Results 171 to 180 of about 263,794 (216)

The Costs and Benefits of Cost Allocations..

The Accounting Review, 1979
Abstract This paper raises the often-ignored, positive question of why firms con allocations can act as a lump-sum tax which reduce the manager's consumption of perquisites and that cost allocations can serve as useful proxy variables for certain difficult-to-observe costs.
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Cost allocation and airport problems [PDF]

Mathematical Social Sciences
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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A Cost Allocation Model for Hospice

Nursing Management (Springhouse), 1993
Increasingly, nurses are becoming involved in the financial aspects of healthcare delivery to determine cost-effectiveness of nursing product lines. A model allocating costs for 15 service components was developed using data from 52 patients receiving Medicare hospice benefits in a home care environment.
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Transportation Cost Allocation: Applying Cost Allocation in a Multimodal Environment

Transportation Research Record: Journal of the Transportation Research Board, 1996
The application of cost allocation techniques to an increasingly multi-modal or intermodal federal transportation program is discussed. Numerous statutory changes and policy developments in the 1990s have moved federal policy strongly toward an intermodal approach. As a result, highway cost allocation studies must address topics related to expenditures
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Potential, Consistency, and Cost Allocation Prices

Mathematics of Operations Research, 2004
In a typical cost allocation problem, a decision maker must allocate the joint cost of producing a specified vector of goods or services using prices. In earlier work, Billera, Heath, and Raanan applied the theory of values of nonatomic games of Aumann and Shapley to develop a pricing mechanism called Aumann-Shapley pricing.
Richard P. McLean, Amit Pazgal, William W. Sharkey   +2 more
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Allocating the Cost of Congestion with the Nucleolus

Computational Economics, 2004
zbMATH Open Web Interface contents unavailable due to conflicting licenses.
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Challenges in Resource and Cost Allocation

Proceedings of the AAAI Conference on Artificial Intelligence, 2015
Many models and mechanisms in resource and cost allocation have been developed that are simple and abstract. By means of two case studies, I argue that it is now timely to consider richer models for the fair division of resources and for the allocation of costs.
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Minimum Cost Allocation of Tenders

Operational Research Quarterly (1970-1977), 1974
In a big organization like the Australian Post Office, where large sums of money are spent to purchase a very large number of items every financial year, the problem is that of allocating the orders of the different items to the competing tenderers at a minimum cost.
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Prices in Mixed Cost Allocation Problems

Games and Economic Behavior, 2001
The problem under consideration is the dividing of the cost of consumption of a finite number of goods, some of which are divisible and another indivisible. This cost allocation problem (cap) is reformulated as a cooperative game with transferable utility.
Emilio Calvo, Juan Carlos Santos
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Joint Costs and Cost Allocation

1997
In this chapter we extend our study of the product costing art to joint costs and cost allocation. Joint costs arise when an organization produces multiple products and its cost function is not fully separable. Some costs, then, “jointly” produce the products.
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