TY - BOOK AU - Thenet,Gervais TI - The Problem of Assigning Joint and Common Cost Accounts Revisited PY - 1996///. N1 - 30 N2 - 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 UR - https://shs.cairn.info/journal-accounting-auditing-control-1996-2-page-75?lang=en ER -