Concepedia

Cost Base Determination

Cost Base Determination is a methodological framework within transfer pricing analysis that identifies and quantifies allowable costs incurred by a tested party as the basis for applying the Cost Plus Method, distinguishing it from other pricing approaches by focusing exclusively on cost inputs adjusted for normal profit margins.

28

Publications

857

Citations

88

Authors

37

Institutions

Publications per year

2017–2026

5

Parents

Publications

28

BIOMASS DENSIFICATION â CUBING OPERATIONS AND COSTS FOR CORN STOVER

Shahab Sokhansanj, Anthony Turhollow · Applied Engineering in Agriculture · 2004 · 140 citations

, , +15

Cost accounting to determine prices: How well do prices reflect costs in the German DRG-system?

Jonas Schreyögg, Oliver Tiemann, Reinhard Busse · Health Care Management Science · 2006 · 103 citations

, , +11

When Gray is Good: Gray Markets and Market‐Creating Investments <sup/>

Romana L. Autrey, David Soberman · Production and Operations Management · 2014 · 62 citations

, , +14

The Hospital Cost (Fiscal Year 1991/1992) of a Simple Perioperative Allongeneic Red Blood Cell Transfusion During Elective Surgery at Duke University

David A. Lubarsky, Christine Hahn, Donald H. Bennett et al. · Anesthesia & Analgesia · 1994 · 49 citations

, , +17

Prediction of Financial Contingency for Asphalt Resurfacing Projects using Artificial Neural Networks

Sang Choon Lhee, Raja R. A. Issa, Ian Flood · Journal of Construction Engineering and Management · 2011 · 38 citations

, , +17

1–5 of 28

Authors

88

  1. CH
    Christine Hahn

    Idaho Department of Health and Welfare, United States

    1 publications · 49 citations

    1

    h-index

  2. LJ
    Lim Jit Theam

    Universiti Tunku Abdul Rahman, Malaysia

    1 publications · 20 citations

    1

    h-index

  3. TO
    Tracey O’Sullivan

    University of Ottawa, Canada

    1 publications · 20 citations

    1

    h-index

  4. MC
    Marie Carney

    University College Dublin, Ireland

    1 publications · 20 citations

    1

    h-index

  5. ZN
    Zhonghua Ni

    Southeast University, China

    1 publications · 12 citations

    1

    h-index

1–5 of 88

Institutions

37

  1. Thales (Australia)

    Sydney, Australia

    1 h-index

    1 publications

    30 citations

  2. Moscow State University of Civil Engineering

    Moscow, Russia

    1 h-index

    1 publications

    13 citations

  3. AstraZeneca (United Kingdom)

    Cambridge, United Kingdom

    1 h-index

    2 publications

    48 citations

  4. Royal College of Surgeons in Ireland

    Dublin, Ireland

    1 h-index

    1 publications

    20 citations

  5. University of Florida

    Gainesville, United States

    1 h-index

    3 publications

    114 citations

  6. Duke Medical Center

    Durham, United States

    1 h-index

    5 publications

    245 citations

  7. Evangelismos Hospital

    Athens, Greece

    1 h-index

    2 publications

    38 citations

  8. University of Toronto

    Toronto, Canada

    1 h-index

    2 publications

    124 citations

1–8 of 37

Venues

  1. The McKinsey Quarterly

    2 publications · 25 citations

    2

    h-index

  2. Energy Policy

    1 publications · 16 citations

    1

    h-index

  3. 1

    h-index

  4. Applied Engineering in Agriculture

    1 publications · 140 citations

    1

    h-index

  5. Public Policy and Administration

    1 publications · 19 citations

    1

    h-index

1–5