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Cost allocation
HP Young - Handbook of game theory with economic applications, 1994 - Elsevier
Publisher Summary This chapter discusses the game-theory literature on cost allocation.
Cost allocation not only provides internal signals that guide a firm's operations but also may …
Cost allocation not only provides internal signals that guide a firm's operations but also may …
[ספר][B] Management accounting—A survey paper
RW Scapens, DT Otley, RJ Lister, RW Scapens - 1984 - Springer
This chapter surveys the development of management accounting in the academic literature
over the last twenty years or so, in an attempt to evaluate the current state of the art. The …
over the last twenty years or so, in an attempt to evaluate the current state of the art. The …
Costing systems
This monograph provides a structured overview of costing system research that can explain
the variation in the characteristics and properties of costing systems found in practice based …
the variation in the characteristics and properties of costing systems found in practice based …
An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
SL Charles, DR Hansen - International Journal of Production Economics, 2008 - Elsevier
This study develops a theoretical product cost framework independent of cost assignment
concepts. The framework is used in conjunction with cooperative game-theory concepts to …
concepts. The framework is used in conjunction with cooperative game-theory concepts to …
Allocating CO2 emissions to shipments in road freight transportation
Logistic activity, in particular transportation, produces green house gases (GHG). For
different purposes GHG need to be allocated to objects. This paper studies how to allocate …
different purposes GHG need to be allocated to objects. This paper studies how to allocate …
Cost allocation in inventory pools of spare parts with service-differentiated demand classes
Holding inventory of spare parts is critical to assure safety and production. In order to save
costs, different producers may collaborate through an inventory pool. We consider an …
costs, different producers may collaborate through an inventory pool. We consider an …
Allocations of joint and common costs
Although 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 …
not allocate costs, this literature has had only a limited impact on cost allocation practices. A …
[ספר][B] Cooperative lot sizing games in supply chains
J Drechsel - 2010 - books.google.com
The presented work combines two areas of research: cooperative game theory and lot size
optimization. One of the most essential problems in cooperations is to allocate cooperative …
optimization. One of the most essential problems in cooperations is to allocate cooperative …
[PDF][PDF] The proportional value of a cooperative game
B Feldman - Manuscript. Chicago: Scudder Kemper Investments, 1999 - Citeseer
This paper presents a theory of bargaining and value allocation in cooperative games based
on the principle of equal proportional gain. This is in contrast to standard value theory, as …
on the principle of equal proportional gain. This is in contrast to standard value theory, as …
Efficient cost allocation
Firms routinely allocate the costs of common corporate resources down to divisions. The
main insight of this paper is that any efficient allocation rule must reflect the firm's underlying …
main insight of this paper is that any efficient allocation rule must reflect the firm's underlying …