Concepedia

Overhead Cost Estimation

Overhead Cost Estimation is a quantitative method in cost accounting that systematically predicts indirect production costs associated with manufacturing operations by identifying cost drivers and allocating expenses through predetermined rates, statistical models, or activity-based analysis.

59

Publications

2.6K

Citations

125

Authors

66

Institutions

Publications per year

2017–2026

12

Variants

Overhead Cost Forecasting

Parents

Publications

59

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

Aggregation, Specification and Measurement Errors in Product Costing.

Srikant M. Datar, M. Gupta · The Accounting Review · 1994 · 207 citations

, , +14

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

Product costing in UK manufacturing organizations

Colin Drury, Mike Tayles · European Accounting Review · 1994 · 146 citations

, , +15

1–5 of 59

Authors

125

  1. CD
    Colin Drury

    University of Huddersfield, United Kingdom

    4 publications · 264 citations

    4

    h-index

  2. JA
    John A. Brierley

    University of Sheffield, United Kingdom

    3 publications · 118 citations

    3

    h-index

  3. EW
    Eric W. Noreen

    University of Washington, United States

    4 publications · 808 citations

    3

    h-index

  4. NS
    Naomi S. Soderstrom

    The University of Melbourne, Australia

    3 publications · 578 citations

    3

    h-index

  5. CJ
    Christopher J. Cowton

    University of Huddersfield, United Kingdom

    3 publications · 118 citations

    3

    h-index

1–5 of 125

Institutions

66

  1. University of Huddersfield

    Huddersfield, United Kingdom

    3 h-index

    5 publications

    216 citations

  2. Universiti Malaysia Pahang Al-Sultan Abdullah

    Pekan, Malaysia

    2 h-index

    4 publications

    82 citations

  3. University of Kaiserslautern

    Kaiserslautern, Germany

    2 h-index

    5 publications

    101 citations

  4. King Fahd University of Petroleum and Minerals

    Dhahran, Saudi Arabia

    2 h-index

    4 publications

    313 citations

  5. University of Sheffield

    Sheffield, United Kingdom

    2 h-index

    2 publications

    35 citations

  6. Cracow University of Technology

    Krakow, Poland

    2 h-index

    4 publications

    190 citations

  7. Argonne National Laboratory

    Lemont, United States

    2 h-index

    6 publications

    78 citations

  8. University of Washington

    Seattle, United States

    2 h-index

    4 publications

    773 citations

1–8 of 66

Venues

  1. International Journal of Production Research

    3 publications · 163 citations

    3

    h-index

  2. European Accounting Review

    EAR · 3 publications · 248 citations

    3

    h-index

  3. Engineering Management Journal

    EMJ · 2 publications · 123 citations

    2

    h-index

  4. 1

    h-index

  5. PubMed

    Repository · 1 publications · 23 citations

    1

    h-index

1–5