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Research Article

An Easy Way to Allocate Support Department Costs using the Reciprocal Method

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Pages 77-92 | Published online: 22 Dec 2011

References

  • Garrison , R. H. , Noreen , E. W. and Brewer , P. C. 2008 . Managerial Accounting, , 12th ed. , New York : McGraw-Hill/Irwin .
  • Hansen , E. R. , Mowen , M. M. and Guan , L. 2009 . Cost Management: Accounting and Control, , 6th ed. , Mason , OH : South-Western Cengage Learning .
  • Horngren , C. T. , Datar , S. M. , Foster , G. , Rajan , M. V. and Ittner , C. 2009 . Cost Accounting: A Managerial Emphasis, , 13th ed. , Upper Saddle River , NJ : Pearson-Prentice Hall .
  • Jacobs , F. H. and Marshall , R. M. 1987 . A Reciprocal Service Cost Approximation . The Accounting Review , 62 ( 1 ) : 67 – 78 .
  • Killough , L. N. and Leininger , W. E. 1987 . Cost Accounting: Concepts and Techniques for Management, , 2nd ed. , St. Paul , MN : West Publishing Company .
  • Lowenthal , F. and Malek , M. 2005 . Reciprocal Service Department Cost Allocation and Decision Making . Journal of Applied Mathematics and Decision Sciences , 3 : 137 – 147 .

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