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
Research has not examined the factors influencing the inclusion of non-manufacturing overhead costs in product costs. This paper addresses this deficiency by using the results of questionnaires completed by British management accountants in manufacturing industry to test a logistic regression model of the factors influencing whether or not non-manufacturing overhead costs are included in product costs that are used in decision making. The only significant effect in the logistic regression analysis was for the percentage of non-manufacturing overhead costs to either total costs or total overhead costs, but the result was not in the direction expected. Specifically the smaller the non-manufacturing overhead percentage the more likely were operating units to include non-manufacturing overhead costs in product costs. In addition, there were non-significant effects for the level of competition, product customisation, the influence of financial reporting requirements over product costing and operating unit size, when measured by annual sales revenue or number of employees.
Metadata
Item Type: | Article |
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Authors/Creators: |
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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: |
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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): | oai:eprints.whiterose.ac.uk:86620 |