Bipolar value-driven joint product costing

Dixon, Rob; Trenchard, P. M.

doi:10.1016/s0305-0483(01)00038-x

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“…We ignored possible joint costs and inputs, such as initial capital costs, ongoing maintenance expenditure and the cost of water heating, which also involve capacity constraints on the number of users who can safely use the pool. Previous studies (Dixon and Trenchard, 2001) suggest several ways to allocate joint service costs, but the allocation through TDABC can help managers make more effective decisions. ABC systems, including TDABC, are cost accounting models for the long rather than the short run.…”

Section: Discussionmentioning

confidence: 99%