Concepedia

Full Cost Allocation

Full Cost Allocation is a costing method that assigns all manufacturing costs—both fixed and variable—to individual units of production, distinguishing it from other cost allocation approaches by incorporating the complete cost burden into product cost calculations.

28

Publications

956

Citations

49

Authors

28

Institutions

Publications per year

2017–2026

4

Parents

Publications

28

A Critical Overview of the Use of Full-Cost Data for Planning and Pricing

Ramji Balakrishnan, K. Sivaramakrishnan · Journal of Management Accounting Research · 2002 · 120 citations

, , +16

Towards a circular economy for sustainable development: An application of full cost accounting to municipal waste recyclables

Mona Abou Taleb, Omar Al Farooque · Journal of Cleaner Production · 2020 · 99 citations

, , +17

The Shapley Value As Applied to Cost Allocation: A Reinterpretation

Alvin E. Roth, Robert E. Verrecchia · Journal of Accounting Research · 1979 · 95 citations

, , +16

Cost Allocation and Opportunity Costs

Bruce L. Miller, A. G. Buckman · Management Science · 1987 · 86 citations

, , +17

Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal

Giuseppe D’Onza, Giulio Greco, Marco Allegrini · Journal of Environmental Management · 2015 · 77 citations

, , +16

1–5 of 28

Authors

49

  1. ZB
    Zoltán Bokor

    Magyar Agrár- és Élettudományi Egyetem, Hungary

    2 publications · 34 citations

    2

    h-index

  2. RB
    Ramji Balakrishnan

    University of Iowa, United States

    2 publications · 144 citations

    2

    h-index

  3. BC
    British Columbia Law Institute

    1 publications · 16 citations

    1

    h-index

  4. AL
    Aibin Li

    Harbin Institute of Technology, China

    1 publications · 11 citations

    1

    h-index

  5. BV
    Bala V. Balachandran

    Northwestern University, United States

    1 publications · 14 citations

    1

    h-index

1–5 of 49

Institutions

28

  1. University of Iowa

    Iowa City, United States

    2 h-index

    2 publications

    144 citations

  2. China University of Mining and Technology

    Xuzhou, China

    2 h-index

    7 publications

    149 citations

  3. Budapest University of Technology and Economics

    Budapest, Hungary

    2 h-index

    2 publications

    34 citations

  4. King Saud University

    Riyadh, Saudi Arabia

    1 h-index

    1 publications

    32 citations

  5. Warsaw University of Technology

    Warsaw, Poland

    1 h-index

    1 publications

    13 citations

  6. University of Kassel

    Kassel, Germany

    1 h-index

    2 publications

    22 citations

  7. National University of Singapore

    Singapore, Singapore

    1 h-index

    1 publications

    10 citations

  8. University of Colorado Denver

    Denver, United States

    1 h-index

    2 publications

    60 citations

1–8 of 28

Venues

  1. Management Science

    3 publications · 119 citations

    3

    h-index

  2. PROMET - Traffic&Transportation

    2 publications · 34 citations

    2

    h-index

  3. Journal of Environmental Management

    2 publications · 91 citations

    2

    h-index

  4. American Journal of Health-System Pharmacy

    AJHP · 1 publications · 30 citations

    1

    h-index

  5. Journal of Accounting Research

    JAR · 1 publications · 95 citations

    1

    h-index

1–5