Cost Classification

Cost Classification is a systematic cost accounting procedure that organizes costs into homogeneous groups according to their common attributes—such as nature, behavior, function, or relevance to decisions—for the purposes of measurement, analysis, and managerial control.

Publications

4.4K

Citations

262

Authors

141

Institutions

Publications per year

2017–2026

Parents

Cost AccountingManagerial Accounting

Children

Budgeted CostsControllable CostsDifferential CostsDirect CostsEstimated CostsHistorical CostsIncremental CostsJoint CostsJoint Product CostsMixed Costs

Publications

Product Cost Estimation: Technique Classification and Methodology Review

Adnan Niazi, Jian S. Dai, Stavroula Balabani et al. · Journal of Manufacturing Science and Engineering · 2005 · 472 citations

Management, Manufacturing Engineering, Cost Accounting +14

Automatically countering imbalance and its empirical relationship to cost

Nitesh V. Chawla, David A. Cieslak, Lawrence Hall et al. · Data Mining and Knowledge Discovery · 2008 · 257 citations

Business, Data Science, Cost Accounting +6

Quantifying counts and costs via classification

George Forman · Data Mining and Knowledge Discovery · 2008 · 173 citations

Business, Data Science, Cost Accounting +7

Physician Cost Profiling — Reliability and Risk of Misclassification

John Adams, Ateev Mehrotra, James W. Thomas et al. · New England Journal of Medicine · 2010 · 161 citations · Full text

Health Professions, Health Care Management, Pharmacoeconomics +13

The interplay between cost accounting knowledge and presentation formats in cost-based decision-making

Eddy Cardinaels · Accounting Organizations and Society · 2007 · 160 citations

Business, Accountancy, Accounting +13

1–5 of 94

Authors

262

AM
Ateev Mehrotra
Harvard University, United States
3 publications · 189 citations
2
h-index
JR
Jörg Ruof
Medizinische Hochschule Hannover, Germany
2 publications · 82 citations
2
h-index
NK
Natalia Kryvinska
Comenius University Bratislava, Slovakia
2 publications · 30 citations
2
h-index
SK
Sachin Kumar Mangla
O. P. Jindal Global University, India
2 publications · 84 citations
2
h-index
CL
Christina Lewellen
North Carolina State University, United States
2 publications · 30 citations
2
h-index

1–5 of 262

Institutions

141

1–8 of 141

Venues

PubMed
Repository · 5 publications · 172 citations
5
h-index
Construction Management and Economics
3 publications · 112 citations
3
h-index
Computers & Industrial Engineering
3 publications · 134 citations
3
h-index
The International Journal of Advanced Manufacturing Technology
2 publications · 130 citations
2
h-index
European Journal of Operational Research
2 publications · 106 citations
2
h-index

1–5