首页   按字顺浏览 期刊浏览 卷期浏览 The Interpretation of Cash Flow Reports and the Other Allocation Problem
The Interpretation of Cash Flow Reports and the Other Allocation Problem

 

作者: B. A. RUTHERFORD,  

 

期刊: Abacus  （WILEY Available online 1982）
卷期: Volume 18, issue 1  

页码: 40-49

 

ISSN:0001-3072

 

年代: 1982

 

DOI:10.1111/j.1467-6281.1982.tb00019.x

 

出版商: Blackwell Publishing Ltd

 

关键词: Cash basis accounting;Cost allocation

 

数据来源: WILEY

 

摘要:

Allocations continue to be a cause of concern to accountants. Allocations may be distributional (i.e. allocation of resources through budgets) or metrical (e.g. overhead costs to departments). Cash flow accounting is often advocated because it avoids metrical allocations. However, the interaction effects of cash flows may nullify their claimed advantages.

 

点击下载:  PDF (722KB)



返 回