Service department cost allocations using the net services model and the MDTERM function in Excel

Keller, A. Craig

doi:10.1016/j.jaccedu.2015.06.002

Cited by 5 publications

(1 citation statement)

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“…They have claimed that instead of inversing the matrix of expenses (T), which requires complex calculations, the approximate value of results could be obtained by powering the T matrix several times. In continuation of these studies, Keller (2015) has introduced self-costs for supporting departments, which are service costs used within the department itself. This innovation in assumption was considered as a novel extension on the reciprocal method.…”

Section: Research Backgroundmentioning

confidence: 99%

A novel cost allocation method applying fuzzy DEMATEL technique

Mirzamohammadi

Karimi

Pishvaee

2019

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Purpose The purpose of this paper is to develop a new systematic method for a multi-unit organization to cope with the cost allocation problem, which is an extension of the reciprocal method. As uncertainty is the inherent characteristic of business environments, assuming changes in engaged parameters is almost necessary. The outputs of the model determine the total value of each unit/business lines or product. Design/methodology/approach In the proposed method, contrary to existing models, business units are able to transfer their costs to other units, and also, not necessarily transfer the total costs of support units completely. The DEMATEL approach, which finds all relationships between different parts of a system, is also applied for computing effects of the units’ expense paid to each other. Moreover, a fuzzification approach is used to capture linguistic experts’ judgments about related data. Findings Being closer to the real-world problem in comparison to the previous approach, the proposed systematic approach encompasses the other cost allocation models. Practical implications Applying the proposed model for a system like a multi-unit organization, the total price of each unit/business line can be obtained. Moreover, this cost allocation process guides the related decision-makers to better manage the expenses that each unit pays the others. Originality/value In the existing studies, business units cannot pay expense support units. However, in the proposed method, the business units are able to pay expenses for other units, and also, not necessarily pay total expenses for support unit completely. Moreover, considering engaged parameters as fuzzy numbers makes the proposed model closer to real-world problems.

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Section: Research Backgroundmentioning

confidence: 99%

A novel cost allocation method applying fuzzy DEMATEL technique

Mirzamohammadi

Karimi

Pishvaee

2019

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Lattice allocations: A better way to do cost allocations

Bent

Caplan

2017

Advances in Accounting

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A Literature Review of Technology‐Related Research in Accounting Education: 2010–2020*

Theuri,

Campbell,

Owens‐Jackson

2024

Accounting Perspectives

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This literature review includes 187 articles with a technology focus that were published during the past decade, 2010–2020, in seven accounting education journals. We analyze these articles with a goal of identifying the research conducted at the intersection of technology and accounting education. Five accounting education areas of focus emerge, with each having prevalent themes. Within these themes, we identify the technological infusion and how it was applied or related to accounting education. Where feasible, we report information on the target expected use (users) within each of the five accounting focus areas in the article, and we present any relevant key findings. We conclude by identifying research voids and suggesting potential directions for future research. The analysis should aid current faculty in their efforts to infuse appropriate technology into accounting education with a goal of producing technologically savvy graduates.

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Service department cost allocations using the net services model and the MDTERM function in Excel

Cited by 5 publications

References 1 publication

A novel cost allocation method applying fuzzy DEMATEL technique

A novel cost allocation method applying fuzzy DEMATEL technique

Lattice allocations: A better way to do cost allocations

A Literature Review of Technology‐Related Research in Accounting Education: 2010–2020*

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