Matches in SemOpenAlex for { <https://semopenalex.org/work/W2073513897> ?p ?o ?g. }
Showing items 1 to 72 of
72
with 100 items per page.
- W2073513897 endingPage "49" @default.
- W2073513897 startingPage "25" @default.
- W2073513897 abstract "Abstract Steel occupied an important place in British industry throughout the period covered by this paper, supplying raw materials for the production of capital goods such as machinery, ships, buildings, bridges and motor vehicles. Much of the existing relevant literature on uniform costing is confined to a discussion of its potential for price fixing by companies concerned to drive out ‘cutthroat competition’ from within a particular trade. This paper, in contrast, studies the tensions surrounding central government’s use of uniform costing data as the basis for fixing prices at a level designed to produce a reasonable return on investment, encouraging modernization and enabling informed decisions to be made concerning the assessment of development plans. The paper demonstrates the problematic role of accounting as a basis for resource application decisions in two separate ways. First, the difficulty of devising and implementing an effective system of uniform costing, given the technical frailty of what was being attempted, and the unwillingness of companies to change established accounting procedures. Second, the reluctance and in some cases refusal of companies to supply neutral accounting numbers to help government reach decisions—pricing and import tariffs—that affect their economic value." @default.
- W2073513897 created "2016-06-24" @default.
- W2073513897 creator A5031877880 @default.
- W2073513897 creator A5085014122 @default.
- W2073513897 creator A5085516170 @default.
- W2073513897 date "2003-03-01" @default.
- W2073513897 modified "2023-09-27" @default.
- W2073513897 title "Costing, pricing and politics in the British steel industry, 1918–1967" @default.
- W2073513897 cites W1979173744 @default.
- W2073513897 cites W1980705111 @default.
- W2073513897 cites W1996674466 @default.
- W2073513897 cites W2048393255 @default.
- W2073513897 cites W2103943881 @default.
- W2073513897 cites W2113849832 @default.
- W2073513897 cites W2142120540 @default.
- W2073513897 cites W2497371904 @default.
- W2073513897 cites W2748773004 @default.
- W2073513897 cites W4247108573 @default.
- W2073513897 cites W4247697018 @default.
- W2073513897 cites W4254836694 @default.
- W2073513897 cites W562405699 @default.
- W2073513897 doi "https://doi.org/10.1016/s1044-5005(02)00033-1" @default.
- W2073513897 hasPublicationYear "2003" @default.
- W2073513897 type Work @default.
- W2073513897 sameAs 2073513897 @default.
- W2073513897 citedByCount "16" @default.
- W2073513897 countsByYear W20735138972014 @default.
- W2073513897 countsByYear W20735138972016 @default.
- W2073513897 countsByYear W20735138972019 @default.
- W2073513897 countsByYear W20735138972021 @default.
- W2073513897 countsByYear W20735138972022 @default.
- W2073513897 crossrefType "journal-article" @default.
- W2073513897 hasAuthorship W2073513897A5031877880 @default.
- W2073513897 hasAuthorship W2073513897A5085014122 @default.
- W2073513897 hasAuthorship W2073513897A5085516170 @default.
- W2073513897 hasConcept C121955636 @default.
- W2073513897 hasConcept C144133560 @default.
- W2073513897 hasConcept C162324750 @default.
- W2073513897 hasConcept C164624739 @default.
- W2073513897 hasConcept C17744445 @default.
- W2073513897 hasConcept C199539241 @default.
- W2073513897 hasConcept C21547014 @default.
- W2073513897 hasConcept C94625758 @default.
- W2073513897 hasConceptScore W2073513897C121955636 @default.
- W2073513897 hasConceptScore W2073513897C144133560 @default.
- W2073513897 hasConceptScore W2073513897C162324750 @default.
- W2073513897 hasConceptScore W2073513897C164624739 @default.
- W2073513897 hasConceptScore W2073513897C17744445 @default.
- W2073513897 hasConceptScore W2073513897C199539241 @default.
- W2073513897 hasConceptScore W2073513897C21547014 @default.
- W2073513897 hasConceptScore W2073513897C94625758 @default.
- W2073513897 hasIssue "1" @default.
- W2073513897 hasLocation W20735138971 @default.
- W2073513897 hasOpenAccess W2073513897 @default.
- W2073513897 hasPrimaryLocation W20735138971 @default.
- W2073513897 hasRelatedWork W1552028402 @default.
- W2073513897 hasRelatedWork W164362287 @default.
- W2073513897 hasRelatedWork W2159232701 @default.
- W2073513897 hasRelatedWork W233789468 @default.
- W2073513897 hasRelatedWork W2348075735 @default.
- W2073513897 hasRelatedWork W2568856658 @default.
- W2073513897 hasRelatedWork W2899084033 @default.
- W2073513897 hasRelatedWork W3135270396 @default.
- W2073513897 hasRelatedWork W3185280790 @default.
- W2073513897 hasRelatedWork W2198754964 @default.
- W2073513897 hasVolume "14" @default.
- W2073513897 isParatext "false" @default.
- W2073513897 isRetracted "false" @default.
- W2073513897 magId "2073513897" @default.
- W2073513897 workType "article" @default.