Concepedia

Overhead Cost Behavior

Overhead Cost Behavior is a cost accounting construct that identifies and classifies the manner in which indirect manufacturing costs change in relation to fluctuations in production volume or activity levels within a given accounting period.

29

Publications

1.7K

Citations

48

Authors

31

Institutions

Publications per year

2017–2026

2

Variants

Overhead Behavior

Parents

Publications

29

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

Are overhead costs strictly proportional to activity?

Eric W. Noreen, Eric W. Noreen, Naomi S. Soderstrom · Journal of Accounting and Economics · 1994 · 230 citations

, , +9

Anatomy of the Nonprofit Starvation Cycle

Jesse D. Lecy, Elizabeth A. M. Searing · Nonprofit and Voluntary Sector Quarterly · 2014 · 195 citations

, , +13

Public R&D policies and cost behavior of the US manufacturing industries

Theofanis P. Mamuneas, M. Ishaq Nadiri · Journal of Public Economics · 1996 · 183 citations

, , +16

An empirical analysis of manufacturing overhead cost drivers

Rajiv D. Banker, Gordon Potter, Roger G. Schroeder · Journal of Accounting and Economics · 1995 · 172 citations · Full text

, , +17

1–5 of 29

Authors

48

  1. EW
    Eric W. Noreen

    University of Washington, United States

    4 publications · 808 citations

    3

    h-index

  2. NS
    Naomi S. Soderstrom

    The University of Melbourne, Australia

    3 publications · 578 citations

    3

    h-index

  3. PM
    P. M. Swamidass

    Auburn University, United States

    1 publications · 11 citations

    1

    h-index

  4. GP
    Gordon Potter

    Cornell University, United States

    1 publications · 172 citations

    1

    h-index

  5. CA
    Colin Armistead

    Bournemouth University, United Kingdom

    1 publications · 10 citations

    1

    h-index

1–5 of 48

Institutions

31

  1. University of Washington

    Seattle, United States

    2 h-index

    4 publications

    773 citations

  2. IBM Research (China)

    Beijing, China

    1 h-index

    1 publications

    12 citations

  3. Florida State University

    Tallahassee, United States

    1 h-index

    1 publications

    44 citations

  4. James Cook University Singapore

    Singapore, Singapore

    1 h-index

    1 publications

    13 citations

  5. University of Illinois Chicago

    Chicago, United States

    1 h-index

    1 publications

    10 citations

  6. Georgia State University

    Atlanta, United States

    1 h-index

    2 publications

    390 citations

  7. IBM Research - Thomas J. Watson Research Center

    Yorktown Heights, United States

    1 h-index

    2 publications

    24 citations

  8. University of Missouri

    Columbia, United States

    1 h-index

    1 publications

    11 citations

1–8 of 31

Venues

  1. Journal of Accounting and Economics

    2 publications · 402 citations

    2

    h-index

  2. The Business History Review

    1 publications · 10 citations

    1

    h-index

  3. JOURNAL OF INTERNATIONAL STUDIES

    1 publications · 13 citations

    1

    h-index

  4. Management Accounting Research

    1 publications · 21 citations

    1

    h-index

  5. Journal of Accounting & Organizational Change

    JAOC · 1 publications · 55 citations

    1

    h-index

1–5