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| Author: | Heald, D. |
| Title: | Contrasting approaches to the "problem" of cross subsidy |
| Journal: | Management Accounting (London)
1996 : MAR, VOL. 7:1, p. 53-72 |
| Index terms: | MANAGEMENT ACCOUNTING COST ALLOCATION SUBSIDIES |
| Language: | eng |
| Abstract: | The definition and measurement of cross subsidy, which has emerged as an issue in utility regulation, is one of management accounting's most pronounced interfaces with public policy. Analytical clarity is essential, particularly because this is a context in which language is used both imprecisely and persuasively. Benchmarks from which cross subsidies are to be measured must be defined. Two contrasting approaches are identified: the first starts from cost allocation and the second from optimal pricing. |
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