The LCAMR Missile: A Case Study: Part III

Research output: Chapter in Book/Report/Conference proceedingChapter


This paper presents a fictional case study of an aerospace firm’s analysis of whether to undertake a new missile program for sale in foreign markets. The adoption of this new program will affect fully allocated accounting costs on all of its programs. The issue explored is whether and how the firm ought to take into account the fact that the prices it receives on many of the products it sells to the U.S. government are based on fully allocated accounting costs and how this potentially affects the firm’s incentives to produce as efficiently as possible
Original languageEnglish
Title of host publicationEssays in Accounting Theory in Honor of Joel S. Demski
Subtitle of host publicationPart III
Place of PublicationNew York
StatePublished - 2007


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