haku: @author Wallace, O. / yhteensä: 1
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| Tekijä: | Gregory, A. Wallace, O. |
| Otsikko: | A note on a role for cost allocations in decisions concerning investment in common service facilities. |
| Lehti: | Journal of Business Finance and Accounting
1992 : JAN, VOL. 19:1, p. 73-86 |
| Asiasana: | COST ALLOCATION DIVISIONALISED COMPANIES SERVICE INDUSTRIES FINANCIAL MODELS |
| Kieli: | eng |
| Tiivistelmä: | This note suggests that study of the cost allocation process has for the most part focused on single-period arrangements. The paper investigates the implications of extending the cost allocation literature to a multi-period setting by considering the decision to create or abandon the common service facility. Most previous papers have taken the facility's existence and survival for granted and so have denied themselves the opportunity of introducing the present value concept into cost allocation issues and seeking to offer guidance on how corporate managers can identify when it is no longer prudent to continue to maintain a common service facility. |
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