Concepedia

Overhead Cost Allocation

Overhead Cost Allocation is the systematic process of assigning indirect costs to specific cost objects within an organization, distinguished by its reliance on predetermined allocation bases to distribute overhead expenses in proportion to resource consumption or benefit received.

20

Publications

683

Citations

37

Authors

23

Institutions

Publications per year

2017–2026

0

Variants

Indirect Cost Allocation

Parents

Publications

20

Managerial Accounting Early in the British Industrial Revolution: The Carron Company, a Case Study

Richard K. Fleischman, Lee D. Parker · Accounting and Business Research · 1990 · 89 citations

, , +12

Getting What We Pay For: Low Overhead Limits Nonprofit Effectiveness

Kennard T. Wing · 2004 · 71 citations · Full text

, , +14

Activity-Based Costing and Central Overhead Cost Allocation in Universities: A Case Study

Andrew Goddard, Kean Ooi · Public Money & Management · 1998 · 63 citations

, , +14

Accounting and everyday life: towards a cultural context for accounting research

Ingrid Jeacle · Qualitative Research in Accounting & Management · 2009 · 62 citations · Full text

, , +10

Cost and Management Accounting Practices: A Survey of Manufacturing Companies

Ali Uyar · DOAJ (DOAJ: Directory of Open Access Journals) · 2010 · 56 citations · Full text

, , +16

1–5 of 20

Authors

37

  1. RS
    Robert S. Kaplan

    Harvard University, United States

    2 publications · 64 citations

    2

    h-index

  2. SH
    Sylvia H. Hsu

    York University, Canada

    1 publications · 18 citations

    1

    h-index

  3. DS
    Dominica Suk-yee Lee

    Chinese University of Hong Kong, Hong Kong SAR China

    1 publications · 12 citations

    1

    h-index

  4. WA
    W. Arthur Lewis

    University of Manchester, United Kingdom

    1 publications · 18 citations

    1

    h-index

  5. CP
    Christian Plesner Rossing

    Copenhagen Business School, Denmark

    1 publications · 42 citations

    1

    h-index

1–5 of 37

Institutions

23

  1. Carnegie Mellon University

    Pittsburgh, United States

    2 h-index

    3 publications

    104 citations

  2. Queen Margaret University

    Edinburgh, United Kingdom

    1 h-index

    1 publications

    10 citations

  3. University of Graz

    Graz, Austria

    1 h-index

    1 publications

    21 citations

  4. Umeå University

    Umeå, Sweden

    1 h-index

    1 publications

    12 citations

  5. University of Kansas

    Lawrence, United States

    1 h-index

    2 publications

    28 citations

  6. University of Southampton

    Southampton, United Kingdom

    1 h-index

    1 publications

    63 citations

  7. University of Edinburgh

    Edinburgh, United Kingdom

    1 h-index

    1 publications

    62 citations

  8. Stockholm School of Economics

    Stockholm, Sweden

    1 h-index

    3 publications

    36 citations

1–8 of 23

Venues

  1. The Accounting Review

    2 publications · 64 citations

    2

    h-index

  2. European Accounting Review

    EAR · 2 publications · 40 citations

    2

    h-index

  3. Management Accounting Research

    2 publications · 63 citations

    2

    h-index

  4. Procedia Engineering

    1 publications · 36 citations

    1

    h-index

  5. The Bottom Line Managing Library Finances

    1 publications · 10 citations

    1

    h-index

1–5