The Three-Stage Evolution of Full Cost Accounting in Business Economics

Fabio Santini ()
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Fabio Santini: University of Perugia

Chapter Chapter 17 in Business Performance Measurement and Management, 2010, pp 251-266 from Springer

Abstract: Abstract This paper analyzes the evolution of the concept and usage of full cost configurations in European and north-American enterprises by examining three different periods: the old period, characterized by a “traditional approach” beginning at the end of the nighteenth century and finishing in the 1970s; the transactional period that began in the 1970s and continued until the end of 1980, and the modern period that is still in progress. The research, developed with a quality Contingency theory approach, proposes a model for understanding the change in cost accounting and analysis, in particular regarding the role of overheads.

Keywords: Market Demand; Full Cost; Cost Accounting; Cost Object; Corporate Resource (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-642-04800-5_17

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DOI: 10.1007/978-3-642-04800-5_17

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