Title
Line Item Budgeting and Production Efficiency
Publication Date
11-15-2011
Abstract
Line item budgeting is a widely used managerial control device in governmental and nonprofit organizations. In this study, we explicitly model the relationship between input quantities and their prices with particular focus on the line item budgeting assumption of input separability, i.e., optimal quantity for each input is determined separately and independently of other inputs. Our empirical results support input separability and reject input substitutability.
Publication Title
Journal of Theoretical Accounting Research,
Disciplinary Repository
SSRN
Issue
1
First Page
108
Last Page
126
Open Access Status
OA Disciplinary Repository
Recommended Citation
Banker, Rajiv D.; Chang, Hsihui; and Feroz, Ehsan H., "Line Item Budgeting and Production Efficiency" (2011). Business Publications. 173.
https://digitalcommons.tacoma.uw.edu/business_pub/173
Source Full-text URL
https://dx.doi.org/10.2139/ssrn.1300724
