Drury, Colin; Tayles, Mike - In: European Accounting Review 3 (1994) 3, pp. 443-470
This paper reports and comments on the findings from a questionnaire survey on the product costing practices used by 260 UK manufacturing companies. The aims of the paper are (1) to provide evidence to ascertain the extent to which recent criticisms of product costing can be judged and (2) to...