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Manufacturing overhead cost driver analysis


  • Foster, George
  • Gupta, Mahendra


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  • Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
  • Handle: RePEc:eee:jaecon:v:12:y:1990:i:1-3:p:309-337

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    Cited by:

    1. Eldenburg, Leslie & Soderstrom, Naomi & Willis, Veronda & Wu, Anne, 2010. "Behavioral changes following the collaborative development of an accounting information system," Accounting, Organizations and Society, Elsevier, vol. 35(2), pages 222-237, February.
    2. Ajay Kalra & Shibo Li, 2008. "Signaling Quality Through Specialization," Marketing Science, INFORMS, vol. 27(2), pages 168-184, 03-04.
    3. Ramji Balakrishnan & Stephen Hansen & Eva Labro, 2011. "Evaluating Heuristics Used When Designing Product Costing Systems," Management Science, INFORMS, vol. 57(3), pages 520-541, March.
    4. 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.
    5. 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.
    6. 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.
    7. Van der Stede, Wim A. & Young, S. Mark & Chen, Clara Xiaoling, 2005. "Assessing the quality of evidence in empirical management accounting research: The case of survey studies," Accounting, Organizations and Society, Elsevier, vol. 30(7-8), pages 655-684.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. V.G. Narayanan & Ratna G. Sarkar, 1999. "ABC at Insteel Industries," NBER Working Papers 7270, National Bureau of Economic Research, Inc.
    13. 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.
    14. Lukka, Kari & Granlund, Markus, 2002. "The fragmented communication structure within the accounting academia: the case of activity-based costing research genres," Accounting, Organizations and Society, Elsevier, vol. 27(1-2), pages 165-190.
    15. 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.
    16. Radhakrishnan, Suresh & Balachandran, Kashi R., 2004. "Service capacity decision and incentive compatible cost allocation for reporting usage forecasts," European Journal of Operational Research, Elsevier, vol. 157(1), pages 180-195, August.
    17. 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,, vol. 10(1), pages 149-182, March.
    18. Josep Maria Argiles Bosch & Josep Garcia Blandon, 2005. "Driver costs in small firms: empirical analysis for farms," Working Papers in Economics 140, Universitat de Barcelona. Espai de Recerca en Economia.
    19. 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.
    20. Anuj Kumar & Rahul Telang, 2011. "Product Customization and Customer Service Costs: An Empirical Analysis," Manufacturing & Service Operations Management, INFORMS, vol. 13(3), pages 347-360, July.
    21. 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.
    22. 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.
    23. Shapiro, Jeremy F., 1999. "On the connections among activity-based costing, mathematical programming models for analyzing strategic decisions, and the resource-based view of the firm," European Journal of Operational Research, Elsevier, vol. 118(2), pages 295-314, October.
    24. Carlos Manuel Ferreira Lima, 2011. "A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior," Teses, Monografias e Livros, Open Access International Journals, edition 1, number 004 edited by Samuel C A Pereira.

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