Concepedia

Cost Driver Identification

Cost Driver Identification is a methodological process within cost management that systematically recognizes and specifies the underlying activities or factors that directly influence the magnitude of organizational costs, distinguishing it from general cost analysis by focusing on causal relationships in resource consumption.

43

Publications

1.3K

Citations

126

Authors

60

Institutions

Publications per year

2017–2026

7

Parents

Publications

43

Cost Management Research

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

, , +13

Customer satisfaction: Cost driver or value driver? Empirical evidence from the financial services industry

Maarten Terpstra, F.H.M. Verbeeten · European Management Journal · 2013 · 86 citations

, , +15

Opening the black box: Finding the source of cost inefficiency

Santiago Carbó Valverde, David B. Humphrey, Rafael López del Paso · Journal of Productivity Analysis · 2007 · 65 citations

, , +14

Safe and Simple Software Cost Analysis

Barry Boehm · IEEE Software · 2000 · 57 citations

, , +17

Cost-identification analysis of revascularization procedures on patients with peripheral arterial occlusive disease

Rutger Jansen, Sybolt O. de Vries, Kimberly A. Cullen et al. · Journal of Vascular Surgery · 1998 · 52 citations · Full text

, , +16

1–5 of 43

Authors

126

  1. ST
    Shin‐ichi Toyabe

    Niigata University, Japan

    2 publications · 67 citations

    2

    h-index

  2. BB
    Barry Boehm

    University of Southern California, United States

    2 publications · 70 citations

    2

    h-index

  3. PC
    Pengyu Cao

    Fudan University, China

    2 publications · 67 citations

    2

    h-index

  4. RD
    Rajiv D. Banker

    Temple University, United States

    2 publications · 209 citations

    2

    h-index

  5. HK
    Hara Kostakis

    London School of Hygiene & Tropical Medicine, United Kingdom

    2 publications · 41 citations

    2

    h-index

1–5 of 126

Institutions

60

  1. University of Southern California

    Los Angeles, United States

    2 h-index

    3 publications

    83 citations

  2. University of Massachusetts Dartmouth

    North Dartmouth, United States

    2 h-index

    2 publications

    79 citations

  3. Niigata University

    Niigata, Japan

    2 h-index

    4 publications

    147 citations

  4. Associated Research (United States)

    Lake Forest, United States

    1 h-index

    1 publications

    16 citations

  5. Swedish National Road and Transport Research Institute

    Linköping, Sweden

    1 h-index

    2 publications

    30 citations

  6. University of Groningen

    Groningen, The Netherlands

    1 h-index

    2 publications

    104 citations

  7. ESSCA School of Management

    Angers, France

    1 h-index

    1 publications

    24 citations

  8. K2

    Lund, Sweden

    1 h-index

    1 publications

    15 citations

1–8 of 60

Venues

  1. Journal of Management Accounting Research

    JMAR · 3 publications · 229 citations

    3

    h-index

  2. Methods of Information in Medicine

    1 publications · 27 citations

    1

    h-index

  3. Epidemiology Biostatistics and Public Health

    1 publications · 16 citations

    1

    h-index

  4. 1

    h-index

  5. Corporate Ownership and Control

    COC · 1 publications · 10 citations

    1

    h-index

1–5