2026-09-25T10:31:33Z https://www.ideals.illinois.edu/oai-pmh

oai:www.ideals.illinois.edu:2142/71379 2023-07-11 col_2142_5131 col_2142_16440 com_2142_5130 com_2142_16439 com_2142_9216

Cheng, Cheng-Shing Agnes 2014-12-16T06:41:10Z 2014-12-16T06:41:10Z 10000-01-01 1983 1983 Various methods have been suggested for joint cost allocation. Among them, the marginal revenue approach is thought to be decision-relevant. This thesis explores the theoretical background of this approach and analyzes its potential usefulness. Both nonlinear and linear models are studied and compared. It is concluded that the usefulness of the marginal revenue approach is decision-context-dependent and its utility can be realized only if the users develop a clear understanding of it. More sophisticated models, such as a multi-period model and a stochastic model, are developed and analyzed in this thesis. Fruitful research can be established in these areas. Finally, a real joint process of soybean milling was studied and modeled. On the basis of that case study, we conclude that the cost allocation model has potential usefulness. Made available in DSpace on 2014-12-16T06:41:10Z (GMT). No. of bitstreams: 1 8409893.pdf: 8860870 bytes, checksum: 1fa39947a2ce0f2fb8a77022f8fc7e4c (MD5) Previous issue date: 1983 Embargo set by: Seth Robbins for item 71545 Lift date: Forever Reason: Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs Restricted to the U of I community idenfinitely during batch ingest of legacy ETDs U of I Only 297 p. Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1983. http://hdl.handle.net/2142/71379 (UMI)AAI8409893 Business Administration, Accounting Joint Cost Allocation and Decision Making: The Marginal Revenue Approach text Accountancy Accountancy University of Illinois at Urbana-Champaign Dissertation Ph.D.