Managed Costs and the Capture of Information

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Abstract
As a result of a pilot study, it was concluded that valuable insight into the industrial application of management accounting principles would be gained by an in depth development of case studies. These would assist in understanding the compilation of knowledge within industrial practice; in return they might condition the future presentation of this knowledge and serve as a pointer to further research and its dissemination. Strong support for the development of case studies has been expressed recently by a number of prominent researchers who emphasise that, for certain purposes, suitably designed studies of this nature are a major means of making progress. The authors have compiled a set of thirteen studies principally dealing with industrial practice relating to cost behaviour analysis and transfer pricing, but covering a number of related issues. The paper outlines the methodology adopted and concentrates on three key areas of analysis: capture and creation of information, managed costs, and information monopolies. Results are illustrated through excerpts taken directly from the studies.

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