Cost accounting methods and characteristics of firms: Case studies from Belgium

Etienne Van Geyt

European Management Journal, 1990, vol. 8, issue 2, 253-260

Abstract: Etienne van Geyt set up a research project using data from Belgian industrial firms to explore the relationship between cost accounting methods used by these firms and certain characteristics of the firms like cost structure, fluctuating sales and extent of production capacity used. His research results, which are statistically significant, indicate that for Belgian firms, those using variable costing for internal reporting have more greatly fluctuating production and sales, a lower percentage of fixed production costs to total production costs and a greater homogeneity of the production process than firms employing full-cost accounting methods.

Date: 1990
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