A "decision-allocation" method" model approach to joint-cost allocation / by Wei-Li S. Hsu.

Hsu, Wei-Li S. (1995). A "decision-allocation" method" model approach to joint-cost allocation / by Wei-Li S. Hsu. Master's Thesis, School of Business, The University of Queensland.

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Author Hsu, Wei-Li S.
Thesis Title A "decision-allocation" method" model approach to joint-cost allocation / by Wei-Li S. Hsu.
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1995
Thesis type Master's Thesis
Total pages 89
Subjects 14 Economics
Formatted abstract This study investigates the defensible allocation method(s) for each particular decision (objective) involved in joint-cost allocation to build a "decision-allocation method" model. Three input requirements to the model were investigated:
         (1) the objectives for which joint-cost allocations are appropriate (Input 1); 
        (2) how objectives lead to the specification of allocation criteria (Input 2);
        (3) how allocation criteria guide the choice of defensible allocation methods (Input 3).

     Input 1 was obtained by basing the model on the premise that joint-cost allocations are appropriate for decision making. Input 2 was obtained through conducting a case study in a particular joint production process in a firm. Then, an analysis framework was provided to assist in the obtaining of Input 3.

     The resultant model would be used to: (1) refute Thomas' (1969, 1974) "allocation free" opinion and demonstrate the feasibility of cost allocation in managerial accounting; (2) promote decisions which are the most efficient and effective for the company as a whole.

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