A UNIQUE PROCEDURE FOR ALLOCATING COMMON COSTS FROM A PRODUCTION PROCESS

被引：13

作者：

BILLERA, LJ

HEATH, DC

VERRECCHIA, RE

机构：

[1] CORNELL UNIV, ITHACA, NY 14853 USA

[2] UNIV CHICAGO, CHICAGO, IL 60637 USA

来源：

关键词：

D O I：

10.2307/2490968

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：185 / 196

页数：12

共 14 条

BILLERA, LJ ;

HEATH, DC ;

RAANAN, J .

[2]

BILLERA LJ, 1979, ALLOCATION SHARED CO

[3]

CALLEN JL, 1978, ACCOUNT REV, V53, P303

[4]

COURANT R, 1953, METHODS MATH PHYSICS, V1

[5]

DEMSKI JS, 1979, COST ALLOCATION GAME

[6]

HAMLEN SS, 1977, ACCOUNT REV, V52, P616

[7]

JENSEN DL, 1977, ACCOUNT REV, V52, P842

[8]

LOEHMAN ET, 1974, PUBLIC FINANCE Q, P315

[9]

MIRMAN L, 1980, DEMAND COMPATIBLE EQ

[10] SHAPLEY VALUE AS APPLIED TO COST ALLOCATION - REINTERPRETATION [J].

ROTH, AE ;

VERRECCHIA, RE .