haku: @indexterm LINEAR PROGRAMMING / yhteensä: 544
viite: 107 / 544
| Tekijä: | Barton, T. |
| Otsikko: | A unique solution for the nucleolus in accounting allocations |
| Lehti: | Decision Sciences
1992 : MAR-APR, VOL. 23:2, p. 365-375 |
| Asiasana: | LINEAR PROGRAMMING MANAGEMENT ACCOUNTING ALLOCATION |
| Kieli: | eng |
| Tiivistelmä: | The nucleolus method has been suggested in the literature as a means for accounting decision makers to allocate joint costs in situations where entities share a common resource. The nucleolus has the advantage, vis-a-vis other methods, of maximizing the benefit to the least-well-off entity or groups of entities, and therefore reducing the possibility that one or more entities may desire to withdraw from the sharing arrangement. The nucleolus seems to exist to overcome this problem. |
SCIMA