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Allocation of General and Administrative Expenses.

Howard W. Wright

Professor of Accounting, College of Business and Public Administration, University of Maryland 1

The Accounting Review 1966

Abstract This article considers the conceptual problem of allocating general and administrative expenses. It seems clear that a production-related base is more acceptable to government auditors than any other. This is justified where a significant portion of the general and administrative expenses are production-generated. However, where the pool includes little, if any, production-generated expenses any base which is representative of the year's activity should be acceptable. In addition, the article includes recommendations which may help in solving practical problems in allocating administrative expenses.

DOI
10.2308/tar-4508293
Volume
41 (4)
Pages
626-633
Language
en
Export
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