Concepedia

Overhead Accounting

Overhead Accounting is a systematic method within cost accounting that identifies, accumulates, and allocates indirect costs associated with production or service delivery to specific cost objects, distinguishing it from direct cost accounting by focusing exclusively on shared expenses not directly traceable to individual outputs.

48

Publications

2.1K

Citations

91

Authors

42

Institutions

Publications per year

2017–2026

4

Parents

Children

Publications

48

The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments

Eric W. Noreen, Naomi S. Soderstrom · Review of Accounting Studies · 1997 · 265 citations

, , +17

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

Explicating the design of overhead absorption procedures in UK organizations

Colin Drury, Mike Tayles · The British Accounting Review · 2004 · 138 citations

, , +8

Cost accounting in Finland: current practice and trends of development

Kari Lukka, Markus Granlund · European Accounting Review · 1996 · 124 citations

, , +7

IMPLEMENTING ACTIVITY-BASED COSTING (ABC) IN LOGISTICS

Terrance Pohlen, Bernard J. La Londe · Journal of Business Logistics · 1994 · 100 citations

, , +15

1–5 of 48

Authors

91

  1. CD
    Colin Drury

    University of Huddersfield, United Kingdom

    4 publications · 256 citations

    4

    h-index

  2. JA
    John A. Brierley

    University of Sheffield, United Kingdom

    3 publications · 118 citations

    3

    h-index

  3. CJ
    Christopher J. Cowton

    University of Huddersfield, United Kingdom

    3 publications · 118 citations

    3

    h-index

  4. PR
    Patrick Rooney

    Indiana University – Purdue University Indianapolis, United States

    2 publications · 51 citations

    2

    h-index

  5. NS
    Naomi S. Soderstrom

    The University of Melbourne, Australia

    2 publications · 348 citations

    2

    h-index

1–5 of 91

Institutions

42

  1. University of Huddersfield

    Huddersfield, United Kingdom

    3 h-index

    6 publications

    346 citations

  2. University of Sheffield

    Sheffield, United Kingdom

    2 h-index

    2 publications

    35 citations

  3. University of Washington

    Seattle, United States

    2 h-index

    2 publications

    102 citations

  4. Cracow University of Technology

    Krakow, Poland

    2 h-index

    4 publications

    190 citations

  5. Flinders University

    Adelaide, Australia

    1 h-index

    1 publications

    89 citations

  6. Institute of Agricultural Economics Belgrade

    Belgrade, Serbia

    1 h-index

    2 publications

    26 citations

  7. Yonsei University

    Seoul, South Korea

    1 h-index

    1 publications

    19 citations

  8. Russian State Agrarian Correspondence University

    Balashikha, Russia

    1 h-index

    1 publications

    12 citations

1–8 of 42

Venues

  1. European Accounting Review

    EAR · 4 publications · 287 citations

    4

    h-index

  2. Public Money & Management

    2 publications · 75 citations

    2

    h-index

  3. Accounting and Business Research

    2 publications · 112 citations

    2

    h-index

  4. Industrial Management & Data Systems

    2 publications · 73 citations

    2

    h-index

  5. PubMed

    Repository · 2 publications · 39 citations

    2

    h-index

1–5