haku: @author Marshall, R. M. / yhteensä: 2
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| Tekijä: | Jacobs, F. H. Marshall, R. M. |
| Otsikko: | A reciprocal service cost approximation. |
| Lehti: | Accounting Review
1987 : JAN, VOL. 62:1, p. 67-78 |
| Asiasana: | COST ALLOCATION |
| Kieli: | eng |
| Tiivistelmä: | The study suggests a new method for estimating service department costs when alternate services exist.Results are provided by the authors demonstrating that, under certain conditions, the method produces approximations that come close to allocations under correct reciprocal method.Many real-world firms could use the proposed method for more correct marginal costs and, therefore, to improve service-related operation decisions. |
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