The Accounting Review Vol. 71 No. 3 1996
Allocations of Sunk Capacity Costs and Joint Costs in a Linear Principal-Agent Model.
Abstract
Examines the allocation of sunk capacity costs and joint costs. Trade-off between risk-sharing and incentives; Optimal capacity cost allocation as a function of budgeted volume; Previous research on capacity cost allocation; Insights from principal-agent theory.
- DOI
- 10.2308/tar-9608042315
- Volume
- 71
- Issue
- 3
- Pages
- 419-432
- Language
- en
- Sources
- crossref openalex