Concepedia

Cost Driver Classification

Cost Driver Classification is a formal framework within cost accounting that categorizes cost drivers according to their underlying behavioral and causal characteristics to distinguish the specific factors influencing resource consumption and cost allocation in organizational activities.

10

Publications

638

Citations

19

Authors

17

Institutions

Publications per year

2017–2026

2

Parents

Publications

10

Atrial fibrillation in the UK: predicting costs of an emerging epidemic recognizing and forecasting the cost drivers of atrial fibrillation-related costs

Paul Burdett, Gregory Y.H. Lip · European Heart Journal - Quality of Care and Clinical Outcomes · 2020 · 245 citations

, , +17

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

Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers

Janek Ratnatunga, Michael S. C. Tse, Kashi R. Balachandran · The International Journal of Accounting · 2012 · 49 citations

, , +16

Determining sourcing strategies: a decision model based on activity and cost driver information

Zeger Degraeve, F Roodhooft · Journal of the Operational Research Society · 1998 · 45 citations · Full text

, , +14

Activity-based analyses lead to better decision making.

Steve Player · PubMed · 1998 · 37 citations

, , +17

1–5 of 10

Authors

19

  1. KR
    Kashi R. Balachandran

    New York University, United States

    1 publications · 49 citations

    1

    h-index

  2. TP
    Tatjana Põlajeva

    Tallinn University of Technology, Estonia

    1 publications · 17 citations

    1

    h-index

  3. ZD
    Zeger Degraeve

    London Business School, United Kingdom

    1 publications · 45 citations

    1

    h-index

  4. FR
    F Roodhooft

    KU Leuven, Belgium

    1 publications · 45 citations

    1

    h-index

  5. GC
    Gary Cokins

    Artifex University, Romania

    1 publications · 22 citations

    1

    h-index

1–5 of 19

Institutions

17

  1. University of Cologne

    Cologne, Germany

    1 h-index

    1 publications

    30 citations

  2. KU Leuven

    Leuven, Belgium

    1 h-index

    2 publications

    90 citations

  3. New York University

    New York, United States

    1 h-index

    1 publications

    49 citations

  4. Artifex University

    Bucharest, Romania

    1 h-index

    1 publications

    22 citations

  5. SAS Institute (United States)

    Cary, United States

    1 h-index

    1 publications

    22 citations

  6. University of Applied Science and Technology

    Tehran, Iran

    1 h-index

    1 publications

    10 citations

  7. Deakin University

    Burwood, Australia

    1 h-index

    1 publications

    49 citations

  8. HealthPartners

    Minneapolis, United States

    1 h-index

    1 publications

    245 citations

1–8 of 17

Venues

  1. European Journal of Operational Research

    2 publications · 197 citations

    2

    h-index

  2. Iranian Red Crescent Medical Journal

    IRCMJ · 1 publications · 10 citations

    1

    h-index

  3. PubMed

    Repository · 1 publications · 37 citations

    1

    h-index

  4. RePEc: Research Papers in Economics

    Repository · 1 publications · 22 citations

    1

    h-index

  5. Research in Accounting Journal (RAJ)

    1 publications · 16 citations

    1

    h-index

1–5