Overhead Allocation and Incentives for Cost Minimization in Defense Procurement

Defense firms typically produce a large number of products. The purpose of this article is to explain how two features of the current regulatory process create a significant incentive for these multiple-product firms to choose inefficient production methods. The first feature is that the marginal im...

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Veröffentlicht in:The Accounting review 1992-10, Vol.67 (4), p.671-690
1. Verfasser: Rogerson, William P.
Format: Artikel
Sprache:eng
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