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Common Cost Allocation In The Firm
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Book Synopsis Common Cost Allocation in the Firm by : Gary C. Biddle
Download or read book Common Cost Allocation in the Firm written by Gary C. Biddle and published by . This book was released on 2015 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt: Twenty years ago. Martin Shubik suggested that the Shapley value of a game be used to allocate accounting costs. While that suggestion has-spawned a number of cost allocation proposals based on game-theoretic constructs, these studIes comprise only one of several major streams of cost allocation research. This study provides a framework in which the major streams of cost allocation research are evaluated and compared, with a special emphasis on those areas which relate to common cost allocation in the firm. This paper is a condensed version of "Allocations of Joint and Common Costs"
Author :International Institute for Applied Systems Analysis Publisher :North Holland ISBN 13 : Total Pages :232 pages Book Rating :4.3/5 (91 download)
Book Synopsis Cost Allocation by : International Institute for Applied Systems Analysis
Download or read book Cost Allocation written by International Institute for Applied Systems Analysis and published by North Holland. This book was released on 1985 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Usefulness of Cost Allocations by : Martha J. Turner
Download or read book The Usefulness of Cost Allocations written by Martha J. Turner and published by . This book was released on 1991 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Law and Economics of Article 102 TFEU by : Robert O'Donoghue KC
Download or read book Law and Economics of Article 102 TFEU written by Robert O'Donoghue KC and published by Bloomsbury Publishing. This book was released on 2020-09-03 with total page 1608 pages. Available in PDF, EPUB and Kindle. Book excerpt: “A reference book in this area of EU competition law and a must-have companion for academics, enforcers and practitioners alike, as well as EU and national judges.” Judge Nils Wahl, Court of Justice of the European Union This seminal text offers an authoritative and integrated treatment of the legal and economic principles that underpin the application of Article 102 TFEU to the behaviour of dominant firms. Traditional concerns of monopoly behaviour, such as predatory pricing, refusals to deal, excessive pricing, tying and bundling, discount practices and unlawful discrimination are treated in detail through a review of the applicable economic principles, the case law and decisional practice and more recent economic and legal writings. In addition, the major constituent elements of Article 102 TFEU, such as market definition, dominance, effect on trade and applicable remedies are considered at length. The third edition involves a net addition of over 250 pages, with a substantial new chapter on Abuses In Digital Platforms, an extensively revised chapter on standards, and virtually all chapters incorporating substantial revisions reflecting key cases such as Intel, MEO, Google Android, Google Shopping, AdSense, and Qualcomm.
Book Synopsis Joint Cost Allocations by : Shane Moriarity
Download or read book Joint Cost Allocations written by Shane Moriarity and published by . This book was released on 1981 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Cost allocation methods in cooperative transportation planning by : Joen Dahlberg
Download or read book Cost allocation methods in cooperative transportation planning written by Joen Dahlberg and published by Linköping University Electronic Press. This book was released on 2018-12-13 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: Transportation, together with transportation planning for goods, provides good conditions for economic growth and is a natural part of modern society. However, transportation has negative side effects, including emissions and traffic congestion. A freight forwarder may consolidate shippers’ goods in order to reduce some of the negative side effects, thus reducing emissions and/or congestion as well as operational costs. The negative side effects as well as operational costs can be further reduced if a number of freight forwarders cooperate and consolidate their collective goods flows. Consolidation refers to the process of merging a number of the freight forwarders’ shipments of goods into a single shipment. In this case, the freight forwarders are cooperating with competitors (the other freight forwarders). Fair cost allocations are important for establishing and maintaining cost-efficient cooperation among competing stakeholders. Cooperative game theory defines a number of criteria for fair cost allocations and the problem associated with the decision process for allocating costs is referred to as the cost allocation problem. In this thesis, cooperative game theory is used as an academic tool to study cooperation among stakeholders in two transportation planning applications, namely 1) the distribution of goods bound for urban areas and 2) the transportation of wood between harvest areas and industries. In transportation planning application 1, there is a cooperation among a number of freight forwarders