toward a suggestion model
Collins C. Ngwakwe (Author)

Abstract

This paper aims to suggest a model to reward a dirty product which has the potential to offer sales promotion services to other clean products in a multiple product firm. The paper suggests a model economic benefit assignment (eba) for apportionment of direct waste costs where a polluting product offers a sales promotion benefit to other clean products of the same company, which proposes that benefiting products should be assigned a proportion of the direct waste cost of the polluting product (as a service charge) based on the proportion of promotion benefit (sales benefit) received from the polluting product. The idea is that, based on transfer pricing theory, such promotion service would be paid for, if offered by an outside agent. Whilst academic debate is expected to ensue from this suggestion model, further case research is imperative to demonstrate industrial applicability.

Keywords

environmental cost allocation;waste cost allocation;economic benefit;assignment;performance evaluation;activity based costing;transfer pricing;

Data

Language: English
Year of publishing:
Typology: 1.01 - Original Scientific Article
Organization: UP FM - Faculty of Management Koper
UDC: 502:338.5
COBISS: 4587991 Link will open in a new window
ISSN: 1854-6935
Parent publication: Managing global transitions
Views: 3051
Downloads: 95
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Other data

Secondary language: Slovenian
Secondary keywords: varstvo okolja;odpadki;stroški;transferne cene;
URN: URN:NBN:SI
Type (COBISS): Not categorized
System comment: Sistemske zahteve: Adobe Reader
Pages: str. 283-299, 320
Volume: ǂVol. ǂ10
Issue: ǂno. ǂ3
Chronology: Fall 2012
Keywords (UDC): mathematics;natural sciences;naravoslovne vede;matematika;the environment and its protection;varstvo okolja;social sciences;družbene vede;economics;economic science;ekonomija;ekonomske vede;economic situation;economic policy;management of the economy;economic planning;production;services;prices;menedžment gospodarstva;gospodarsko načrtovanje;proizvodnja;storitve;prices;price formation;costs;cene;oblikovanje cen;stroški;
ID: 1492425