Explicating the design of overhead absorption procedures in UK organizations

British Accounting Review

Volumn 37, Issue 1, 2005, Pages 47-84

  Drury, Colin ^a   Tayles, Mike ^b  

^a UNIVERSITY OF HUDDERSFIELD   (United Kingdom)

^b UNIVERSITY OF HULL   (United Kingdom)

Author keywords

Activity based costing; Competitive environment; Contingent factors; Cost drivers; Cost pools; Cost structure; Cost system complexity sophistication; Cost system design; Product costing; Product diversity; Traditional costing systems

Indexed keywords

EID: 13644272567     PISSN: 08908389     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.bar.2004.08.003     Document Type: Article

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