and a municipality. Freight forwarders’ goods bound for an urban area are consolidated at a facility located just outside the urban area. In this thesis, operational costs for distributing the goods are assessed by solving vehicle routing problems. Common methods from cooperative game theory are used for allocating the operational costs among the freight forwarders and the municipality. In transportation planning application 2, forest companies cooperate in terms of the supply and transportation of common resources, or more specifically, different types of wood. Each forest company has harvest areas and industries to which the wood is transported. The resources may be bartered, that is, the forest companies may transport wood from each other’s harvest areas. In the cooperative game theory literature, the stakeholders are often treated equally in the context of transportation planning. However, there seems to be a lack of studies on cooperations where at least one stakeholder differs from the other stakeholders in some fundamental way, for instance, as an initiator or an enabler of the cooperation. Such cooperations are considered in this thesis. The municipality and one of the forest companies are considered to be the initiators in their respective applications. Five papers are appended to this thesis and the overall aim is to contribute to the research into cooperative transportation planning by using concepts from cooperative game theory to develop methods for allocating costs among cooperating stakeholders. The purpose of this thesis is to provide decision support for planners in the decisionmaking process of transportation planning to establish cost-efficient and stable cooperations. Some of the main outcomes of this thesis are viable and practical methods that could be used in real-life situations to allocate costs among cooperating stakeholders, as well as support for decisionmakers who are concerned with transportation planning. This is done by demonstrating the potential of cooperation, such as cost reduction, and by suggesting how costs can be allocated fairly in the transportation planning applications considered. Lastly, a contribution to cooperative game theory is provided; the introduction of a development of the equal profit method for allocating costs. The proposed version is the equal profit method with lexicography, which, in contrast to the former, guarantees to yield at most one solution to any cost allocation problem. Lexicography is used to rank potential cost allocations and the unambiguously best cost allocation is chosen.
Book Synopsis Planning in Decentralized Firms by : Bert R. Meijboom
Download or read book Planning in Decentralized Firms written by Bert R. Meijboom and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 175 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Implementing Finer Cost Allocation Methods by : Win Gilkey Jordan
Download or read book Implementing Finer Cost Allocation Methods written by Win Gilkey Jordan and published by . This book was released on 1996 with total page 304 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Allocations of Joint and Common Costs by : Gary C. Biddle
Download or read book Allocations of Joint and Common Costs written by Gary C. Biddle and published by . This book was released on 2015 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although there exists an extensive and growing literature on how firms should and should not allocate costs, this literature has had only a limited impact on cost allocation practices. A possible explanation is that cost allocation proposals have not always captured essential aspects of the settings in which demands for allocations arise. Another explanation relates to this literature's diversity. The varied and sometimes conflicting assumptions, definitions, and methodologies that the alternative approaches employ have made comparisons difficult for managers and researchers alike.Through a critique and synthesis of the major streams of cost allocation research, this study provides a concise and nontechnical overview. Its critical review of previous studies provides a framework for future research which emphasizes a necessary correspondence between allocation methods and management decisions.
Download or read book Cost Accounting written by W.Armand Layne and published by Springer. This book was released on 1984-12-06 with total page 346 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Transport Carrier Costing by : Wayne Kenneth Talley
Download or read book Transport Carrier Costing written by Wayne Kenneth Talley and published by Routledge. This book was released on 2017-04-21 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt: Covering cost structures and cost problems as well as costing methodologies, this book, first published in 1988, aims to enhance understanding of the economics of all types of transportation: freight and passenger, by truck, rail, bus and air. beginning with an overview of transportation costing from the perspective of the carrier, user and government, Talley goes on to present the necessary information for evaluating costing methodologies. He then examines various regulatory and individual-carrier costing methodologies, and finally discusses the important new standalone-costing methodology.
