caa a22 4500 386369569 CHVBK 20180307111951.0 cr unu---uuuuu 161130s1989 xx s 000 0 eng 10.2307/3116039 doi S0007680500067623 pii (NATIONALLICENCE)cambridge-10.2307/3116039 Thompson Gregory L. Gregory L. Thompson is assistant professor of urban and regional planning at Florida State University, Tallahassee. Misused Product Costing in the American Railroad Industry: Southern Pacific Passenger Service between the Wars [Elektronische Daten] [Gregory L. Thompson] Reflecting recent studies that have highlighted the importance of product cost accounting, this article traces the resistance of American railroad managers to the tool, despite growing pressure from academic and engineering economists. This study reveals widespread misunderstanding among managers about the nature of railroad costs, particularly misconceptions about the proportion of fixed and variable costs and the definition of direct costs. It illustrates the impact of these misapprehensions through a detailed examination of Southern Pacific's interwar passenger strategy. Copyright © The President and Fellows of Harvard College 1989 Business History Review Cambridge University Press 63/3(1989), 510-554 0007-6805 63:3<510 1989 63 BHR https://doi.org/10.2307/3116039 text/html Onlinezugriff via DOI 1 research-article jats NATIONALLICENCE 856 40 https://doi.org/10.2307/3116039 text/html Onlinezugriff via DOI NATIONALLICENCE 100 1- Thompson Gregory L. Gregory L. Thompson is assistant professor of urban and regional planning at Florida State University, Tallahassee NATIONALLICENCE 773 0- Business History Review Cambridge University Press 63/3(1989), 510-554 0007-6805 63:3<510 1989 63 BHR CC0 http://creativecommons.org/publicdomain/zero/1.0 nationallicence BK010053 XK010053 XK010000 NATIONALLICENCE NATIONALLICENCE NL-cambridge