Disproportionate Allocation of Indirect Costs at Individual-Farm Level Using Maximum Entropy

Disproportionate Allocation of Indirect Costs at Individual-Farm Level Using Maximum Entropy

This paper addresses the allocation of indirect or joint costs among farm enterprises, and elaborates two maximum entropy models, the basic CoreModel and the InequalityModel, which additionally includes inequality restrictions in order to incorporate knowledge from production technology. Representin...

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Bibliographic Details
Main Author: Markus Lips
Format: Article
Language:English
Published: MDPI AG 2017-08-01
Series:Entropy
Subjects:
cost allocation
absorption costing
full costing
cost analysis
agriculture
Online Access:https://www.mdpi.com/1099-4300/19/9/453

Internet

https://www.mdpi.com/1099-4300/19/9/453

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