Cost allocation: what purpose does it serve?
Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome - the company's final profit or loss figure. Takes as an example the University of Clemson, USA's system of costin...
Ausführliche Beschreibung
Gespeichert in:
| Autor*in: |
Doost, Roger K. [verfasserIn] |
|---|
| Format: |
E-Artikel |
|---|---|
| Sprache: |
Englisch |
| Erschienen: |
1996 |
|---|
| Schlagwörter: |
|---|
| Umfang: |
9 |
|---|
| Reproduktion: |
Emerald Fulltext Archive Database 1994-2005 |
|---|---|
| Übergeordnetes Werk: |
In: Managerial auditing journal - Bingley : Emerald, 1986, 11(1996), 8, Seite 14-22 |
| Übergeordnetes Werk: |
volume:11 ; year:1996 ; number:8 ; pages:14-22 ; extent:9 |
| Links: |
|---|
| DOI / URN: |
10.1108/02686909610131648 |
|---|
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NLEJ219793530 |
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| 520 | |a Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome - the company's final profit or loss figure. Takes as an example the University of Clemson, USA's system of costing and reporting, and describes the university's Finance Committee's challenge to that system. | ||
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10.1108/02686909610131648 doi (DE-627)NLEJ219793530 DE-627 ger DE-627 rakwb eng XA-GB Doost, Roger K. verfasserin aut Cost allocation: what purpose does it serve? 1996 9 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome - the company's final profit or loss figure. Takes as an example the University of Clemson, USA's system of costing and reporting, and describes the university's Finance Committee's challenge to that system. Emerald Fulltext Archive Database 1994-2005 Cost allocation Financial statements Universities In Managerial auditing journal Bingley : Emerald, 1986 11(1996), 8, Seite 14-22 Online-Ressource (DE-627)NLEJ219578923 (DE-600)2023232-9 nnns volume:11 year:1996 number:8 pages:14-22 extent:9 http://dx.doi.org/10.1108/02686909610131648 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 11 1996 8 14-22 9 |
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10.1108/02686909610131648 doi (DE-627)NLEJ219793530 DE-627 ger DE-627 rakwb eng XA-GB Doost, Roger K. verfasserin aut Cost allocation: what purpose does it serve? 1996 9 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome - the company's final profit or loss figure. Takes as an example the University of Clemson, USA's system of costing and reporting, and describes the university's Finance Committee's challenge to that system. Emerald Fulltext Archive Database 1994-2005 Cost allocation Financial statements Universities In Managerial auditing journal Bingley : Emerald, 1986 11(1996), 8, Seite 14-22 Online-Ressource (DE-627)NLEJ219578923 (DE-600)2023232-9 nnns volume:11 year:1996 number:8 pages:14-22 extent:9 http://dx.doi.org/10.1108/02686909610131648 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 11 1996 8 14-22 9 |
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10.1108/02686909610131648 doi (DE-627)NLEJ219793530 DE-627 ger DE-627 rakwb eng XA-GB Doost, Roger K. verfasserin aut Cost allocation: what purpose does it serve? 1996 9 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome - the company's final profit or loss figure. Takes as an example the University of Clemson, USA's system of costing and reporting, and describes the university's Finance Committee's challenge to that system. Emerald Fulltext Archive Database 1994-2005 Cost allocation Financial statements Universities In Managerial auditing journal Bingley : Emerald, 1986 11(1996), 8, Seite 14-22 Online-Ressource (DE-627)NLEJ219578923 (DE-600)2023232-9 nnns volume:11 year:1996 number:8 pages:14-22 extent:9 http://dx.doi.org/10.1108/02686909610131648 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 11 1996 8 14-22 9 |
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10.1108/02686909610131648 doi (DE-627)NLEJ219793530 DE-627 ger DE-627 rakwb eng XA-GB Doost, Roger K. verfasserin aut Cost allocation: what purpose does it serve? 1996 9 nicht spezifiziert zzz rdacontent nicht spezifiziert z rdamedia nicht spezifiziert zu rdacarrier Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome - the company's final profit or loss figure. Takes as an example the University of Clemson, USA's system of costing and reporting, and describes the university's Finance Committee's challenge to that system. Emerald Fulltext Archive Database 1994-2005 Cost allocation Financial statements Universities In Managerial auditing journal Bingley : Emerald, 1986 11(1996), 8, Seite 14-22 Online-Ressource (DE-627)NLEJ219578923 (DE-600)2023232-9 nnns volume:11 year:1996 number:8 pages:14-22 extent:9 http://dx.doi.org/10.1108/02686909610131648 GBV_USEFLAG_U ZDB-1-EFD GBV_NL_ARTICLE AR 11 1996 8 14-22 9 |
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Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome - the company's final profit or loss figure. Takes as an example the University of Clemson, USA's system of costing and reporting, and describes the university's Finance Committee's challenge to that system. |
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