000 00956cam a2200205 4500500
005 20250112024020.0
041 _afre
042 _adc
100 1 0 _aThenet, Gervais
_eauthor
245 0 0 _aThe Problem of Assigning Joint and Common Cost Accounts Revisited
260 _c1996.
500 _a30
520 _aAnalysis 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 _amultiple linear regression
690 _acommon and overhead costs
690 _aallocation
690 _abank operating costs
786 0 _nAccounting Auditing Control | Volume 2 | 2 | 1996-12-01 | p. 75-91 | 1262-2788
856 4 1 _uhttps://shs.cairn.info/journal-accounting-auditing-control-1996-2-page-75?lang=en
999 _c144414
_d144414