000 | 00956cam a2200205 4500500 | ||
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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 |