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| Tekijä: | Lambert, R. A. Larcker, D. F. |
| Otsikko: | Estimating the marginal cost of operating a service department when reciprocal services exist |
| Lehti: | Accounting Review
1989 : JUL, VOL. 64:3, p. 467 |
| Asiasana: | ALLOCATION COST ALLOCATION |
| Kieli: | eng |
| Tiivistelmä: | In simple models the reciprocal cost allocation method provides allocation rates that are equal to the marginal cost of operating service departments. Applying more general production functions and incorporating uncertainty, we obtain random rates with expected values differing from those of the marginal costs. Three econometric methods are analyzed that provide consistent estimates for the marginal costs. |
SCIMA