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

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Business Performance Measurement and Management

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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.

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Authors and Affiliations

  1. University of Perugia, Perugia, Italy

    Fabio Santini

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  1. Fabio Santini
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Correspondence to Fabio Santini .

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Editors and Affiliations

  1. Dipto. Ingegneria Industriale, Università di Perugia, Via Duranti 67, Perugia, 06125, Italy

    Paolo Taticchi

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Santini, F. (2010). The Three-Stage Evolution of Full Cost Accounting in Business Economics. In: Taticchi, P. (eds) Business Performance Measurement and Management. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-04800-5_17

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