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About This Document: There has been a great deal of research into product costing practices, but much of this has paid little attention to differences in product costing practices between various sizes of firm. This paper addresses this deficiency by comparing the product costing practices of large enterprises, with small and medium enterprises (SMEs) in British manufacturing firms. Using the results of a survey of 272 members of the Chartered Institute of Management Accountants working in independent firms it was expected that SMEs would not have the resources to make major investments in their product costing systems. This was confirmed by comparing the practices of large enterprises and SMEs by revealing that a larger proportion of SMEs do not allocate and assign overhead costs to product costs, those that SMEs do allocate and assign overhead costs use a lower number of overhead rates to assign overhead costs to product costs, and SMEs are unlikely to have considered activity-based costing. [PUBLICATION ABSTRACT]

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A Comparison of the Product Costing Practices of Large and Small- to Medium-Sized Enterprises: A Survey of British Manufacturing Firms

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184 International Journal of Management Vol. 28 No. 4 Part 1 Dec 2011

A Comparison of the Product Costing Practices of Large

and Small- to Medium-Sized Enterprises: A Survey of

British Manufacturing Firms

John A. Brierley

University of Sheffield, United Kingdom

There has been a great deal of research

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