Book Synopsis Managerial Accounting by : Ramji Balakrishnan
Download or read book Managerial Accounting written by Ramji Balakrishnan and published by John Wiley & Sons. This book was released on 2008-11-10 with total page 702 pages. Available in PDF, EPUB and Kindle. Book excerpt: Most managerial accounting texts emphasize the mechanics of managerial accounting. While important, mechanics are not enough. To solve business problems, students need to understand how managerial accounting can improve decision-making, and when and where a particular tool or technique is appropriate. Balakrishnan’s Managerial Accounting 1st edition presents accounting information in the context of business decision making. It combines the traditional topics of managerial accounting with a strategic framework that shows students how to construct decision models and measure information. By linking business decisions with accounting information students will be motivated to learn and make more informed decisions. Balakrishnan will appeal to courses where there is a true focus on decision making and accounting is placed within a business context.
Book Synopsis Measure Costs Right by : Robin Cooper
Download or read book Measure Costs Right written by Robin Cooper and published by . This book was released on 1988 with total page 7 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Principles of Accounting Volume 2 - Managerial Accounting by : Mitchell Franklin
Download or read book Principles of Accounting Volume 2 - Managerial Accounting written by Mitchell Franklin and published by . This book was released on 2019-02-14 with total page 746 pages. Available in PDF, EPUB and Kindle. Book excerpt: A less-expensive grayscale paperback version is available. Search for ISBN 9781680922936. Principles of Accounting is designed to meet the scope and sequence requirements of a two-semester accounting course that covers the fundamentals of financial and managerial accounting. This book is specifically designed to appeal to both accounting and non-accounting majors, exposing students to the core concepts of accounting in familiar ways to build a strong foundation that can be applied across business fields. Each chapter opens with a relatable real-life scenario for today's college student. Thoughtfully designed examples are presented throughout each chapter, allowing students to build on emerging accounting knowledge. Concepts are further reinforced through applicable connections to more detailed business processes. Students are immersed in the "why" as well as the "how" aspects of accounting in order to reinforce concepts and promote comprehension over rote memorization.
Book Synopsis Handbook of Cost Management by : Roman L. Weil
Download or read book Handbook of Cost Management written by Roman L. Weil and published by John Wiley & Sons. This book was released on 2005-05-31 with total page 866 pages. Available in PDF, EPUB and Kindle. Book excerpt: Handbook of Cost Management, Second Edition covers all of the essential topics in cost management and accounting. It includes conventional topics, such as job costing and cost allocation, as well as such current topics as balanced scorecard, economic value added, logistics and marketing cost, theory of constraints, inter-organizational costing, and the cost of quality.
Book Synopsis Management Accounting in a Dynamic Environment by : Cheryl S. McWatters
Download or read book Management Accounting in a Dynamic Environment written by Cheryl S. McWatters and published by Routledge. This book was released on 2015-12-22 with total page 732 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whether students pursue a professional career in accounting or in other areas of management, they will interact with accounting systems. In all organizations, managers rely on management accounting systems to provide information to deal with changes in their operating environment. This book provides students and managers with an understanding and appreciation of the strengths and limitations of an organization’s accounting system, and enables them to be intelligent and critical users of the system. The text highlights the role of management accounting as an integral part of the organization’s strategy and not merely a set of individual concepts and computations. An analytical framework for organizational change is used throughout the book to underscore how organizations must adapt to create customer and organizational value. This framework provides a way to examine and analyze the organization’s accounting system, and as a basis for evaluating proposed changes to the system. With international examples that bring the current business environment to the forefront, problems and cases to promote critical thinking, and online support for students and instructors, Management Accounting in a Dynamic Environment is no mere introductory textbook. It prepares readers to use accounting systems intelligently to achieve organizational success. The authors have identified several cases to accompany each chapter in the textbook. These are available through Ivey Publishing: https://www.iveycases.com/CaseMateBookDetail.aspx?id=434
Book Synopsis A Model for Calculating Interconnection Costs in Telecommunications by : Paul Noumba Um
Download or read book A Model for Calculating Interconnection Costs in Telecommunications written by Paul Noumba Um and published by World Bank Publications. This book was released on 2004 with total page 82 pages. Available in PDF, EPUB and Kindle. Book excerpt: The proposed cost model takes into account most features characterizing the development stage of telecommunications networks in Sub-Saharan Africa (small size of fixed network, importance of rural telephony, excessive reliance on microwave technology, explosive demand for mobile service, and weak regulatory capacity)."--BOOK JACKET.
