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| Author: | Arcelus, F. |
| Title: | On the interaction between indirect cost allocations and the firm's objectives |
| Journal: | European Journal of Operational Research
1997 : nov 1, vol. 102:3, p. 445-454 |
| Index terms: | OPERATIONAL RESEARCH COST ALLOCATION OBJECTIVES |
| Language: | eng |
| Abstract: | The import of cost allocation procedures are through their ex ante impact on decision making. Hence, it is important that the allocation issue be placed squarely within the context of those firm's objectives which gave rise to the need for the specific allocation. To that effect, this paper focuses the debate on the identification of the indirect cost allocation method that is best suited to the specific reasons for requiring the cost information. It is shown that all existing allocation schemes may be expressed in a common equation. |
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