Cost Allocation

Cost Allocation PDF Author: International Institute for Applied Systems Analysis
Publisher: North Holland
ISBN:
Category : Business & Economics
Languages : en
Pages : 232

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Cost Allocation

Cost Allocation PDF Author: International Institute for Applied Systems Analysis
Publisher: North Holland
ISBN:
Category : Business & Economics
Languages : en
Pages : 232

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Review and Analysis of Cost Allocation Methods

Review and Analysis of Cost Allocation Methods PDF Author: Raymond W. Gaines
Publisher:
ISBN:
Category : Water resources development
Languages : en
Pages : 42

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Study of the Cost Allocation Methods Used by the Laboratory Division, Department of Health

Study of the Cost Allocation Methods Used by the Laboratory Division, Department of Health PDF Author:
Publisher:
ISBN:
Category : Cost accounting
Languages : en
Pages : 98

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Joint Cost Allocations

Joint Cost Allocations PDF Author: Shane Moriarity
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 194

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Allocations of Joint and Common Costs

Allocations of Joint and Common Costs PDF Author: Gary C. Biddle
Publisher:
ISBN:
Category :
Languages : en
Pages : 45

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Book Description
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.

Implementing Finer Cost Allocation Methods

Implementing Finer Cost Allocation Methods PDF Author: Win Gilkey Jordan
Publisher:
ISBN:
Category : Cost accounting
Languages : en
Pages : 304

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Review of Highway Cost Allocation Methodologies

Review of Highway Cost Allocation Methodologies PDF Author: John A. Deacon
Publisher:
ISBN:
Category : Roads
Languages : en
Pages : 222

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The objectives of the current cost allocation study, the fifth in a series begun in 1982, include the following: 1) to evaluate current cost allocation methodologies and identify possible changes to Kentucky practices; and 2) to determine the 1991 fiscal year levels of cost responsibility and revenue contribution for each of several classes of highway users. Additional objectives include an evaluation of the equity of tax proposals advanced by the Kentucky Motor Transport Association, a preliminary determination of the revenue and cost implications of the Extended-Weight Coal Haul System, and an evaluation of the efficiency with which certain highway user taxes have been collected. As was the case in other recent cost-allocation studies, incremental cost assignment has been replaced with various highway use measures including vehicle-miles of travel, axle-miles, passenger-car-equivalent miles, and equivalent-single-axle-load miles. Results from the analysis indicate that cost responsibility was borne most heavily by passenger cars and motorcycles (44.2%). Other cost responsibilities were 24.6% for heavy trucks; 20.4% for pickups and vans; and 10.8% for all other groups. When compared to revenue for each vehicle class; cars, pickups and vans, and heavy trucks exceeded their cost responsibility, while medium trucks fell significantly short. From a limited examination of the Extended-Weight Coal Haul System, it was found that an estimated $2 million are lost annually from the Road Fund because fewer trucks are registered. Heavier weights of coal-decal trucks add approximately $9 million annually to pavement overlay costs. Related to tax collection, it was found that the weight-distance tax was collected at an efficiency of about 70% and other user-reported fuel taxes in the range of 75 to 77%.

Pareto Optimality, Game Theory and Equilibria

Pareto Optimality, Game Theory and Equilibria PDF Author: Panos M. Pardalos
Publisher: Springer Science & Business Media
ISBN: 0387772472
Category : Mathematics
Languages : en
Pages : 872

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Book Description
This comprehensive work examines important recent developments and modern applications in the fields of optimization, control, game theory and equilibrium programming. In particular, the concepts of equilibrium and optimality are of immense practical importance affecting decision-making problems regarding policy and strategies, and in understanding and predicting systems in different application domains, ranging from economics and engineering to military applications. The book consists of 29 survey chapters written by distinguished researchers in the above areas.

Review Guide for State and Local Governments

Review Guide for State and Local Governments PDF Author: Department of Health & Human Services Program Support Center (U.S.). Division of Cost Allocation
Publisher:
ISBN:
Category : Cost allocation
Languages : en
Pages : 72

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Cost Allocation

Cost Allocation PDF Author: H. Peyton Young
Publisher:
ISBN:
Category :
Languages : en
Pages : 205

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