Perspective-Driven Costing is a methodological framework in cost accounting that allocates and evaluates costs based on the distinct analytical viewpoints of organizational stakeholders, distinguishing it from traditional costing models by explicitly integrating situational context and decision-making objectives into the cost calculation process.
5
Publications
864
Citations
10
Authors
6
Institutions
Publications per year
2017–2026
1
Parents
Publications
5
Perspective and Costing in Cost-Effectiveness Analysis, 1974–2018
David D. Kim, Madison C. Silver, Natalia Kunst et al. · PharmacoEconomics · 2020 · 272 citations · Full text
Pharmacy, Pharmacoeconomics, Comparative Effectiveness Research +16
Cost Accounting: A Managerial Emphasis
Jean Hawkins · Issues in Accounting Education · 2006 · 214 citations
Business, Accountancy, Accounting +11
Economics notes: Costing in economic evaluation
James Raftery · BMJ · 2000 · 210 citations · Full text
1–5 of 5
Authors
10
- HD
1
h-index
- MC
1
h-index
- JHJean Hawkins
1 publications · 214 citations
1
h-index
- DD
1
h-index
- CJ
1
h-index
1–5 of 10
Institutions
6
The University of Melbourne
Melbourne, Australia
1 h-index
1 publications
136 citations
University of Oslo
Oslo, Norway
1 h-index
1 publications
272 citations
University of Birmingham
Birmingham, United Kingdom
1 h-index
1 publications
210 citations
Yale Cancer Center
New Haven, United States
1 h-index
1 publications
272 citations
Tufts University
Medford, United States
1 h-index
4 publications
1.1K citations
Tufts Medical Center
Boston, United States
1 h-index
5 publications
1.4K citations
1–6 of 6
Venues
- PharmacoEconomics
1 publications · 272 citations
1
h-index
- International Journal of Project Management
1 publications · 136 citations
1
h-index
- BMJ
1 publications · 210 citations
1
h-index
- Journal of cost management
1 publications · 32 citations
1
h-index
- Issues in Accounting Education
1 publications · 214 citations
1
h-index
1–5