Concepedia

Capacity Cost Allocation

Capacity Cost Allocation is a cost allocation method that assigns fixed and variable costs to products, services, or organizational units based on their utilization of available operational capacity, distinguishing it from other cost allocation approaches by explicitly linking cost distribution to capacity usage rather than actual output volume.

15

Publications

367

Citations

32

Authors

22

Institutions

Publications per year

2017–2026

3

Parents

Publications

15

Capacity Sharing and Cost Allocation among Independent Firms with Congestion

Yimin Yu, Saif Benjaafar, Yigal Gerchak · Production and Operations Management · 2014 · 97 citations

, , +15

Cost Allocation Revisited: An Optimality Result

Seungjin Whang · Management Science · 1989 · 42 citations

, , +16

Capacity Cost and Capacity Allocation*

Stephen C. Hansen, Robert P. Magee · Contemporary Accounting Research · 1993 · 28 citations

, , +13

Is Assigning Capacity Costs to Individual Products Necessary for Capacity Planning?

Ramji Balakrishnan · Accounting Horizons · 1996 · 24 citations · Full text

, , +17

Application of the TDABC model in the logistics process using different capacity cost rates

Paulo Afonso, Alex Fabiano Bertollo Santana · Journal of Industrial Engineering and Management · 2016 · 21 citations · Full text

, , +16

1–5 of 15

Authors

32

  1. YY
    Yimin Yu

    City University of Hong Kong, Hong Kong SAR China

    2 publications · 115 citations

    2

    h-index

  2. SB
    Saif Benjaafar

    University of Minnesota, United States

    2 publications · 115 citations

    2

    h-index

  3. DS
    Dhinu Srinivasan

    University of Pittsburgh, United States

    1 publications · 16 citations

    1

    h-index

  4. US
    Uday S. Karmarkar

    University of Rochester, United States

    1 publications · 19 citations

    1

    h-index

  5. JW
    Jie Wu

    Temple University, United States

    1 publications · 11 citations

    1

    h-index

1–5 of 32

Institutions

22

  1. Stanford University

    Stanford, United States

    2 h-index

    2 publications

    70 citations

  2. The University of Texas at Dallas

    Richardson, United States

    2 h-index

    2 publications

    26 citations

  3. University of Pittsburgh

    Pittsburgh, United States

    1 h-index

    1 publications

    16 citations

  4. Northwestern University

    Evanston, United States

    1 h-index

    1 publications

    28 citations

  5. Tilburg University

    Tilburg, The Netherlands

    1 h-index

    1 publications

    20 citations

  6. Purdue University West Lafayette

    West Lafayette, United States

    1 h-index

    2 publications

    26 citations

  7. University of Minnesota

    Minneapolis, United States

    1 h-index

    1 publications

    97 citations

  8. University of Iowa

    Iowa City, United States

    1 h-index

    1 publications

    24 citations

1–8 of 22

Venues

  1. Management Science

    2 publications · 61 citations

    2

    h-index

  2. Mathematical Methods of Operations Research

    1 publications · 20 citations

    1

    h-index

  3. 1

    h-index

  4. Contemporary Accounting Research

    CAR · 1 publications · 28 citations

    1

    h-index

  5. Journal of Modern Manufacturing Systems and Technology

    JMMST · 1 publications · 19 citations

    1

    h-index

1–5