haku: @indexterm Sunk costs / yhteensä: 19
viite: 18 / 19
Tekijä: | Gietzmann, M. B. Ostaszewski, A. J. |
Otsikko: | Optimal disbursement of a sunk resource and decentralised cost allocation |
Lehti: | Accounting and Business Research
1996 : WINTER, VOL. 27:1, p. 17-40 |
Asiasana: | SUNK COSTS COST ALLOCATION CONSUMPTION DECISION MAKING COMPANIES |
Kieli: | eng |
Tiivistelmä: | This article examines whether the allocation of the sunk cost of a central resource to operating divisions can be consistent with economically optimal resource consumption decisions. Here is provided a rationale for sunk cost allocation in terms of providing a proxy for opportunity cost. How cost allocations are related to opportunity costs is demonstrated. The circumstances under which the allocation of full costs or alternatively a fixed proportion of costs results in the implementation of economically optimal resource consumption decisions, is identified. |
SCIMA