| Tekijä: | Mills, R. Cave, M. |
| Otsikko: | Overhead cost allocation in service organisations. |
| Lehti: | Management Accounting (London)
1990 : JUN, VOL. 68:6, p. 36-37 |
| Asiasana: | OVERHEAD COSTS SERVICE INDUSTRIES TELECOMMUNICATIONS INDUSTRY |
| Kieli: | eng |
| Tiivistelmä: | Review of the use of transaction-based cost drivers in overhead cost allocation in telecommunications service organisations. Complexity-related costs. Cost functions with multiple cost drivers. Cost analysis. The overhead cost allocation problem. UK study. Telephone network. Price control regulation. Definition of a cross- -subsidy. Privatisation of UK Telecom. US cost allocation guidance. Cost allocation data. References in literature. Activity-based costing. 3 guiding rules. Cost allocation in a regulated services industry. |
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