Concepedia

Cost Assignment By

Cost Assignment By is a methodological contribution in process costing that specifies the systematic allocation of production costs to cost units based on defined activity drivers or time intervals, distinguishing it from arbitrary or direct cost tracing by establishing a formal linkage between cost incurrence and process stages.

19

Publications

1.1K

Citations

65

Authors

32

Institutions

Publications per year

2017–2026

6

Parents

Publications

19

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

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

, , +13

Airline Crew Scheduling: A New Formulation and Decomposition Algorithm

Pamela H. Vance, Cynthia Barnhart, Ellis L. Johnson et al. · Operations Research · 1997 · 185 citations

, , +16

Investigation on Cost Assignment in Spatial Image Steganography

Bin Li, Shunquan Tan, Ming Wang et al. · IEEE Transactions on Information Forensics and Security · 2014 · 169 citations

, , +13

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

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

, , +17

A cost assignment policy for home care patients

Ettore Lanzarone, Andréa Matta · Flexible Services and Manufacturing Journal · 2011 · 59 citations

, , +11

1–5 of 19

Authors

65

  1. MG
    Martin Greiner

    Aarhus University, Denmark

    1 publications · 27 citations

    1

    h-index

  2. AB
    Alessandro Buscemi

    University of Palermo, Italy

    1 publications · 13 citations

    1

    h-index

  3. XZ
    Xinpeng Zhang

    Shanghai University, China

    1 publications · 15 citations

    1

    h-index

  4. JM
    Juan M. Zolezzi

    Pontificia Universidad Católica de Chile, Chile

    1 publications · 32 citations

    1

    h-index

  5. MS
    Mirko Schäfer

    Frankfurt Institute for Advanced Studies, Germany

    1 publications · 27 citations

    1

    h-index

1–5 of 65

Institutions

32

  1. Shanghai University

    Shanghai, China

    2 h-index

    4 publications

    87 citations

  2. Southwest Jiaotong University

    Chengdu, China

    2 h-index

    3 publications

    125 citations

  3. Sichuan University

    Chengdu, China

    2 h-index

    4 publications

    166 citations

  4. Aarhus University

    Aarhus, Denmark

    1 h-index

    5 publications

    135 citations

  5. Massachusetts Institute of Technology

    Cambridge, United States

    1 h-index

    1 publications

    185 citations

  6. Guizhou Normal University

    Guiyang, China

    1 h-index

    1 publications

    42 citations

  7. Wright State University

    Dayton, United States

    1 h-index

    1 publications

    42 citations

  8. Fudan University

    Shanghai, China

    1 h-index

    2 publications

    30 citations

1–8 of 32

Venues

  1. IEEE Transactions on Dependable and Secure Computing

    TDSC · 3 publications · 93 citations

    2

    h-index

  2. Flexible Services and Manufacturing Journal

    1 publications · 59 citations

    1

    h-index

  3. Journal of Information Security and Applications

    JISA · 1 publications · 17 citations

    1

    h-index

  4. 1

    h-index

  5. IEEE Transactions on Power Systems

    1 publications · 32 citations

    1

    h-index

1–5