Une relecture du problème de l'imputation des coûts joints et des coûts communs
Gervais Thenet
ACCRA, 1996, vol. 2, issue 2, 75-91
Abstract:
Analysis of bank operating costs can be regarded within the paradigm of common or joint costs. After reviewing available analytic tools on the subject, the article advances further methodological approaches leading to clarification of the numerous costs criteria attaching to consumption of resources.
Keywords: bank operating costs; common and overhead costs; allocation; multiple linear regression (search for similar items in EconPapers)
Date: 1996
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