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Article: Allocations of joint and common costs

TitleAllocations of joint and common costs
Authors
Issue Date1984
PublisherUniversity of Florida * Fisher School of Accounting.
Citation
Journal of Accounting Literature, 1984, v. 3, p. 1-45 How to Cite?
AbstractAlthough there exists an extensive and growing literature on how firms should and should not allocate costs, this literature has had only a limited impact on cost allocation practices. A possible explanation is that cost allocation proposals have not always captured essential aspects of the settings in which demands for allocations arise. Another explanation relates to this literature's diversity. The varied and sometimes conflicting assumptions, definitions, and methodologies that the alternative approaches employ have made comparisons difficult for managers and researchers alike. Through a critique and synthesis of the major streams of cost allocation research, this study provides a concise and nontechnical overview. Its critical review of previous studies provides a framework for future research which emphasizes a necessary correspondence between allocation methods and management decisions.
Persistent Identifierhttp://hub.hku.hk/handle/10722/128986
ISSN
2015 SCImago Journal Rankings: 0.280
SSRN

 

DC FieldValueLanguage
dc.contributor.authorBiddle, GC-
dc.contributor.authorSteinberg, R-
dc.date.accessioned2010-12-01T03:44:44Z-
dc.date.available2010-12-01T03:44:44Z-
dc.date.issued1984-
dc.identifier.citationJournal of Accounting Literature, 1984, v. 3, p. 1-45-
dc.identifier.issn0737-4607-
dc.identifier.urihttp://hub.hku.hk/handle/10722/128986-
dc.description.abstractAlthough there exists an extensive and growing literature on how firms should and should not allocate costs, this literature has had only a limited impact on cost allocation practices. A possible explanation is that cost allocation proposals have not always captured essential aspects of the settings in which demands for allocations arise. Another explanation relates to this literature's diversity. The varied and sometimes conflicting assumptions, definitions, and methodologies that the alternative approaches employ have made comparisons difficult for managers and researchers alike. Through a critique and synthesis of the major streams of cost allocation research, this study provides a concise and nontechnical overview. Its critical review of previous studies provides a framework for future research which emphasizes a necessary correspondence between allocation methods and management decisions.-
dc.languageeng-
dc.publisherUniversity of Florida * Fisher School of Accounting.-
dc.relation.ispartofJournal of Accounting Literature-
dc.titleAllocations of joint and common costsen_HK
dc.typeArticleen_HK
dc.identifier.emailBiddle, GC: biddle@hkucc.hku.hk-
dc.description.naturelink_to_subscribed_fulltext-
dc.identifier.volume3-
dc.identifier.spage1-
dc.identifier.epage45-
dc.publisher.placeUnited States-
dc.identifier.ssrn1797371-

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