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Naslov:Economic benefit assignment in environmental cost allocation
Avtorji:Ngwakwe, Collins C. (Avtor)
Datoteke:URL http://www.fm-kp.si/zalozba/ISSN/1581-6311/10_283-299.pdf
 
Jezik:Angleški jezik
Vrsta gradiva:Delo ni kategorizirano
Tipologija:1.01 - Izvirni znanstveni članek
Organizacija:FM - Fakulteta za management
Opis:This paper aims to suggest a model to reward a dirty product which has the potential to offer sales promotion services to other clean products in a multiple product firm. The paper suggests a model economic benefit assignment (eba) for apportionment of direct waste costs where a polluting product offers a sales promotion benefit to other clean products of the same company, which proposes that benefiting products should be assigned a proportion of the direct waste cost of the polluting product (as a service charge) based on the proportion of promotion benefit (sales benefit) received from the polluting product. The idea is that, based on transfer pricing theory, such promotion service would be paid for, if offered by an outside agent. Whilst academic debate is expected to ensue from this suggestion model, further case research is imperative to demonstrate industrial applicability.
Ključne besede:varstvo okolja, odpadki, stroški, transferne cene
Leto izida:2012
Št. strani:str. 283-299
Številčenje:Vol. 10, no. 3
ISSN:1854-6935
UDK:502:338.5
COBISS_ID:4587991 Povezava se odpre v novem oknu
Število ogledov:1447
Število prenosov:28
Metapodatki:XML RDF-CHPDL DC-XML DC-RDF
Področja:Gradivo ni uvrščeno v področja.
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Skupna ocena:(0 glasov)
Vaša ocena:Ocenjevanje je dovoljeno samo prijavljenim uporabnikom.
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Sekundarni jezik

Jezik:Slovenski jezik
Ključne besede:environmental cost allocation, waste cost allocation, economic benefit, assignment, performance evaluation, activity based costing, transfer pricing

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