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Cost Allocation and External Acquisition of Services When Self-Services Exist.

JOYCE T. CHEN

Assistant Professor of Accounting, University of Illinois at Chicago. 1

The Accounting Review 1983

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.

DOI
10.2308/tar-4486797
Volume
58 (3)
Pages
600-605
Language
en
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