2000 Fiscal Year Final Research Report Summary
A Study of the Allocation of Common Costs
| Project/Area Number |
11630149
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Shiga University |
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Principal Investigator |
YORI Makoto Shiga University, Facutly of Economics, Associate Professor, 経済学部, 助教授 (70191674)
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| Project Period (FY) |
1999 – 2000
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| Keywords | common cost / indirect cost / fairness |
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| Research Abstract |
The allocation of common costs is the significant research themes.
The reason is arbitrary cost allocations are irrelevant for decision-making purposes. Indirect cost allocation is subjective and may make a dysfunctional action. The summary of this study is the followings.
(1) My concern is to provide the general theory of the common cost allocations. I found out what the main problems of the cost allocations are. Especially, I discussed the motivation for cost allocations, and provided a survey of cost allocation literatures.
(2) I examined the meaning of fairness and controllability principle. These are the significant properties for cost allocations.
(3) I tried to construct a theory of adaptability. But I couldn't enough. I hope I could make the system, which make managers take proper actions when the circumstances and organizations change.
(4) I considered how to share costs between the parent company and foreign subsidiary companies. I introduced IRS Issues Final Regulations under Section 482 for Cost Sharing Arrangements and the OECD guide line, and I showed what seemed to be lacking.
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