TY - JOUR AB - Regardless of the approach taken to allocating common costs, is cost allocation really necessary? Argues that such an exercise may not make any difference to the final outcome ‐ the company’s final profit or loss figure. Takes as an example the University of Clemson, USA’s system of costing and reporting, and describes the university’s Finance Committee’s challenge to that system. VL - 11 IS - 8 SN - 0268-6902 DO - 10.1108/02686909610131648 UR - https://doi.org/10.1108/02686909610131648 AU - Doost Roger K. PY - 1996 Y1 - 1996/01/01 TI - Cost allocation: what purpose does it serve? T2 - Managerial Auditing Journal PB - MCB UP Ltd SP - 14 EP - 22 Y2 - 2024/03/28 ER -