Perspective-based Cost Identification

Perspective-Based Cost Identification is a methodological framework within cost component analysis that systematically identifies and categorizes costs according to distinct stakeholder viewpoints, thereby differentiating itself from other cost identification approaches by explicitly aligning cost attribution with the conceptual lens or operational priorities of specific actors involved in the system under study.

11

Publications

860

Citations

35

Authors

21

Institutions

Publications per year

2017–2026

4

Authors

35

  1. ME
    Mario Eandi

    University of Turin, Italy

    1 publications · 22 citations

    1

    h-index

  2. HD
    Hemanta Doloi

    The University of Melbourne, Australia

    1 publications · 136 citations

    1

    h-index

  3. XQ
    Xin Qu

    Queensland University of Technology, Australia

    1 publications · 74 citations

    1

    h-index

  4. NR
    Naomi Richards

    University of Glasgow, United Kingdom

    1 publications · 11 citations

    1

    h-index

  5. CF
    Christian F. Ihle

    University of Chile, Chile

    1 publications · 16 citations

    1

    h-index

1–5 of 35

Venues

  1. Journal of Cleaner Production

    1 publications · 74 citations

    1

    h-index

  2. Progress in Palliative Care

    1 publications · 11 citations

    1

    h-index

  3. PharmacoEconomics

    1 publications · 272 citations

    1

    h-index

  4. Journal of Operations Management

    1 publications · 76 citations

    1

    h-index

  5. Accounting Organizations and Society

    1 publications · 160 citations

    1

    h-index

1–5