Allocation of Indirect Manufacturing Cost in Theory &. Practice

• Main Author: موسی بزرگ اصل
• Format: Article
• Language: fas
• Published: University of Tehran 1995-12-01
• Series: بررسی‌های حسابداری و حسابرسی
• Online Access: https://acctgrev.ut.ac.ir/article_25880_c6378d808109c258d97f7ecb140809b5.pdf

The purpose of this article is to discuss the allocation issues in managerial accounting. The allocation problem has several dimensions, some of which are subtle. In fact ,almost all of our revenue recognition and matching efforts require allocation. That is, deciding to what periods they (revenues and expenses) should be assigned, In conclusion, practitioners have honestly believed that allocations are appropriate and have struggled to cope with them, while the academics saddled practitioners with 1;1 matching theory that requires such assignments, However so long as the academics continue to certify that in corrigible allocations present fairly a firm's financial position and the results of its operations, they are making claims that we Just can't back up.