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The Concept Of Attributable Cost

Author

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  • SHILLINGLAW, G

Abstract

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Suggested Citation

  • Shillinglaw, G, 1963. "The Concept Of Attributable Cost," Journal of Accounting Research, Wiley Blackwell, vol. 1(1), pages 73-85.
    • Handle: RePEc:bla:joares:v:1:y:1963:i:1:p:73-85
    DOI: http://hdl.handle.net/10.2307/2489843
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    Citations

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    Cited by:

    1. Lucas, Michael & Rafferty, James, 2008. "Cost analysis for pricing: Exploring the gap between theory and practice," The British Accounting Review, Elsevier, vol. 40(2), pages 148-160.
    2. Bernhard Hirsch & Oliver Beyhs & Dominik Hammer, 2011. "Income evaluation for sales contracts according to IFRS—problems of application and assessment from a cost-theoretical perspective," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 22(2), pages 141-159, December.

    More about this item

    Keywords

    Attributable costs; Cost function; Marginal costs;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity
    • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies

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