An empirical analysis of manufacturing overhead cost drivers

Citations

Cited by:

1. Kuo, Jenn-Shyong & Ho, Yi-Cheng, 2008. "The cost efficiency impact of the university operation fund on public universities in Taiwan," Economics of Education Review, Elsevier, vol. 27(5), pages 603-612, October.
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6. Thyssen, Jesper & Israelsen, Poul & Jorgensen, Brian, 2006. "Activity-based costing as a method for assessing the economics of modularization--A case study and beyond," International Journal of Production Economics, Elsevier, vol. 103(1), pages 252-270, September.
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8. Eric Cauvin & Pierre-Laurent Bescos, 2005. "Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, vol. 8(1), pages 5-25, March.
9. 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.
10. Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019. "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, vol. 11(1), pages 81-92, January.
11. 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.
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15. Merle Ederhof & Venky Nagar & Madhav Rajan, 2021. "How Economically Significant Are Unused Capacity Costs? A Large-Scale Empirical Analysis," Management Science, INFORMS, vol. 67(3), pages 1956-1974, March.
16. 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.
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18. Eva Labro, 2004. "The Cost Effects of Component Commonality: A Literature Review Through a Management-Accounting Lens," Manufacturing & Service Operations Management, INFORMS, vol. 6(4), pages 358-367, June.
19. Matthias Meyer & Mark Schmidt, 2025. "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy," Journal of Business Economics, Springer, vol. 95(2), pages 197-235, April.
20. Koonce, D.A. & Gandhi, R.P. & Nambiar, A.N. & Judd, R.P., 2007. "Identifying and removing error in hierarchical cost estimates," International Journal of Production Economics, Elsevier, vol. 109(1-2), pages 41-52, September.
21. S. Hooz E & L. Vermeire & W. Bruggeman, 2009. "A risk analysis approach for time equation-based costing," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 09/556, Ghent University, Faculty of Economics and Business Administration.
22. John Christensen & Joel S. Demski, 1997. "Product Costing in the Presence of Endogenous Subcost Functions," Review of Accounting Studies, Springer, vol. 2(1), pages 65-87, March.
23. Mutascu, Mihai & Nicolescu, Ana-Cristina, 2025. "Operating financial sustainability in the German car industry: a new approach," Transport Policy, Elsevier, vol. 173(C).
24. Sanjay Kallapur & Leslie Eldenburg, 2005. "Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 43(5), pages 735-752, December.
25. Hong, Paul & Doll, William J. & Revilla, Elena & Nahm, Abraham Y., 2011. "Knowledge sharing and strategic fit in integrated product development proejcts: An empirical study," International Journal of Production Economics, Elsevier, vol. 132(2), pages 186-196, August.
26. Ernst, Chris & Rouse, Paul, 2016. "Complexity, Tertiariness and Healthcare: Unresolved Issues of Reimbursement and Incentives," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 70(3), pages 227-247.