Concepedia

Activity Cost Assignment

Activity Cost Assignment is a methodological construct in managerial accounting that allocates overhead costs to specific organizational activities based on cost drivers, distinguishing it from traditional costing methods by enabling more accurate cost tracing through activity-based analysis.

42

Publications

2.5K

Citations

126

Authors

62

Institutions

Publications per year

2017–2026

4

Parents

Publications

42

Activity-based Systems: Measuring the Costs of Resource Usage

Robert S. Kaplan, Robin L. Cooper · Accounting Horizons · 1992 · 483 citations

, , +13

Conditions under which activity-based cost systems provide relevant costs.

Eric W. Noreen · Journal of Management Accounting Research · 1991 · 236 citations

, , +13

Supply chain costing: an activity‐based perspective

Binshan Lin, James Collins, Robert K. Su · International Journal of Physical Distribution & Logistics Management · 2001 · 116 citations

, , +17

The Cost Assignment of the Cooperative Water Resource Development: A Game Theoretical Approach

Mitsuo Suzuki, Mikio Nakayama · Management Science · 1976 · 110 citations

, , +17

Applying activity-based costing in a supply chain environment

Manuel Schulze, Stefan Seuring, Christian Ewering · International Journal of Production Economics · 2011 · 104 citations

, , +9

1–5 of 42

Authors

126

  1. YK
    Yong‐Woo Kim

    University of Washington, United States

    1 publications · 19 citations

    2

    h-index

  2. SA
    Saeed Askary

    University of Auckland, New Zealand

    2 publications · 123 citations

    2

    h-index

  3. DA
    Davood Askarany

    University of Auckland, New Zealand

    2 publications · 123 citations

    2

    h-index

  4. CS
    Chan S. Park

    Auburn University, United States

    2 publications · 64 citations

    2

    h-index

  5. RS
    Robert S. Kaplan

    Harvard University, United States

    2 publications · 562 citations

    2

    h-index

1–5 of 126

Institutions

62

  1. Texas A&M University

    College Station, United States

    2 h-index

    4 publications

    79 citations

  2. University of Washington

    Seattle, United States

    2 h-index

    2 publications

    54 citations

  3. University of Auckland

    Auckland, New Zealand

    2 h-index

    2 publications

    123 citations

  4. Auburn University

    Auburn, United States

    2 h-index

    3 publications

    116 citations

  5. Abu Dhabi University

    Abu Dhabi, United Arab Emirates

    2 h-index

    2 publications

    123 citations

  6. Chosun University

    Gwangju, South Korea

    1 h-index

    1 publications

    12 citations

  7. Indiana University Bloomington

    Bloomington, United States

    1 h-index

    1 publications

    68 citations

  8. City University of Hong Kong

    Hong Kong, Hong Kong

    1 h-index

    3 publications

    48 citations

1–8 of 62

Venues

  1. International Journal of Production Economics

    4 publications · 301 citations

    4

    h-index

  2. La radiologia medica

    2 publications · 66 citations

    2

    h-index

  3. 2

    h-index

  4. Journal of Air Transport Management

    2 publications · 44 citations

    2

    h-index

  5. European Radiology

    2 publications · 49 citations

    2

    h-index

1–5