Cost Allocation Models

  • Robert W. Scapens
Part of the Macmillan Series in Finance and Accounting book series (SFA)


It may seem strange for the first chapter in a section dealing with current and future developments to look at cost allocation models. However, these models provide a good illustration of the way in which the developments described in previous chapters have led to a change in research emphasis and have provided directions for the future. Cost allocation models also provide an interesting introduction to the types of problems which are addressed using agency theory and described in more detail in Chapter 11.


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Copyright information

© Robert W. Scapens 1985

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  • Robert W. Scapens

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