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Measuring Production Efficiency in a Not-For-Profit Setting.

Robert D. Hayes; James A. Millar

The Accounting Review 1990

Presents a study which uses data from management practice in a nonprofit budgetary setting to test whether input cost shares are independent prices while controlling for operating characteristics. Background on substitution among production inputs; Model for testing the fixed cost share hypothesis.

DOI
10.2308/tar-9603274072
Volume
65 (3)
Pages
505-519
Language
en
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