A perspective on joint cost allocation schemes

In this study, we review joint cost allocation schemes currently available to evaluate the strength and the weakness of those schemes using the evaluation criteria introduced by previous researches. The physical measure based allocation scheme satisfies uniqueness, core, full allocation, monotonicit...

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Veröffentlicht in:	Academy of Accounting and Financial Studies journal 2003-09, Vol.7 (3), p.109
Hauptverfasser:	Jin, Jongdae, Huh, Sung K
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting By products Cost allocation methods Costs Divisions Equity Game theory Joint products Market value Mathematical models Optimization Profits Studies Symmetry
Online-Zugang:	Volltext
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