The Problem of Assigning Joint and Common Cost Accounts Revisited (notice n° 144414)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 00956cam a2200205 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112024020.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Thenet, Gervais |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Problem of Assigning Joint and Common Cost Accounts Revisited |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 1996.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 30 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Analysis of bank operating costs can be regarded within the paradigm of common or joint costs. After reviewing available analytic tools on the subject, the article advances further methodological approaches leading to clarification of the numerous costs criteria attaching to consumption of resources. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | multiple linear regression |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | common and overhead costs |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | allocation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | bank operating costs |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 2 | 2 | 1996-12-01 | p. 75-91 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-1996-2-page-75?lang=en">https://shs.cairn.info/journal-accounting-auditing-control-1996-2-page-75?lang=en</a> |
Pas d'exemplaire disponible.
Réseaux sociaux