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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| Format: | Article |
| Language: | English |
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Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA
2018
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| Online Access: | https://ir.uitm.edu.my/id/eprint/29549/ |
| _version_ | 1848807261814652928 |
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| author | Gunarathne, Nuwan Samudrage, Dileepa |
| author_facet | Gunarathne, Nuwan Samudrage, Dileepa |
| author_sort | Gunarathne, Nuwan |
| building | UiTM Institutional Repository |
| collection | Online Access |
| 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. |
| first_indexed | 2025-11-14T22:40:01Z |
| format | Article |
| id | uitm-29549 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:40:01Z |
| publishDate | 2018 |
| publisher | Accounting Research Institute (ARI) and UiTM Press, Universiti Teknologi MARA |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-295492020-04-17T04:28:41Z https://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. apmaj 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 https://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. (2018) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 13 (3). pp. 197-223. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| 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. |
| title | 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_short | 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. |
| topic | Panel analysis International economic relations |
| url | https://ir.uitm.edu.my/id/eprint/29549/ https://ir.uitm.edu.my/id/eprint/29549/ |