Not-for-profit entities (NFPs) are under constant pressure to devote an increasing portion of their expenditures to accomplishing their mission programs. While this goal sounds appealing, the NFP must ...

This is a preview. Log in through your library . Abstract In this article, the authors provide a unified approach to joint cost allocation for situations where allocation is needed. First, with the ...

Banker and Hughes (1994) demonstrate the economic sufficiency of normal activity-based unit cost for optimal pricing decisions. This paper provides an agency parallel to their analysis by examining ...