TAC Construction Materials Ltd

Andrew M. McCosh and Michael J. Earl

Chapter 18 in Accounting Control and Financial Strategy, 1978, pp 128-178 from Palgrave Macmillan

Abstract: Abstract TAC Construction Materials Ltd is one of six U.K. manufacturing subsidiaries of the Turner & Newall Group. The company manufactures products for the construction and engineering industries; thermal and electrical insulation materials; bricks and pipes. It has approximately 4500 employees in eight factories which are organised in four divisions, (i) Building and Insulation, (ii) Pipes, (iii) Engineering Materials, and (iv) Bricks and Blocks. TAC manufactures over 20,000 unique products which are formed into 100 Family Groups which are further combined to produce 12 Product Sectors e.g. Roofing and Cladding products. This classification is demonstrated in Exhibit 8. The senior management organisation of the company is given in Exhibit 1.

Keywords: Product Family; Actual Trading; Capacity Variance; Standard Cost; Trading Account (search for similar items in EconPapers)
Date: 1978
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Persistent link: https://EconPapers.repec.org/RePEc:pal:palchp:978-1-349-15947-5_18

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DOI: 10.1007/978-1-349-15947-5_18

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