Accounting for overheads: critique and reforms
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Stockholm
Almqvist & Wiksell
1997
|
| Schriftenreihe: | Uppsala Universitet: [Acta Universitatis Upsaliensis / Studia oeconomiae negotiorum]
41 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 102 S. |
| ISBN: | 9155438857 |
Internformat
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Datensatz im Suchindex
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| adam_text | Table of Contents
Acknowledgements 7
Preface 9
CHAPTER 1: Introduction 11
The Structure of the Study 14
CHAPTER 2: Costs and Technology and Accounting for Variable
Resources 17
Technology and Accounting 17
Assumed Technology and the Character of Resources 19
Operational Characteristics 20
Supply Characteristics 20
Managerial Characteristics 21
Operational Characteristics 21
Production Functions 22
Output Independence 24
Input Independence 25
Independent Production 28
Accounting for Variable Resources 30
Operational Characteristics 32
Input Separability 33
Supply Characteristics 35
Managerial Characteristics 36
Limited Variable Inputs (Variant I in Table 2) 38
Process Variable Resources (Variant II in Table 2) 42
Activity Based Costing and Resource Use 42
Relevancy of Resource Independence to
Activity Based Costing 43
Activity Costing and Product Volume 45
CHAPTER 3: Costs and Technology: Common and Joint Resources .... 49
Common Resources 49
Common and Joint Resources: Defined 49
Common Resources Variable with Outputs 53
Fixed Resources in the Long and Short Runs 54
Common Resources and Non Independence of Outputs 56
Common Resources: Outputs Ambiguous and
Non Measurable 58
Decision Driven Costs 61
Regulatory Resources 65
Regulatory Requirements Which Impose Variable Costs 65
Joint Resources 66
Resources with Public Goods Characteristics 67
Costing Excludable Public Resources 70
The Use of Market Prices 71
Taxes on Public Resources 74
Lindahl Prices 74
Ramsey Prices 75
CHAPTER 4: An Alternative Accounting Report and Conclusions 79
An Accounting Report Better Reflecting Technology 79
Linking Inputs to Their Causes of Variation 80
Accounting Reports Reflecting the Technological Characteristics of
Resources 88
Discussion of the Suggested Accounting Statement 92
Reforms and Conclusions 93
Chapter 2 93
Chapter 3 94
Chapter 4 95
Bibliography 97
|
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| indexdate | 2024-07-09T18:05:45Z |
| institution | BVB |
| isbn | 9155438857 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-007515988 |
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| spelling | Bromwich, Michael Verfasser aut Accounting for overheads critique and reforms Michael Bromwich Stockholm Almqvist & Wiksell 1997 102 S. txt rdacontent n rdamedia nc rdacarrier Uppsala Universitet: [Acta Universitatis Upsaliensis / Studia oeconomiae negotiorum] 41 Redovisning Gemeinkosten (DE-588)4156541-1 gnd rswk-swf Gemeinkosten (DE-588)4156541-1 s DE-604 Studia oeconomiae negotiorum] Uppsala Universitet: [Acta Universitatis Upsaliensis 41 (DE-604)BV024802043 41 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=007515988&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Bromwich, Michael Accounting for overheads critique and reforms Redovisning Gemeinkosten (DE-588)4156541-1 gnd |
| subject_GND | (DE-588)4156541-1 |
| title | Accounting for overheads critique and reforms |
| title_auth | Accounting for overheads critique and reforms |
| title_exact_search | Accounting for overheads critique and reforms |
| title_full | Accounting for overheads critique and reforms Michael Bromwich |
| title_fullStr | Accounting for overheads critique and reforms Michael Bromwich |
| title_full_unstemmed | Accounting for overheads critique and reforms Michael Bromwich |
| title_short | Accounting for overheads |
| title_sort | accounting for overheads critique and reforms |
| title_sub | critique and reforms |
| topic | Redovisning Gemeinkosten (DE-588)4156541-1 gnd |
| topic_facet | Redovisning Gemeinkosten |
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