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Testing Activity‐based Costing Relevance: Pharmaceutical Products Limited – A Case Study

Management Decision

ISSN: 0025-1747

Article publication date: 1 March 1993

1045

Abstract

Examines the recent debate concerning traditional versus activity‐based approaches to management accounting information in general and product costing/pricing decisions in particular. Tests the relevance of activity‐based costing techniques in a real‐life manufacturing environment – pharmaceutical products. Examines the impact on product costs of changing to an activity‐based overhead allocation environment. The pilot results were sufficiently encouraging to suggest improved management information arising from a full‐scale implementation.

Keywords

Citation

Morgan, M.J. (1993), "Testing Activity‐based Costing Relevance: Pharmaceutical Products Limited – A Case Study", Management Decision, Vol. 31 No. 3. https://doi.org/10.1108/00251749310036289

Publisher

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MCB UP Ltd

Copyright © 1993, MCB UP Limited

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