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Least Squares Allocation Model

Author

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  • BRIEF, RP
  • OWEN, J

Abstract

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Suggested Citation

  • Brief, Rp & Owen, J, 1968. "Least Squares Allocation Model," Journal of Accounting Research, Wiley Blackwell, vol. 6(2), pages 193-199.
    • Handle: RePEc:bla:joares:v:6:y:1968:i:2:p:193-199
    DOI: http://hdl.handle.net/10.2307/2490234
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    1. repec:mth:ijafr8:v:8:y:2018:i:4:p:370-383 is not listed on IDEAS

    More about this item

    Keywords

    Allocation model; General model; Cost allocation;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G31 - Financial Economics - - Corporate Finance and Governance - - - Capital Budgeting; Fixed Investment and Inventory Studies
    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • D24 - Microeconomics - - Production and Organizations - - - Production; Cost; Capital; Capital, Total Factor, and Multifactor Productivity; Capacity

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