Concepedia

Cost Allocation

Cost Allocation is an accounting process that assigns accumulated shared or indirect costs from cost pools to specified cost objects—such as departments, products, services, programs, or activities—on the basis of predetermined allocation criteria that systematically reflect each object's consumption of resources or benefit received.

162

Publications

7.6K

Citations

313

Authors

191

Institutions

Publications per year

2017–2026

26

Variants

Allocation Of Joint CostsCost ApportionmentCost Distribution

Parents

Children

Publications

162

On cost allocation for a spanning tree: A game theoretic approach

Charles G. Bird · Networks · 1976 · 356 citations

, , +10

On the allocation of effort

Roy Radner, Michael Rothschild · Journal of Economic Theory · 1975 · 306 citations

, , +5

Game Theory and Cost Allocation Problems

S.H. Tijs, Theo Driessen · Management Science · 1986 · 290 citations · Full text

, , +15

An Extreme-Value Model of Concept Testing

Ely Dahan, Haim Mendelson · Management Science · 2001 · 232 citations

, , +14

Characterizing an equitable allocation of shared costs: A DEA approach

Wade D. Cook, Moshe Kress · European Journal of Operational Research · 1999 · 212 citations

, , +14

1–5 of 162

Authors

313

  1. QZ
    Qingyuan Zhu

    University of Science and Technology of China, China

    6 publications · 268 citations

    6

    h-index

  2. ST
    S.H. Tijs

    Tilburg University, Netherlands

    5 publications · 436 citations

    5

    h-index

  3. FL
    Feng Li

    Southwestern University of Finance and Economics, China

    5 publications · 250 citations

    5

    h-index

  4. HM
    Hervé Moulin

    Rice University, United States

    4 publications · 97 citations

    4

    h-index

  5. MK
    Maurice Koster

    University of Amsterdam, Netherlands

    3 publications · 43 citations

    3

    h-index

1–5 of 313

Institutions

191

  1. University of Science and Technology of China

    Hefei, China

    7 h-index

    17 publications

    1.4K citations

  2. Southwestern University of Finance and Economics

    Chengdu, China

    5 h-index

    9 publications

    356 citations

  3. Tilburg University

    Tilburg, The Netherlands

    4 h-index

    7 publications

    164 citations

  4. York University

    Toronto, Canada

    4 h-index

    4 publications

    705 citations

  5. Massachusetts Institute of Technology

    Cambridge, United States

    4 h-index

    4 publications

    431 citations

  6. Central South University

    Changsha, China

    3 h-index

    8 publications

    210 citations

  7. Stanford University

    Stanford, United States

    3 h-index

    7 publications

    374 citations

  8. Georgia Institute of Technology

    Atlanta, United States

    3 h-index

    3 publications

    70 citations

1–8 of 191

Venues

  1. European Journal of Operational Research

    12 publications · 901 citations

    11

    h-index

  2. Management Science

    9 publications · 770 citations

    9

    h-index

  3. Operations Research Letters

    6 publications · 163 citations

    6

    h-index

  4. Mathematical Methods of Operations Research

    4 publications · 100 citations

    4

    h-index

  5. Journal of Economic Theory

    JET · 4 publications · 372 citations

    4

    h-index

1–5