Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages


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Davila, Tony and Wouters, Marc (2006) Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages. In: Handbooks of Management Accounting Research. Elsevier, pp. 831-858. ISBN 9780080447544

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Abstract:This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management accounting research has contributed to the advancement of this field of knowledge. Changes in the manufacturing environment, such as significant upfront investments and ongoing overhead costs, demanding performance criteria besides efficiency, or critical linkages across the value chain have contributed to a fruitful research in management accounting in manufacturing. The chapter identifies significant advances in this knowledge base and highlights future research opportunities.
Item Type:Book Section
Copyright:© 2006 Elsevier
Faculty:
Management and Governance (SMG)
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Link to this item:http://purl.utwente.nl/publications/78558
Official URL:http://dx.doi.org/10.1016/S1751-3243(06)02015-3
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