Concepedia

Absorption Costing

Absorption Costing is a product-costing and inventory-valuation method in managerial and cost accounting that assigns all manufacturing costs—including direct materials, direct labor, and both variable and fixed manufacturing overhead—to the units produced as product costs.

16

Publications

553

Citations

36

Authors

15

Institutions

Publications per year

2017–2026

2

Variants

Full Absorption CostingFull Costing

Parents

Children

Publications

16

Explicating the design of overhead absorption procedures in UK organizations

Colin Drury, Mike Tayles · The British Accounting Review · 2004 · 138 citations

, , +8

Strategic transfer pricing, absorption costing, and observability

Robert F. Göx · Management Accounting Research · 2000 · 89 citations

, , +13

Direct and absorption costing in the evolution of life cycles

Richard M. Sibly, Peter Calow · Journal of Theoretical Biology · 1984 · 62 citations

, , +14

Manufacture and cost of vacuum glazing

John D. Garrison, R. E. Collins · Solar Energy · 1995 · 40 citations

, , +7

A contribution to the evaluation of the economic perspectives of absorption chillers

T Berlitz, P. Satzger, F. Summerer et al. · International Journal of Refrigeration · 1999 · 30 citations

, , +13

1–5 of 16

Authors

36

  1. PD
    Philip de Smedt

    Rutgers, The State University of New Jersey, United States

    1 publications · 24 citations

    1

    h-index

  2. TB
    T Berlitz

    Bavarian Center for Applied Energy Research, Germany

    1 publications · 30 citations

    1

    h-index

  3. NT
    Nasieku Tabitha

    1 publications · 23 citations

    1

    h-index

  4. BN
    Bounkhamxiong Navongxay

    Maejo University, Thailand

    1 publications · 28 citations

    1

    h-index

  5. BP
    Benjamin P. Foster

    University of Louisville, United States

    1 publications · 10 citations

    1

    h-index

1–5 of 36

Institutions

15

  1. Technical University of Munich

    Munich, Germany

    2 h-index

    4 publications

    88 citations

  2. University of Huddersfield

    Huddersfield, United Kingdom

    1 h-index

    2 publications

    276 citations

  3. Bavarian Center for Applied Energy Research

    Garching, Germany

    1 h-index

    3 publications

    90 citations

  4. Ghent University

    Ghent, Belgium

    1 h-index

    6 publications

    144 citations

  5. James Cook University Singapore

    Singapore, Singapore

    1 h-index

    1 publications

    13 citations

  6. Maejo University

    Chiang Mai, Thailand

    1 h-index

    2 publications

    56 citations

  7. University of Glasgow

    Glasgow, United Kingdom

    1 h-index

    1 publications

    62 citations

  8. Otto-von-Guericke-Universität Magdeburg

    Magdeburg, Germany

    1 h-index

    1 publications

    89 citations

1–8 of 15

Venues

  1. Applied Thermal Engineering

    2 publications · 52 citations

    2

    h-index

  2. Solar Energy Materials and Solar Cells

    1 publications · 11 citations

    1

    h-index

  3. Management Accounting Research

    1 publications · 89 citations

    1

    h-index

  4. Journal of cost management

    1 publications · 10 citations

    1

    h-index

  5. Journal of Theoretical Biology

    1 publications · 62 citations

    1

    h-index

1–5