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Incentives, Decentralized Control, the Assignment of Joint Costs and Internal Pricing

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Abstract

A goal of good management should be to design a reward system for those who take risks in making decisions in such a manner that the rewards to the individual correlate positively with the worth of the decision to the organization (taking into account the attitude of the top management to variance as well as to expected gain). In many organizations cost accounting supplies much of the information used for control at several levels. In this paper we examine some of the control problems that arise if joint costs are assigned by various cost accounting and some internal pricing conventions.

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File URL: http://cowles.econ.yale.edu/P/cd/d01a/d0112.pdf
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Bibliographic Info

Paper provided by Cowles Foundation for Research in Economics, Yale University in its series Cowles Foundation Discussion Papers with number 112.

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Length: 35 pages
Date of creation: 1961
Date of revision:
Publication status: Published in Management Science (April 1962), 8(3): 325-343
Handle: RePEc:cwl:cwldpp:112

Note: CFP 178.
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