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Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage.

The purpose of this paper is to analyse the cost structure of manufacturing companies in an emerging economy. The data was collected from 41 listed manufacturing companies in Sri Lanka mainly through a structured questionnaire and an analysis of company records. In addition, to analysing the data de...

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Main Authors: Gunarathne, Nuwan, Samudrage, Dileepa
Format: Article
Language:English
Published: Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018
Subjects:
Panel analysis
International economic relations
Online Access:http://ir.uitm.edu.my/id/eprint/29549/1/29549.pdf
http://ir.uitm.edu.my/id/eprint/29549/
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spelling my.uitm.ir.295492020-04-17T04:28:41Z http://ir.uitm.edu.my/id/eprint/29549/ Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage. Gunarathne, Nuwan Samudrage, Dileepa Panel analysis International economic relations The purpose of this paper is to analyse the cost structure of manufacturing companies in an emerging economy. The data was collected from 41 listed manufacturing companies in Sri Lanka mainly through a structured questionnaire and an analysis of company records. In addition, to analysing the data descriptively, we used correlation and regression models. The findings suggest that despite the majority of costs being variable, there are great differences among the companies in the composition of costs. There is no relationship between the cost structure and the level of advanced manufacturing technology used, which suggests a low level of technology related costs in the cost structure. Budgeting and cost control are the main reasons for classifying costs while there is inadequate use of information for strategizing pricing decisions. Differences were also observed in the classification of the manufacturing cost items in the respondent companies. Finally, all the findings confirm that accounting practices in emerging economies are shaped by their environment as well. The study also reveals certain managerial and policy level implications. Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA 2018-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/29549/1/29549.pdf Gunarathne, Nuwan and Samudrage, Dileepa (2018) Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage. Asia-Pacific Management Accounting Journal (APMAJ), 13 (3). pp. 197-223. ISSN 2550-1631
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Panel analysis
International economic relations
spellingShingle Panel analysis
International economic relations
Gunarathne, Nuwan
Samudrage, Dileepa
Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage.
description The purpose of this paper is to analyse the cost structure of manufacturing companies in an emerging economy. The data was collected from 41 listed manufacturing companies in Sri Lanka mainly through a structured questionnaire and an analysis of company records. In addition, to analysing the data descriptively, we used correlation and regression models. The findings suggest that despite the majority of costs being variable, there are great differences among the companies in the composition of costs. There is no relationship between the cost structure and the level of advanced manufacturing technology used, which suggests a low level of technology related costs in the cost structure. Budgeting and cost control are the main reasons for classifying costs while there is inadequate use of information for strategizing pricing decisions. Differences were also observed in the classification of the manufacturing cost items in the respondent companies. Finally, all the findings confirm that accounting practices in emerging economies are shaped by their environment as well. The study also reveals certain managerial and policy level implications.
format Article
author Gunarathne, Nuwan
Samudrage, Dileepa
author_facet Gunarathne, Nuwan
Samudrage, Dileepa
author_sort Gunarathne, Nuwan
title Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage.
title_short Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage.
title_full Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage.
title_fullStr Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage.
title_full_unstemmed Analysis of the cost structure: perspectives from the manufacturing companies in Sri Lanka / Nuwan Gunarathne and Dileepa Samudrage.
title_sort analysis of the cost structure: perspectives from the manufacturing companies in sri lanka / nuwan gunarathne and dileepa samudrage.
publisher Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
publishDate 2018
url http://ir.uitm.edu.my/id/eprint/29549/1/29549.pdf
http://ir.uitm.edu.my/id/eprint/29549/
_version_ 1685650533559304192
score 13.211869

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