Is assigning capacity costs to individual products necessary for capacity planning?

Accounting Horizons

Volumn 10, Issue 3, 1996, Pages 1-11

  Balakrishnan, Ramji ^a   Sivaramakrishnan, K ^b  

^a UNIVERSITY OF IOWA   (United States)

^b CARNEGIE MELLON UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0011048220     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Article

References (10)

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2. Balakrishnan, R., and D. DeJong. 1993. The role of cost allocations in the acquisition and use of common resources. Contemporary Accounting Research 9 (Spring): 395-414.
3. Banker, R. D., and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review 69 (July): 479-494.
4. Barefield, J. T., C. Raiborn, and M. R. Kinney. 1994. Cost Accounting: Traditions and Innovations. Second edition. St. Paul, MN: West Publishing.
5. Christensen, J., and J. S. Demski. 1995. The classical foundations of "modern" costing. Journal of Management Accounting Research 6: 13-32.
6. Cooper, R., and R. S. Kaplan. 1988. How cost accounting distorts product costs. Management Accounting 69 (April): 20-27.
7. Demski, J. S. 1981. Cost allocation games. In Joint Cost Allocations, edited by S. Moriarty, 142-183. Center for Economic and Management Research, University of Oklahoma.
8. -. 1994. Managerial Uses of Accounting Information. Boston, MA: Kluwer Academic Publications.
9. Kaplan, R. S. 1973. Variable and self-service costs in reciprocal allocation models. The Accounting Review 49 (October): 733-748.
10. Suh, Y. 1987. Collusion and non-controllable cost allocations. Journal of Accounting Research 25 (Supplement): 22-50.