Concepedia

Overhead Rate Determination

Overhead Rate Determination is a cost accounting method that systematically allocates indirect costs to cost objects by calculating a rate based on the ratio of estimated overhead to a chosen activity base, distinguishing it from other costing techniques through its focus on predictive cost distribution for manufacturing or service operations.

2

Publications

154

Citations

9

Authors

5

Institutions

Publications per year

2017–2026

0

Parents

Publications

2

1–2 of 2

Authors

9

  1. XL
    Xin Luo

    Chongqing Institute of Green and Intelligent Technology, China

    1 publications · 129 citations

    1

    h-index

  2. HJ
    Han‐Shin Jo

    Hanbat National University, South Korea

    1 publications · 25 citations

    1

    h-index

  3. YH
    Yu Huang

    Nanjing University, China

    1 publications · 129 citations

    1

    h-index

  4. JL
    Jia Li

    Pennsylvania State University, United States

    1 publications · 129 citations

    1

    h-index

  5. QZ
    Qingsheng Zhu

    Chongqing University, China

    1 publications · 129 citations

    1

    h-index

1–5 of 9

Institutions

5

  1. New Jersey Institute of Technology

    Newark, United States

    1 h-index

    1 publications

    129 citations

  2. Peking University

    Beijing, China

    1 h-index

    1 publications

    129 citations

  3. The University of Texas at Austin

    Austin, United States

    1 h-index

    2 publications

    50 citations

  4. Chongqing University

    Chongqing, China

    1 h-index

    4 publications

    516 citations

  5. Hanbat National University

    Daejeon, South Korea

    1 h-index

    1 publications

    25 citations

1–5 of 5

Venues

  1. 1

    h-index

  2. 1

    h-index

1–2