France, Adrian (2010) Cost allocation of Yachting New Zealand. In: Fourth New Zealand Management Accounting Conference, 18-19 November, 2010, Hamilton, New Zealand.
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Much research of cost allocations has focused on manufacturing and profit organisations with far less research into non profit organisations. Differences between profit and non profit organisations exist, though the differences in cost allocations have had little investigation apart from a few sectors. Profit organisations often dictate the cost allocation method that departments must adhere to. Organisations differ in the selection of cost allocation methods so that some organisations exist that ask for input into the selection decision from subordinate departments. What happens when subordinate departments in a non profit organisation have input into the selection of the cost allocation method? A national sports organisation has been identified for the investigation into the allocation of costs in a non-profit New Zealand sports organisation. There were two possible allocation methods to be considered. An analysis of each of the methods is provided. After a period of discussion the national sports organisation kept the existing cost allocation method.
|Item Type:||Conference or Workshop Item (Paper)|
|Keywords:||cost allocation, non-profit, cost behaviour.|
|Subjects:||H Social Sciences > HF Commerce > HF5601 Accounting|
|Divisions:||Schools > School of Business and Adminstration|
|Deposited On:||01 Mar 2011 01:50|
|Last Modified:||01 Mar 2011 01:50|
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