ON JOINT COST ALLOCATION - INDEPENDENT COST PROPORTIONAL SCHEME (ICPS) AND ITS PROPERTIES
Js Gangolly
Journal of Accounting Research, 1981, vol. 19, issue 2, 299-312
Keywords: Cost allocation; Independent Cost Proportional Scheme; Joint costs; Moriarity scheme (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 1981
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:19:y:1981:i:2:p:299-312
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DOI: 10.2307/2490866
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