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| Author: | Guilding, C. |
| Title: | Budgeting and standard costing practices in New Zealand and the United Kingdom |
| Journal: | International Journal of Accounting
1998 : VOL. 33:5, p. 569-588 |
| Index terms: | ACCOUNTING NEW ZEALAND UNITED KINGDOM |
| Language: | eng |
| Abstract: | The findings of a survey of budgeting and standard costing practices in New Zealand (NZ) and United Kingdom (UK) manufacturers are reported. The results suggest that some commentators' predictions of a demise in standard costing and variance analysis are overstated. It has been found that standard costing systems continue to be popular and that the majority of accountants surveyed do not envisage abandonment of standard costing and variance analysis in advanced manufacturing technology environments. |
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