The Accounting Review Vol. 57 No. 3 1982
An Analysis of Two Cost Allocation Cases.
Abstract
Since cost allocation has been widely viewed as an arbitrary process, the theory of choice among allocation alternatives is little advanced. This paper illustrates some practical problems that result in the absence of well-established guidelines for choosing among cost allocation alternatives. Specifically, two appeals before the Armed Services Board of Contracts Appeals involving the issue of cost allocation are discussed and analyzed.
- DOI
- 10.2308/tar-4487755
- Volume
- 57
- Issue
- 3
- Pages
- 579-593
- Language
- en
- Sources
- openalex crossref