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Optimal Smoothing of Profit Via Overhead Allocation.

Income smoothing, as defined in Statistical Activity Cost Theory (SACT), is the rational statistical adjustment of periodic accounting earnings to reduce their time volatility around average long-term profit per period. This article demonstrates how overhead cost allocations can be applied to smooth...

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Publicado en:Abacus Vol. 43; no. 2; pp. 136 - 156
Autor principal: Shuo Su, Steve Yu
Formato: Artículo
Publicado: Wiley-Blackwell Jun2007
Materias:
Cost allocation
Cost accounting
Depreciation
Profit
Corporate profits
Accounting methods
Acceso en línea:Ver este registro en EBSCOhost