{"id":"https://openalex.org/W640164970","doi":"https://doi.org/10.4102/sajbm.v2i1.3754","title":"Managerial Standard Costing","display_name":"Managerial Standard Costing","publication_year":1971,"publication_date":"1971-02-28","ids":{"openalex":"https://openalex.org/W640164970","doi":"https://doi.org/10.4102/sajbm.v2i1.3754","mag":"640164970"},"language":"en","primary_location":{"id":"doi:10.4102/sajbm.v2i1.3754","doi":"https://doi.org/10.4102/sajbm.v2i1.3754","is_oa":true,"landing_page_url":"https://doi.org/10.4102/sajbm.v2i1.3754","pdf_url":null,"source":{"id":"https://openalex.org/S4210215964","display_name":"South African Journal of Business Management","issn_l":"2078-5585","issn":["2078-5585","2078-5976"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","dhet","doaj","jufo-1","norway-1","poland-20","russia-white-list-2","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310315322","host_organization_name":"AOSIS","host_organization_lineage":["https://openalex.org/P4310315322"],"host_organization_lineage_names":["AOSIS"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"South African Journal of Business Management","raw_type":"journal-article"},"volume":null,"type":"book-review","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.4102/sajbm.v2i1.3754","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000239604","display_name":"J. Batty","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"J. Batty","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5000239604"],"corresponding_institution_ids":[],"apc_list":{"value":11968,"currency":"ZAR","value_usd":650},"apc_paid":{"value":11968,"currency":"ZAR","value_usd":650},"fwci":null,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":null,"cited_by_percentile_year":null,"biblio":{"volume":"2","issue":"1","first_page":"1","last_page":"1"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9653000235557556,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9653000235557556,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.03220000118017197,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0006000000284984708,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/standard-costing","display_name":"standard costing","score":0.972000002861023},{"id":"https://openalex.org/keywords/management-accounting","display_name":"management accounting","score":0.7879999876022339},{"id":"https://openalex.org/keywords/cost-control","display_name":"cost control","score":0.7940000295639038},{"id":"https://openalex.org/keywords/standard-cost","display_name":"standard cost","score":0.48899999260902405}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.5819152593612671},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.430832177400589},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.39954620599746704},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.27553388476371765},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.22537383437156677},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.153242290019989}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.4102/sajbm.v2i1.3754","doi":"https://doi.org/10.4102/sajbm.v2i1.3754","is_oa":true,"landing_page_url":"https://doi.org/10.4102/sajbm.v2i1.3754","pdf_url":null,"source":{"id":"https://openalex.org/S4210215964","display_name":"South African Journal of Business Management","issn_l":"2078-5585","issn":["2078-5585","2078-5976"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","dhet","doaj","jufo-1","norway-1","poland-20","russia-white-list-2","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310315322","host_organization_name":"AOSIS","host_organization_lineage":["https://openalex.org/P4310315322"],"host_organization_lineage_names":["AOSIS"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"South African Journal of Business Management","raw_type":"journal-article"},{"id":"pmh:oai:doaj.org/article:25d094f79a0a4f9188982df5e414ce38","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/25d094f79a0a4f9188982df5e414ce38","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"South African Journal of Business Management, Vol 2, Iss 1 (1971)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.4102/sajbm.v2i1.3754","doi":"https://doi.org/10.4102/sajbm.v2i1.3754","is_oa":true,"landing_page_url":"https://doi.org/10.4102/sajbm.v2i1.3754","pdf_url":null,"source":{"id":"https://openalex.org/S4210215964","display_name":"South African Journal of Business Management","issn_l":"2078-5585","issn":["2078-5585","2078-5976"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["abdc-c","cwts-core","dhet","doaj","jufo-1","norway-1","poland-20","russia-white-list-2","scielo","vabb-shw"],"host_organization":"https://openalex.org/P4310315322","host_organization_name":"AOSIS","host_organization_lineage":["https://openalex.org/P4310315322"],"host_organization_lineage_names":["AOSIS"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"South African Journal of Business Management","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2769466522","https://openalex.org/W4312287925","https://openalex.org/W2414267291","https://openalex.org/W4312644460","https://openalex.org/W4251932439","https://openalex.org/W2566346952","https://openalex.org/W2314393581","https://openalex.org/W2166450900","https://openalex.org/W6903711084","https://openalex.org/W167626859"],"abstract_inverted_index":null,"counts_by_year":[],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2016-06-24T00:00:00"}