Concepedia

Direct Method Allocation

Direct Method Allocation is a cost allocation approach that belongs to the class of methods used in managerial accounting for assigning support department costs, distinguished by its exclusion of reciprocal services among support departments and its direct assignment of costs solely to operating departments.

6

Publications

178

Citations

20

Authors

11

Institutions

Publications per year

2017–2026

1

Parents

Publications

6

Direct and indirect estimates of maternal mortality from the sisterhood method.

Naomi Rutenberg, Jeremiah M. Sullivan · 1991 · 70 citations

, , +17

Nutrient digestibility of lentil and regular- and low-oligosaccharide, micronized full-fat soybean fed to grower pigs1

Tofuko A Woyengo, Rajesh Jha, E. Beltranena et al. · Journal of Animal Science · 2013 · 27 citations

, , +17

Environmental product declaration of timber products: The impact of allocation method to the impact categories

Lauri Linkosalmi, Roope Husgafvel, Atsushi Takano et al. · Journal of Cleaner Production · 2020 · 26 citations

, , +17

Improved Cost Allocation in Case-Mix Accounting

Sankey V. Williams, Steven A. Finkler, Catherine M. Murphy et al. · Medical Care · 1982 · 24 citations

, , +13

Cameral accounting and cash flow reporting: some implications for use of the direct or indirect method

Norvald Monsen · European Accounting Review · 2001 · 18 citations

, , +14

1–5 of 6

Authors

20

  1. TA
    Tofuko A Woyengo

    South Dakota State University, United States

    1 publications · 27 citations

    1

    h-index

  2. JK
    Jan Kovanda

    Charles University, Czechia

    1 publications · 13 citations

    1

    h-index

  3. NM
    Norvald Monsen

    Norwegian School of Economics, Norway

    1 publications · 18 citations

    1

    h-index

  4. EB
    E. Beltranena

    University of Alberta, Canada

    1 publications · 27 citations

    1

    h-index

  5. AP
    A. Pharazyn

    University of Alberta, Canada

    1 publications · 27 citations

    1

    h-index

1–5 of 20

Institutions

11

  1. Norwegian School of Economics

    Bergen, Norway

    1 h-index

    1 publications

    18 citations

  2. Charles University

    Prague, Czechia

    1 h-index

    2 publications

    26 citations

  3. Agriculture Food and Rural Development

    Winnipeg, Canada

    1 h-index

    1 publications

    27 citations

  4. Nutreco (Canada)

    Guelph, Canada

    1 h-index

    1 publications

    27 citations

  5. Kagoshima University

    Kagoshima, Japan

    1 h-index

    1 publications

    26 citations

  6. University of Alberta

    Edmonton, Canada

    1 h-index

    4 publications

    108 citations

  7. University of Hawaiʻi at Mānoa

    Honolulu, United States

    1 h-index

    1 publications

    27 citations

  8. Universidad Santo Tomás

    Bogotá, Colombia

    1 h-index

    1 publications

    13 citations

1–8 of 11

Venues

  1. Journal of Industrial Ecology

    1 publications · 13 citations

    1

    h-index

  2. Journal of Animal Science

    1 publications · 27 citations

    1

    h-index

  3. European Accounting Review

    EAR · 1 publications · 18 citations

    1

    h-index

  4. Journal of Cleaner Production

    1 publications · 26 citations

    1

    h-index

  5. Medical Care

    1 publications · 24 citations

    1

    h-index

1–5