Hougaard, Jens Leth; Tind, Jørgen - Centre of Management Science and Production Economics, … - 2013
This article investigates progressive development of Aumann-Shapley cost allocation in a multilevel organizational or … procedure. Typically cost allocation takes place after all activities have been performed, for example by finishing all outputs …. Here the allocation is made progressively with suggestions for activities. I other words cost allocation is performed in …