This paper summarizes and reviews research of product costing practice in Europe. The review considers research into how many accounting systems firms use, product cost structures, the use of blanket overhead rates in product costing, the bases used to calculate overhead rates, the application...

The practice of companies donating money and gifts in kind to ‘good works’ or deserving causes is hardly new in the retail sector, but it is one which has received very little public attention in the past. There are significant signs, however, of increasing interest in the matter, and...

The use of trade credit as a short-term financing is increasing in the last years; large firms use more days to pay small firms than they need, which causes financial fatal consequences to suppliers. These financial problems are not new, but with the credit crunch they are coming up because the...

Buoyed by increases in membership and in funds available from donors, and supported by sympathetic media coverage, NGOs have become extremely influential. They are now one of the most trusted categories of organisation operating in the public domain. However, the increase in the influence they...