Capacity Cost Behavior

Capacity Cost Behavior is a cost behavior analysis framework that specifically characterizes the fixed and variable cost structures associated with an organization's maximum potential output level, distinguishing it from conventional cost behavior models by explicitly linking cost patterns to capacity utilization thresholds.

38

Publications

2.1K

Citations

91

Authors

57

Institutions

Publications per year

2017–2026

6

Authors

91

  1. RD
    Rajiv D. Banker

    Temple University, United States

    3 publications · 306 citations

    3

    h-index

  2. TB
    Tamer Boyacı

    McGill University, Canada

    2 publications · 240 citations

    2

    h-index

  3. SR
    Saibal Ray

    Government of West Bengal, India

    2 publications · 240 citations

    2

    h-index

  4. JM
    Jose M. Plehn-Dujowich

    Temple University, United States

    2 publications · 268 citations

    2

    h-index

  5. DB
    Dmitri Byzalov

    Temple University, United States

    2 publications · 268 citations

    2

    h-index

1–5 of 91

Venues

  1. SSRN Electronic Journal

    Repository · 6 publications · 119 citations

    6

    h-index

  2. Manufacturing & Service Operations Management

    3 publications · 463 citations

    3

    h-index

  3. The Accounting Review

    3 publications · 450 citations

    3

    h-index

  4. Production and Operations Management

    POMS · 3 publications · 232 citations

    3

    h-index

  5. 1

    h-index

1–5