search query: @author Krahnen, J. P. / total: 8
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| Author: | Krahnen, J. P. |
| Title: | Kostenschlüsselung und Investitionsentscheidung. Plädoyer für eine empirisch orientierte Kostenrechnungsforschung. |
| Journal: | Zeitschrift für Betriebswirtschaft
1994 : FEB, VOL. 64:2, p. 189-202 |
| Index terms: | ACCOUNTING SYSTEMS ALLOCATION |
| Language: | ger |
| Abstract: | Accounting systems with full cost allocation have recently been discussed in the literature as to their role in intra-firm resource allocation. It is argued here that under conditions of asymmetric information between different levels of firm hierarchy, delegated investment decisions may be influenced by the rules of cost allocation. Allocation schemes matter in particular if costs are either sunk, or common, i.e. if they result from the use of a common input. |
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