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Cost Allocation and Opportunity Costs
Management Science, 1987One explanation for the widespread use of allocated fixed costs is that they can serve as a proxy for difficult-to-calculate opportunity costs. This explanation is pursued by modeling a service department as an M/M/s/s queueing system. Two main results are that the expected value of opportunity costs equals both the incremental productivity of ...
Bruce L. Miller, A. G. Buckman
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Cost allocation games with information costs
Mathematical Methods of Operational Research, 2004zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Patrone, Fioravante, Moretti, Stefano
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The Journal of Industrial Economics, 1993
Negative externalities or 'congestion'costs in the utilization of common resources introduce strategic considerations that tie cost allocation rules to competitiveness in external markets. The equilibrium rule for allocating common costs consists of 'profitability'and 'strategic' components. The profitability component dictates that the share of common
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Negative externalities or 'congestion'costs in the utilization of common resources introduce strategic considerations that tie cost allocation rules to competitiveness in external markets. The equilibrium rule for allocating common costs consists of 'profitability'and 'strategic' components. The profitability component dictates that the share of common
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Management Science, 2012
Firms routinely allocate the costs of common corporate resources down to divisions. The main insight of this paper is that any efficient allocation rule must reflect the firm's underlying cost structure. We propose a new allocation rule (the polynomial rule), which achieves efficiency and approximate budget balance.
Korok Ray, Maris Goldmanis
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Firms routinely allocate the costs of common corporate resources down to divisions. The main insight of this paper is that any efficient allocation rule must reflect the firm's underlying cost structure. We propose a new allocation rule (the polynomial rule), which achieves efficiency and approximate budget balance.
Korok Ray, Maris Goldmanis
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Minimum Cost Compromise Mixed Allocation
Journal of Mathematical Modelling and Algorithms in Operations Research, 2012zbMATH Open Web Interface contents unavailable due to conflicting licenses.
Varshney, Rahul +2 more
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Diagonality of Cost Allocation Prices
Mathematics of Operations Research, 1984The problem of allocating the production cost of a finite bundle of divisible consumption goods (or services) by means of per unit costs or prices is a basic problem in economics. Recently an axiomatic approach has been proposed (Billera and Heath [Billera, L. J., D. C. Heath. 1981.
Mirman, Leonard J., Neyman, Abraham
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2023
Abstract This chapter considers how disputes can arise where the joint venture agreement does not address how costs should be approved or allocated, or fails to identify in advance some types of costs, or where issues subsequently arise that were not anticipated when the agreement was put in place.
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Abstract This chapter considers how disputes can arise where the joint venture agreement does not address how costs should be approved or allocated, or fails to identify in advance some types of costs, or where issues subsequently arise that were not anticipated when the agreement was put in place.
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Project risk allocation through contingent cost allocation
SMC 2000 Conference Proceedings. 2000 IEEE International Conference on Systems, Man and Cybernetics. 'Cybernetics Evolving to Systems, Humans, Organizations, and their Complex Interactions' (Cat. No.00CH37166), 2002In a joint project, the project cost is allocated to the participants. How to allocate the cost has been discussed mainly in cooperative game theory assuming that the cost is certain. If the project cost is uncertain, each participant is exposed to the risk of allocated cost.
K. Tanimoto, N. Okada, H. Tatano
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Joint Costs and Cost Allocation
1997In 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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SSRN Electronic Journal, 2007
Firms routinely allocate the costs of common corporate resources down to divisions. This paper explores cost allocation rules that induce efficient capital investments by these divisions. It examines efficient allocation rules that satisfy properties of actual rules used in practice, namely budget balance, fairness, and simplicity.
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Firms routinely allocate the costs of common corporate resources down to divisions. This paper explores cost allocation rules that induce efficient capital investments by these divisions. It examines efficient allocation rules that satisfy properties of actual rules used in practice, namely budget balance, fairness, and simplicity.
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