We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
Cost Allocation and External Acquisition of Services When Self-Services Exist.
- Authors
Chen, Joyce T.
- Abstract
ABSTRACT: This paper demonstrates that the treatment of self-services, their inclusion or exclusion, affects neither the decision relevance of the information made available by the reciprocal method of cost allocation nor the internal versus external acquisition decision made through the underlying technology matrix. Three propositions and proofs are provided, showing that there is a one-to-one transformation between the two treatments of self-services in each of the analyses.
- Subjects
COST allocation; COST accounting; SELF-service (Economics); ACCOUNTING information storage &; retrieval systems; MERGERS &; acquisitions; COST centers (Accounting); DECISION making
- Publication
Accounting Review, 1983, Vol 58, Issue 3, p600
- ISSN
0001-4826
- Publication type
Article