This paper analyzes the evolution of the concept and usage of full cost configurations in European and north-American enterprises by examining three different periods: the old period, characterized by a “traditional approach” beginning at the end of the XIX century and finishing in the 1970s; the transactional period that began in the 1970s and continued until the end of 1980, and the modern period that is still in progress. The research, developed with a contingency theory approach, proposes a model for understanding the change in cost accounting and analysis, in particular regarding the role of overheads.
The three-stage evolution of full cost accounting in business economics
SANTINI, Fabio
2010
Abstract
This paper analyzes the evolution of the concept and usage of full cost configurations in European and north-American enterprises by examining three different periods: the old period, characterized by a “traditional approach” beginning at the end of the XIX century and finishing in the 1970s; the transactional period that began in the 1970s and continued until the end of 1980, and the modern period that is still in progress. The research, developed with a contingency theory approach, proposes a model for understanding the change in cost accounting and analysis, in particular regarding the role of overheads.File in questo prodotto:
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