Gerdin, Jonas, 2005. "Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 99-126, February.
- Hanen Moalla, 2006. "La diffusion de la méthode ABC en Tunisie," Post-Print halshs-00548107, HAL.
- Tarek Chanegrih, 2008. "Les changements dans les outils de contrôle de gestion : une analyse comparative," Post-Print halshs-00522461, HAL.
- Zounta, Stella & Bekiaris, Michail G., 2009. "Cost-based Management and Decision Making in Greek Luxury Hotels," MPRA Paper 25459, University Library of Munich, Germany, revised 27 Aug 2009.
- Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.
- Alnoor Bhimani, 2002. "European management accounting research: traditions in the making," European Accounting Review, Taylor & Francis Journals, vol. 11(1), pages 99-117.
- 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.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).
If references are entirely missing, you can add them using this form.