THE BORDÁZAR MEMORANDUM: COST CALCULATION IN SPANISH PRINTING DURING THE 18TH CENTURY

Autor:	Jesús Martínez Guillén
Rok vydání:	2005
Předmět:	business.industry Memorandum media_common.quotation_subject Cost accounting Accounting Prayer language.human_language Flemish language Quality (business) Business Cost calculation Activity-based costing Monopoly media_common
Zdroj:	Accounting Historians Journal. 32:81-103
ISSN:	2327-4468 0148-4184
DOI:	10.2308/0148-4184.32.2.81
Popis:	Since the first printers settled in Castile, books were regulated as a basic necessity and their retail prices were controlled. The bestselling works were sacred prayer books. The printing monopoly in Castile was enjoyed by a Flemish workshop (Plantin). In 1732 Antonio Bordázar de Artazu, authored, printed and distributed to the authorities a Memorandum in which he tried to prove that Spanish printers were able to print books at lower prices and still maintain quality standards. This Memorandum presented a costing model, and provides an early example of the use of cost accounting to challenge a monopoly in Spain.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::6879f9fb6678d3b33c81f249e37fb7e2 https://doi.org/10.2308/0148-4184.32.2.81 Zobrazit plný text záznamu Plný text ve formátu PDF