Why managers use cost allocations: a research note
Article Abstract:
An empirical study on the usage of cost allocations for managerial decisions shows that cost allocations are likely to be used when there is uncertainty and decisions cannot be reversed. Full costs tend not to be used if there is certainty or if decisions can be reversed. Full costs can be used as a guide to opportunity costs. The sample studied comprised of 72 managers each given four cases relating to different companies, and tackling the problems over a period of from 45 minutes to one hour.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 1996
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The portfolio of knowledge required by industry specialist auditors
Article Abstract:
A method to analyze the skills and knowledge essential for industry specialist auditors is presented.
Publication Name: Accounting and Business Research
Subject: Business
ISSN: 0001-4788
Year: 2005
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