https://hdl.handle.net/2123/2384 2026-06-09T07:49:41Z https://hdl.handle.net/2123/2392 Accounting for Common Costs (Front Matter) Wells, M C; Wykes, Neil The editor of the 1978 edition of this work called this a "seminal work... in one of the most difficult allocation problems in accounting." Accounting for Common Costs contains a comprehensive historical study of the allocation of costs in accounting practice, as well as discussion of points of difference and the need to promote economic efficiency. 2006-01-01T00:00:00Z