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 costing and reporting, and describes the university’s Finance Committee’s challenge to that system.

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Year of publication:	1996
Authors:	Doost, Roger K.
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 11.1996, 8, p. 14-22
Publisher:	MCB UP Ltd
Subject:	Cost allocation \| Financial statements \| Universities

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/02686909610131648 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014929538