An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs

Brierley, J.A. (2015) An examination of the factors influencing the inclusion of non-manufacturing overhead costs in product costs. International Journal of Managerial and Financial Accounting, 7 (2). 134 -150. ISSN 1753-6715

Abstract

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Authors/Creators:
  • Brierley, J.A.
Copyright, Publisher and Additional Information: © 2015 Inderscience Enterprises Ltd. This is an author produced version of a paper subsequently published in International Journal of Managerial and Financial Accounting. Uploaded in accordance with the publisher's self-archiving policy.
Keywords: non-manufacturing overheads; overhead costs; manufacturing overheads; questionnaire survey; logistic regression analysis; product costs; manufacturing industry; competition level; product customisation; financial reporting; product costing; operating unit size
Dates:
  • Published: 1 August 2015
Institution: The University of Sheffield
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Sheffield University Management School
Depositing User: Symplectic Sheffield
Date Deposited: 14 Dec 2015 14:33
Last Modified: 06 Nov 2017 08:34
Published Version: http://dx.doi.org/10.1504/IJMFA.2015.071195
Status: Published
Publisher: Inderscience
Refereed: Yes
Identification Number: https://doi.org/10.1504/IJMFA.2015.071195

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