Concepedia

Cost Driver Analysis

Cost Driver Analysis is a cost management and managerial accounting technique that systematically identifies, quantifies, and evaluates the underlying factors (cost drivers) that causally determine the level and behavior of costs in activities or processes, in order to improve cost allocation, budgeting, and decision-making.

65

Publications

2.7K

Citations

173

Authors

99

Institutions

Publications per year

2017–2026

14

Parents

Children

Publications

65

Total Delay Impact Study: A Comprehensive Assessment of the Costs and Impacts of Flight Delay in the United States

Michael O. Ball, Cynthia Barnhart, Martin Dresner et al. · 2010 · 197 citations

, , +16

Manufacturing overhead cost driver analysis

George Foster, Mahendra Gupta · Journal of Accounting and Economics · 1990 · 195 citations

, , +12

An empirical study of cost drivers in the U.S. Airline Industry

Holly H. Johnston, Rajiv D. Banker · Accounting review: A quarterly journal of the American Accounting Association · 1993 · 172 citations

, , +14

Cost Management Research

Rajiv D. Banker, Dmitri Byzalov, Shunlan Fang et al. · Journal of Management Accounting Research · 2017 · 169 citations

, , +13

Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing

Marc J. Schniederjans, Tim Garvin · European Journal of Operational Research · 1997 · 167 citations

, , +17

1–5 of 65

Authors

173

  1. RD
    Rajiv D. Banker

    Temple University, United States

    3 publications · 381 citations

    3

    h-index

  2. CH
    Carsten Homburg

    University of Cologne, Germany

    2 publications · 123 citations

    2

    h-index

  3. MY
    Mohd Yazid Abu

    Universiti Malaysia Pahang Al-Sultan Abdullah, Malaysia

    2 publications · 26 citations

    2

    h-index

  4. MS
    Miguel‐Ángel Sicilia

    Universidad de Alcalá, Spain

    2 publications · 27 citations

    2

    h-index

  5. BR
    Bryce Roth

    Georgia Institute of Technology, United States

    2 publications · 37 citations

    2

    h-index

1–5 of 173

Institutions

99

  1. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    130 citations

  2. Kent State University

    Kent, United States

    2 h-index

    3 publications

    207 citations

  3. University of Washington

    Seattle, United States

    2 h-index

    2 publications

    54 citations

  4. Georgia Institute of Technology

    Atlanta, United States

    2 h-index

    4 publications

    74 citations

  5. Universiti Malaysia Pahang Al-Sultan Abdullah

    Pekan, Malaysia

    2 h-index

    5 publications

    63 citations

  6. KU Leuven

    Leuven, Belgium

    2 h-index

    3 publications

    126 citations

  7. Sunyani Technical University

    Sunyani, Ghana

    1 h-index

    3 publications

    36 citations

  8. Artifex University

    Bucharest, Romania

    1 h-index

    1 publications

    22 citations

1–8 of 99

Venues

  1. 3

    h-index

  2. Journal of Management Accounting Research

    JMAR · 3 publications · 229 citations

    3

    h-index

  3. European Journal of Operational Research

    2 publications · 197 citations

    2

    h-index

  4. Management Accounting Research

    2 publications · 144 citations

    2

    h-index

  5. Procedia - Social and Behavioral Sciences

    2 publications · 43 citations

    2

    h-index

1–5