Cost Accounting

Cost accounting is a management accounting system that systematically records, measures, and reports all costs associated with manufacturing goods and delivering services to support internal management planning, control, and decision-making.

2.1K

Publications

95.8K

Citations

4.2K

Authors

1.6K

Institutions

Publications per year

2017–2026

290

Parents

AccountancyAccounting

Children

Absorption CostingActivity-based CostingBreak-even AnalysisBudgetary ControlBy-product CostingCost AllocationCost AnalysisCost Behavior AnalysisCost ClassificationCost Control

Publications

2.1K

Factors Affecting the Cost of Airplanes

T. P. Wright · Journal of the aeronautical sciences. [REQUEST TITLE] · 1936 · 2.9K citations

Public Affairs, Aerospace Engineering, Economics +10

Are Selling, General, and Administrative Costs “Sticky”?

Mark C. Anderson, Rajiv D. Banker, Surya Janakiraman · Journal of Accounting Research · 2003 · 1.4K citations

Business, Business Economics, Economics +10

Product Quality, Cost Position and Business Performance: A Test of Some Key Hypotheses

Lynn W. Phillips, Dae Ryun Chang, Robert D. Buzzell · Journal of Marketing · 1983 · 853 citations · Full text

Management, Quality Management, Strategic Management +10

Time‐Driven Activity‐Based Costing

2012 · 826 citations

Business, Business Economics, Cost Accounting +12

Financial statement effects of adopting international accounting standards: the case of Germany

Mingyi Hung, K.R. Subramanyam · Review of Accounting Studies · 2007 · 757 citations

Business, Accountancy, Accounting +16

1–5 of 2.1K

Authors

4.2K

RD
Rajiv D. Banker
Temple University, United States
11 publications · 2.5K citations
11
h-index
RS
Robert S. Kaplan
Harvard University, United States
11 publications · 1.5K citations
11
h-index
RK
Richard K. Fleischman
John Carroll University, United States
12 publications · 596 citations
11
h-index
TB
Trevor Boyns
Cardiff University, United Kingdom
10 publications · 362 citations
10
h-index
TN
Thomas N. Tyson
St. John Fisher College, United States
9 publications · 284 citations
9
h-index

1–5 of 4.2K

Institutions

1.6K

1–8 of 1.6K

Venues

Journal of Cleaner Production
32 publications · 2.1K citations
29
h-index
Management Accounting Research
26 publications · 3.3K citations
24
h-index
Journal of Accounting Research
JAR · 43 publications · 3.5K citations
24
h-index
SSRN Electronic Journal
Repository · 50 publications · 1.6K citations
22
h-index
PubMed
Repository · 33 publications · 1.4K citations
19
h-index

1–5

See also Cost Accounting
Core Methods	Cost Accounting Standard Costing Activity-based Costing Lifecycle Cost Management Earned Value Management Value Engineering Target Costing
Cost Classification	Indirect Costs Capital Expenditure Operational Expenditure Review
Applications	Production Planning Budgeting Pricing Decisions Performance Evaluation Cost Control Buy Decisions Investment Risk Assessment Resource Allocation Inventory Planning Client Profitability Analysis Product Mix Decision Making Order Management Process Improvement Supplier Relationship Management
Reporting Tools	Cost Centers Profit Centers Management Accounting Reporting Variance Analysis
Limitations	Linear Cost Functions Measurement Error