000			01587nab a2200205 a 4500
999			_c199777 _d199777
003			OSt
005			20200226102105.0
008			200210s2015 xxu|||||r|||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aReichelstein, Stefan _9179282
245	2	0	_aLevelized product concept and decision relevance _cStefan Reichelstein & Anna Rohlfing-Bastian
300			_aPáginas 1653 a la 1682
520	3		_aWe examine a life-cycle cost concept that applies to both manufacturing and service industries in which upfront capacity investments are essential. Borrowing from the energy literature, we refer to this cost measure as the Levelized Product Cost (LC). Per unit of output, the levelized cost aggregates a share of the initial capacity investment with periodic fixed and variable operating costs. We relate this cost measure to the notion of full cost, as commonly calculated in managerial accounting texts. Our analysis identifies conditions under which the LC can be interpreted as the long-run marginal product cost. In particular, the LC is the relevant unit cost that firms should impute for investments in productive capacity.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_aCostos marginales _vPublicaciones seriadas _9179283
650	2	4	_9175941 _aAnálisis de inversiones _vPublicaciones seriadas
700	1		_aRohlfing-Bastian, Anna _9179284
773	0		_082265 _9368138 _aThe accounting review 2015 V.90 No. 4 (Jul) _o0000002030740 _x0001-4826 (papel) _h20 páginas _nIncluye figuras, referencias bibliográficas y apéndices
942			_2ddc _cART