search query: @indexterm Allocation / total: 247
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Author: | Dixon, R. Trenchard, P. M. |
Title: | Bipolar value-driven joint product costing |
Journal: | Omega
2001 : DEC, VOL. 29:6, p. 479-490 |
Index terms: | COSTS ALLOCATION PUBLIC COMPANIES PRODUCTS |
Language: | eng |
Abstract: | There exists a joint-cost allocation problem in the public sector, particularly highlighted by the cost-based national pricing of blood products in England, supposedly derived using volume-driven activity-based costing (ABC) an approach criticized by the implementation criteria propounded for ABC within the academic literature. In contrast, the authors believe that the contributions of quality-associated operations based drivers, described within ABC, together with the net realisable value method, usually recommended as the optimal joint-cost allocation method, provide the beginnings of a solution. This paper sets out a methodological development from this platform that links allocation decisions with the issue of value. The bipolar nature of the model is based upon the combination of two types of allocation. |
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