haku: @author Balachandran, K.R. / yhteensä: 4
viite: 3 / 4
| Tekijä: | Balachandran, K.R. Srinidhi, B.N. |
| Otsikko: | A stable cost application scheme for service centre usage |
| Lehti: | Journal of Business Finance and Accounting
1988 : SPRING, VOL. 15:1, p.87-100 |
| Asiasana: | ACCOUNTING FIXED COSTS DECISION MAKING SERVICE RESOURCES |
| Kieli: | eng |
| Tiivistelmä: | Accounting research has emphasized the dysfunctionality of fixed cost applications for decision making. There has been no explanation of why such applications are commonly practiced. The issue of fixed cost application in a service centre is addressed and a scheme is provided that has several desirable properties. The application results in optimal utilization of the service centre. The scheme is shown to be stable where stability is defined using opportunity costs of congestion caused by the utilization of the service resource. The fixed charge applied to a user is shown to be directly related to the congestion of the service centre. In addition, the scheme satisfies all the equity axioms posited by Loehman and Whinston. |
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