haku: @indexterm allocation / yhteensä: 247
viite: 57 / 247
| Tekijä: | Dixon, R. Trenchard, P. M. |
| Otsikko: | Bipolar value-driven joint product costing |
| Lehti: | Omega
2001 : DEC, VOL. 29:6, p. 479-490 |
| Asiasana: | COSTS ALLOCATION PUBLIC COMPANIES PRODUCTS |
| Kieli: | eng |
| Tiivistelmä: | There exists a joint-cost allocation problem in the public sector, particularly highlighted by the cost-based national pricing of blood products in England, supposedly derived using volume-driven activity-based costing (ABC) an approach criticized by the implementation criteria propounded for ABC within the academic literature. In contrast, the authors believe that the contributions of quality-associated operations based drivers, described within ABC, together with the net realisable value method, usually recommended as the optimal joint-cost allocation method, provide the beginnings of a solution. This paper sets out a methodological development from this platform that links allocation decisions with the issue of value. The bipolar nature of the model is based upon the combination of two types of allocation. |
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