Costing practices in continuous processors: A comparison of two paper mills

Date

1998

Author

Tanış, Veyis Naci

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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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Although the costing practices of discrete parts manufacturers have been extensively investigated by cost/management accounting researchers, continuous processors have not attracted the same attention. The purpose of this paper is to examine and compare the costing practices of two continuous processors: the paper manufacturers operating in Turkey and the UK. This study finds that both paper mills employ similar cost accounting systems and costing practices, and given the technology in use, Activity-Based Costing (ABC) is found to be an inappropriate costing strategy for these two plants.

URI

https://hdl.handle.net/11511/110073

Collections

Department of Business Administration, Article