@article{publication-5121,
	author={Pfaff, Dieter},
	doi={10.1080/09638189400000003},
	issn={0963-8180},
	journal={European Accounting Review},
	number=1,
	pages={49-70},
	publisher={Taylor & Francis},
	title={On the allocation of overhead costs},
	volume=3,
	year=1994,
}