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Chapter 2Review of the Cost Allocation Literature
Chapter 3An Analysis of Indirect Cost Allocation Practices
6 other sections not shown
ability to bear accounting literature actual allocating corporate indirect allocating indirect costs allocation methods allocation of indirect allocations of corporate amounts of indirect arbitrary Association of Accountants Average rank causal Chapter coefficient of concordance combining various factors common costs companies corporate administrative costs corporate costs corporate expenses corporate indirect costs corporate level corporate service costs Cost Accounting Cost Accounting Standards cost allocation practices cost objectives cost-based pricing costs as direct costs for purposes criteria criterion decentralization decision analysis expense categories financial reporting fixed costs Formula combining various four purposes Frequency Average indirect cost allocations indirect cost pools indirect costs exist industry measure National Association operating percentages performance evaluation primary profit centers primary profit responsibility profit center managers proposed decision purposes of cost-based question reasons for allocating reflect relevant report segment profit segment managers segment profit data significant specific survey Table traceable Treasurer's functions usage