Tijs, S. H.; Driessen, T. S. H. - In: Management Science 32 (1986) 8, pp. 1015-1028
introduce also a new one, the so-called cost gap allocation method which is based on the \tau -value. It is shown that for some … large subclasses of cost allocation problems this new cost allocation method coincides with old separable cost methods …. Properties of this cost gap allocation method are also treated. …