Skinner (1978) observed a gap between process costing as described in the textbooks and process costing as carried out in Australian and UK companies. Very little research has been published on this topic since that date. Skinner's study is replicated in this paper in a New Zealand environment....

This chapter discusses the game-theory literature on cost allocation. Cost allocation not only provides internal signals that guide a firm's operations but also may be a response to external competitive pressures. Cost allocation is a kind of game in which costs (and benefits) are shared among...