IDEAS home Printed from https://ideas.repec.org/a/eee/ejores/v85y1995i2p316-326.html
   My bibliography  Save this article

Accounting for complexity in costing high technology manufacturing

Author

Listed:
  • Cooper, William W.
  • Sinha, Kingshuk K.
  • Sullivan, Robert S.

Abstract

No abstract is available for this item.

Suggested Citation

  • Cooper, William W. & Sinha, Kingshuk K. & Sullivan, Robert S., 1995. "Accounting for complexity in costing high technology manufacturing," European Journal of Operational Research, Elsevier, vol. 85(2), pages 316-326, September.
  • Handle: RePEc:eee:ejores:v:85:y:1995:i:2:p:316-326
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/0377-2217(94)00040-J
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Paul B. Kantor & Willard I. Zangwill, 1991. "Theoretical Foundation for a Learning Rate Budget," Management Science, INFORMS, vol. 37(3), pages 315-330, March.
    2. Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Glover, Fred & Sueyoshi, Toshiyuki, 2009. "Contributions of Professor William W. Cooper in Operations Research and Management Science," European Journal of Operational Research, Elsevier, vol. 197(1), pages 1-16, August.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Véronique Nabelsi & Véronique Plouffe, 2019. "Breast cancer treatment pathway improvement using time‐driven activity‐based costing," International Journal of Health Planning and Management, Wiley Blackwell, vol. 34(4), pages 1736-1746, October.
    2. Olivier de La Villarmois & Yves Levant, 2007. "Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement," Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March.
    3. Trond Bjørnenak & Falconer Mitchell, 2002. "The development of activity-based costing journal literature, 1987-2000," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 481-508.
    4. Chang, Hsi-Hui, 1998. "Determinants of Hospital Efficiency: the Case of Central Government-owned Hospitals in Taiwan," Omega, Elsevier, vol. 26(2), pages 307-317, April.
    5. Linda Argote & Sunkee Lee & Jisoo Park, 2021. "Organizational Learning Processes and Outcomes: Major Findings and Future Research Directions," Management Science, INFORMS, vol. 67(9), pages 5399-5429, September.
    6. Shapiro, Jeremy F., 1939-, 1998. "On the connections among activity-based costing, mathematical programming models for analyzing strategic decisions, and the resource based view of the firm," Working papers WP 4018-98., Massachusetts Institute of Technology (MIT), Sloan School of Management.
    7. Marshall L. Fisher & Christopher D. Ittner, 1999. "The Impact of Product Variety on Automobile Assembly Operations: Empirical Evidence and Simulation Analysis," Management Science, INFORMS, vol. 45(6), pages 771-786, June.
    8. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    9. Groot, Tom L. C. M., 1997. "Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies," Serie Research Memoranda 0046, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    10. Ajay Kalra & Shibo Li, 2008. "Signaling Quality Through Specialization," Marketing Science, INFORMS, vol. 27(2), pages 168-184, 03-04.
    11. William S. Lovejoy & Kannan Sethuraman, 2000. "Congestion and Complexity Costs in a Plant with Fixed Resources that Strives to Make Schedule," Manufacturing & Service Operations Management, INFORMS, vol. 2(3), pages 221-239, February.
    12. Thyssen, Jesper & Israelsen, Poul & Jørgensen, Brian, 2005. "Activity Based Costing as a method for assessing the economics of modularization - a case study and beyond," Management Accounting Research Group Working Papers M-2005-04, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    13. Merle Ederhof & Venky Nagar & Madhav Rajan, 2017. "An Empirical Analysis of Capacity Costs," Working Papers 17-26, Center for Economic Studies, U.S. Census Bureau.
    14. Bradley R. Staats & Francesca Gino, 2012. "Specialization and Variety in Repetitive Tasks: Evidence from a Japanese Bank," Management Science, INFORMS, vol. 58(6), pages 1141-1159, June.
    15. Taylor Randall & Karl Ulrich, 2001. "Product Variety, Supply Chain Structure, and Firm Performance: Analysis of the U.S. Bicycle Industry," Management Science, INFORMS, vol. 47(12), pages 1588-1604, December.
    16. Thomas Boucher & Yuchen Li, 2016. "Technical note: systematic bias in stochastic learning," International Journal of Production Research, Taylor & Francis Journals, vol. 54(11), pages 3452-3463, June.
    17. Andrew G. Loerch, 1999. "Incorporating learning curve costs in acquisition strategy optimization," Naval Research Logistics (NRL), John Wiley & Sons, vol. 46(3), pages 255-271, April.
    18. Banker, Rajiv D. & Potter, Gordon & Schroeder, Roger G., 1995. "An empirical analysis of manufacturing overhead cost drivers," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 115-137, February.
    19. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    20. Sanjay Kallapur & Leslie Eldenburg, 2005. "Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals," Journal of Accounting Research, Wiley Blackwell, vol. 43(5), pages 735-752, December.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:ejores:v:85:y:1995:i:2:p:316-326. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/eor .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.