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Original Articles

Research into product costing practice: a European perspective

Pages 215-256 | Published online: 10 Nov 2010

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MiRan Kim & Raymond S. Schmidgall. (2019) Key managerial and financial accounting skills for private club managers: Comparison to lodging managers. International Journal of Hospitality & Tourism Administration 20:4, pages 379-399.
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Odysseas Pavlatos. (2011) The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels. The Journal of Hospitality Financial Management 19:2, pages 37-55.
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Articles from other publishers (35)

Paulo Alexandre Monteiro Gouveia Sanches, Belén Fernández-Feijoo Souto & Susana Gago-Rodríguez. (2022) Information Needs in Higher Education Institutions: Stock Valuation or Decision-Making?. Higher Education Policy.
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Filipa Campos, Luís Lima Santos, Conceição Gomes & Lucília Cardoso. (2022) Management Accounting Practices in the Hospitality Industry: A Systematic Review and Critical Approach. Tourism and Hospitality 3:1, pages 243-264.
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Mirjana Hladika. 2022. Eurasian Business and Economics Perspectives. Eurasian Business and Economics Perspectives 187 199 .
C. Homburg, Julia Nasev & Philipp Plank. (2017) The impact of cost allocation errors on price and product-mix decisions. Review of Quantitative Finance and Accounting 51:2, pages 497-527.
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Vassili Joannidès de LautourVassili Joannidès de Lautour. 2018. Strategic Management Accounting, Volume I. Strategic Management Accounting, Volume I 1 53 .
Viktor Vilenovich Govdya, Irina Nikolaevna Khromova, Nadezhda Konstantinovna Vasilieva, Yuriy Ivanovich Sigidov & Tatiana Nikolaevna Polutina. (2017) DECOMPOSITION APPROACH TO FORMATION OF ACCOUNTING AND ANALYTICAL SYSTEM OF COST MANAGEMENT IN AGRICULTURAL ENTERPRISES. Journal of Experimental Biology and Agricultural Sciences 5:6, pages 818-830.
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Lino Cinquini, Paolo Collini, Alessandro Marelli & Andrea Tenucci. (2013) Change in the relevance of cost information and costing systems: evidence from two Italian surveys. Journal of Management & Governance 19:3, pages 557-587.
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Graziano Coller & Paolo Collini. (2015) The optimality of full-cost pricing: a simulation analysis of the price-adjustment dynamics. Journal of Management Control 26:2-3, pages 157-191.
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Odysseas Pavlatos & Hara Kostakis. (2015) Management accounting practices before and during economic crisis: Evidence from Greece. Advances in Accounting 31:1, pages 150-164.
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Ioannis D. Kosmas & Panagiotis E. Dimitropou. (2014) Activity Based Costing in Public Sport Organizations: Evidence from Greece. Research Journal of Business Management 8:2, pages 130-138.
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Antonella Cugini, Giovanna Michelon & Silvia Pilonato. (2013) Innovating cost accounting practices in rail transport companies. Journal of Applied Accounting Research 14:2, pages 147-164.
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Vicente Ripoll Feliu, Carmen Tamarit Aznar & Yolanda Barber Luján. (2013) Análisis y reingeniería de procesos en una empresa prestadora de servicios. Revista Visión Contable:11, pages 132-147.
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Madhu Vij. (2012) A survey of factors influencing cost structures in the Indian hotel sector. Worldwide Hospitality and Tourism Themes 4:5, pages 449-462.
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Stephan Leitner. 2013. Managing Market Complexity. Managing Market Complexity 209 220 .
Christian Plesner Rossing & Carsten Rohde. (2010) Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise. Management Accounting Research 21:3, pages 199-216.
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Odysseas PavlatosIoannis Paggios. (2009) Activity-Based Costing in the Hospitality Industry: Evidence From Greece. Journal of Hospitality & Tourism Research 33:4, pages 511-527.
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Øyvind Helgesen & Terje Voldsund. (2009) Financial decision support for marketers in the Norwegian fishing and furniture industries. British Food Journal 111:7, pages 622-642.
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Ted Watts, C.J. McNair, Vicki Baard & Lidija Polutnik. (2009) Structural limits of capacity and implications for visibility. Journal of Accounting & Organizational Change 5:2, pages 294-312.
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Odysseas Pavlatos & Ioannis Paggios. (2008) Management accounting practices in the Greek hospitality industry. Managerial Auditing Journal 24:1, pages 81-98.
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Robert Kee. (2008) The sufficiency of product and variable costs for production-related decisions when economies of scope are present. International Journal of Production Economics 114:2, pages 682-696.
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Mohammed Al-Omiri & Colin Drury. (2007) A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research 18:4, pages 399-424.
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Colin Drury & Mike Tayles. (2006) Profitability analysis in UK organizations: An exploratory study. The British Accounting Review 38:4, pages 405-425.
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Magdy Abdel‐Kader & Robert Luther. (2006) Management accounting practices in the British food and drinks industry. British Food Journal 108:5, pages 336-357.
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John A. Brierley, Christopher J. Cowton & Colin Drury. (2006) A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing. International Journal of Production Economics 100:2, pages 314-321.
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Julie H. Hertenstein, Lidija Polutnik & C. J. McNair. (2006) Capacity cost measures and decisions: Two field studies. Journal of Corporate Accounting & Finance 17:3, pages 63-78.
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Tony Davila & Marc Wouters. 2006. 831 858 .
Maria Major & Trevor Hopper. (2005) Managers divided: Implementing ABC in a Portuguese telecommunications company. Management Accounting Research 16:2, pages 205-229.
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Colin Drury & Mike Tayles. (2005) Explicating the design of overhead absorption procedures in UK organizations. The British Accounting Review 37:1, pages 47-84.
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Chris Guilding, Colin Drury & Mike Tayles. (2005) An empirical investigation of the importance of cost‐plus pricing. Managerial Auditing Journal 20:2, pages 125-137.
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Jonas Gerdin. (2005) Management accounting system design in manufacturing departments: an empirical investigation using a multiple contingencies approach. Accounting, Organizations and Society 30:2, pages 99-126.
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Johanna Hyvönen. (2005) Adoption and Benefits of Management Accounting Systems: Evidence from Finland and Australia. Advances in International Accounting 18, pages 97-120.
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Eddy Cardinaels, Qinwei Chi, Wenjing Li & Huaxiang Yin. (2022) Incorporating Tax into Finance Executives’ Compensation Plan: Does It Benefit or Hurt Innovations in Management Accounting?. SSRN Electronic Journal.
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Eva Labro. (2019) Costing Systems. SSRN Electronic Journal.
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Cheaseth SENG & Samreth Seng. (2009) Dumping Determination Discretions Analysis: Through Lenses of Relevant Accounting Principles. SSRN Electronic Journal.
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Lino Cinquini, Paolo Collini, Alessandro Marelli & Andrea Tenucci. (2009) Changes in Costing in Italy. SSRN Electronic Journal.
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