haku: @indexterm Opportunity costs / yhteensä: 47
viite: 35 / 47
| Tekijä: | Miller, B. L. Buckman, A. G. |
| Otsikko: | Cost allocation and opportunity costs. |
| Lehti: | Management Science
1987 : MAY, VOL. 33:5, p. 626-639 |
| Asiasana: | COST ALLOCATION OPPORTUNITY COSTS |
| Kieli: | eng |
| Tiivistelmä: | The service department is modelled as a queueing system which is simple enough to permit the exact calculation of the opportunity costs from using the service, yet complex enough that the opportunity cost varies to reflect the current usage level of the service department. Then the equality between the expected model of opportunity costs and both the incremental productivity of capacity and the optimal transfer price is made. Last the optimality of the variable cost charge and the fixed cost charge is considered. |
SCIMA