Costing and Management of Overheads in GCC Countries: Two Grounded Theory Case Studies

Abstract

This research is a first attempt to investigate overhead costs and cost allocation in terms of product costing and cost management in the petrochemical companies in GCC Countries using a grounded theory methodological framework and two exploratory case studies were used in this study. This study employed a structured set of coding procedures to organise different ideas that emerged from the analysis of the data in order to formulate hypotheses for each case. These hypotheses from the two case studies were carefully compared and contrasted in detail in order to formulate general hypotheses which were considered as the main findings of this research. These hypotheses provide a good opportunity for future research.