Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages

Tony Davila, Marc Wouters

Research output: Chapter in Book/Report/Conference proceedingChapterProfessional

32 Citations (Scopus)
6 Downloads (Pure)


This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management accounting research has contributed to the advancement of this field of knowledge. Changes in the manufacturing environment, such as significant upfront investments and ongoing overhead costs, demanding performance criteria besides efficiency, or critical linkages across the value chain have contributed to a fruitful research in management accounting in manufacturing. The chapter identifies significant advances in this knowledge base and highlights future research opportunities.
Original languageUndefined
Title of host publicationHandbook of Management Accounting Research, Volume 2
EditorsChristopher S. Chapman, Anthony G. Hopwood, Michael D. Shields
Place of PublicationOxford
Number of pages742
ISBN (Print)0 08 044754 6
Publication statusPublished - 2006

Publication series



  • IR-78558
  • METIS-237324

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