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). pp. 134-150. ISSN 1753-6715

Abstract

Metadata

Item Type: Article
Authors/Creators:
  • Brierley, J.A.
Copyright, Publisher and Additional Information:

© 2015 Inderscience. 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: September 2015
  • Published (online): 17 August 2015
Institution: The University of Sheffield
Academic Units: The University of Sheffield > Faculty of Social Sciences (Sheffield) > Management School (Sheffield)
Depositing User: Symplectic Sheffield
Date Deposited: 02 Jun 2015 10:04
Last Modified: 05 Jul 2024 15:54
Status: Published
Publisher: Inderscience
Refereed: Yes
Identification Number: 10.1504/IJMFA.2015.071195
Open Archives Initiative ID (OAI ID):

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