求一篇英文文献Are Overhead Costs Strictly Proportional to Their Activity?

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如题，求英文文献Are Overhead Costs Strictly Proportional to Their Activity?
Evidence from Hospital Service Departments。想要论坛币可以卖给我，毕业设计急用，学校数据不能下载

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关键词：proportional Proportion activity overhead strictly activity ARE costs overhead proportional

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Abstract - selected   

  Journal of Accounting and Economics
Volume 17, Issues 1-2, January 1994, Pages 255-278


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doi:10.1016/0165-4101(94)90012-4 | How to Cite or Link Using DOI
Copyright ? 1994 Published by Elsevier Science B.V. All rights reserved.  
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Are overhead costs strictly proportional to activity? *1: Evidence from hospital departments

This article is not included in your organization's subscription. However, you may be able to access this article under your organization's agreement with Elsevier.


Eric Noreen

Eric Noreen and Naomi Soderstrom

INSEAD, Fontainebleau, France

University of Washington, Seattle, WA 98195, USA


Available online 5 March 2002.

Abstract
Using cross-sectional data from hospitals in Washington State, we test whether overhead costs are proportional to overhead activities. This assumption is at the heart of nearly all cost accounting systems, which implicitly assume that marginal cost is equal to average cost. Empirically, the proportionality hypothesis can be rejected for most of the overhead accounts. On average across the accounts, the average cost per unit of activity overstates marginal costs by about 40% and in some departments by over 100%. Thus, the average cost per activity should be used with a great deal of caution in decisions.

Author Keywords: Management accounting; Cost behavior; Overhead; Activity-based costing; Production functions

Article Outline
? References
*1 We would like to thank the staff of the Washington State Department of Health for their able assistance without which this research would have been impossible. We would also like to thank participants in the University of Washington, University of Oregon, and University of British Columbia annual workshop, and Bob Bowen, Jim Jiambalvo, Robert Kaplan, Lauren Kelly, Susan Moyer, Ken Merchant, Chris Stinson, and particularly Dave Burgstahler for their comments.

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Journal of Accounting and Economics
Volume 17, Issues 1-2, January 1994, Pages 255-278

谢谢你啊，我们学校数据库不能下载这篇，说是没有订购，愁人呐 2# luckstar7