Back to the allocation of overhead costs in managerial accounting: how to well specify the activities and their cost drivers ?

Michel Gervais and Cédric Lesage
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Michel Gervais: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Cédric Lesage: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Keywords: Activity; cost driver; allocation; cost specification; specification error (search for similar items in EconPapers)
Date: 2004-04-01
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Published in European Accounting Association, 27th Annual Congress, Apr 2004, Praha, Czech Republic. pp.20

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00010205

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