toward a suggestion model
Collins C. Ngwakwe (Avtor)

Povzetek

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.

Ključne besede

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

Podatki

Jezik: Angleški jezik
Leto izida:
Tipologija: 1.01 - Izvirni znanstveni članek
Organizacija: UP FM - Fakulteta za management
UDK: 502:338.5
COBISS: 4587991 Povezava se bo odprla v novem oknu
ISSN: 1854-6935
Matična publikacija: Managing global transitions
Št. ogledov: 3051
Št. prenosov: 95
Ocena: 0 (0 glasov)
Metapodatki: JSON JSON-RDF JSON-LD TURTLE N-TRIPLES XML RDFA MICRODATA DC-XML DC-RDF RDF

Ostali podatki

Sekundarni jezik: Slovenski jezik
Sekundarne ključne besede: varstvo okolja;odpadki;stroški;transferne cene;
URN: URN:NBN:SI
Vrsta dela (COBISS): Delo ni kategorizirano
Sistemski komentar: Sistemske zahteve: Adobe Reader
Strani: str. 283-299, 320
Letnik: ǂVol. ǂ10
Zvezek: ǂno. ǂ3
Čas izdaje: Fall 2012
Ključne besede (UDK): 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