search query: @author Matthews, M. / total: 2
reference: 1 / 2
« previous | next »
| Author: | Edwards, J. R. Boyns, T. Matthews, M. |
| Title: | Costing, pricing and politics in the British steel industry, 1918-1967 |
| Journal: | Management Accounting Research
2003 : MAR, VOL. 14:1, p. 25-50 |
| Index terms: | COSTS STEEL INDUSTRY ACCOUNTING |
| Language: | eng |
| Abstract: | Steel occupied an important place in British industry throughout the period covered by this paper, supplying raw materials for the production of capital goods such as machinery, ships, buildings, bridges and motor vehicles. Much of the existing relevant literature on uniform costing is confined to a discussion of its potential for price fixing by companies concerned to drive out 'cutthroat competition' from within a particular trade. This paper, in contrast, studies the tensions surrounding central government's use of uniform costing data as the basis for fixing prices at a level designed to produce a reasonable return on investment, encouraging modernization and enabling informed decisions to be made concerning the assessment of development plans. |
« previous | next »
SCIMA