haku: @indexterm allocation / yhteensä: 247
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| Tekijä: | Gregory, A. |
| Otsikko: | A new approach to allocating service department costs |
| Lehti: | Management Accounting (London)
1993 : APR, VOL. 71:4, p. 42-44 |
| Asiasana: | ALLOCATION SERVICE COSTS |
| Kieli: | eng |
| Tiivistelmä: | The author offers an approach to service department cost allocation which acts as an efficiency check and facilitates economically optimal decision-making on the provision of essential services. Such an allocation is fair both to users (who receive the service at a lower cost than the next best alternative, whenever centrally provided services are economically desirable) and to service provider (who should only be expected to cover full economic costs from the chargeout). |
SCIMA