Input-output analysis and management accounting: An application concerned with scrap recycling
AbstractThis paper outlines the use of an input-output model in the management accounting process for a vertically integrated group of companies. In particular, it emphasises the way in which the 'through-group' cost structures may well differ from those of individual members of the group taken in isolation. Some modifications to the basic model are proposed so as to accommodate the recycling of scrap in the context of an engineering group. This provides a means of instantly determining first, the amount of externally supplied scrap, and secondly, an approach to allocating the benefits of scrap recycling to member companies when viewed from a group-wide standpoint.
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Bibliographic InfoArticle provided by Elsevier in its journal Omega.
Volume (Year): 6 (1978)
Issue (Month): 6 ()
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Web page: http://www.elsevier.com/wps/find/journaldescription.cws_home/375/description#description
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