Concepedia

Product Costing

Product Costing is a cost accounting method that allocates direct and indirect manufacturing costs to individual products to determine their total production cost, distinguishing it from broader financial or managerial cost analysis techniques by focusing specifically on per-unit cost attribution within the manufacturing process.

152

Publications

7.2K

Citations

295

Authors

154

Institutions

Publications per year

2017–2026

17

Parents

Publications

152

Product Cost Estimation: Technique Classification and Methodology Review

Adnan Niazi, Jian S. Dai, Stavroula Balabani et al. · Journal of Manufacturing Science and Engineering · 2005 · 472 citations

, , +14

A survey of factors influencing the choice of product costing systems in UK organizations

Mohammed Al‐Omiri, Colin Drury · Management Accounting Research · 2007 · 306 citations

, , +12

Product development process with focus on value engineering and target-costing: A case study in an automotive company

Ugo Ibusuki, Paulo Carlos Kaminski · International Journal of Production Economics · 2006 · 237 citations

, , +17

Conditions under which activity-based cost systems provide relevant costs.

Eric W. Noreen · Journal of Management Accounting Research · 1991 · 236 citations

, , +13

Aggregation, Specification and Measurement Errors in Product Costing.

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

, , +14

1–5 of 152

Authors

295

  1. CD
    Colin Drury

    University of Huddersfield, United Kingdom

    7 publications · 645 citations

    7

    h-index

  2. JA
    John A. Brierley

    University of Sheffield, United Kingdom

    6 publications · 207 citations

    6

    h-index

  3. EL
    Eva Labro

    University of North Carolina at Chapel Hill, United States

    5 publications · 230 citations

    5

    h-index

  4. CJ
    Christopher J. Cowton

    University of Huddersfield, United Kingdom

    4 publications · 149 citations

    4

    h-index

  5. RB
    Ramji Balakrishnan

    University of Iowa, United States

    4 publications · 248 citations

    4

    h-index

1–5 of 295

Institutions

154

  1. University of Huddersfield

    Huddersfield, United Kingdom

    6 h-index

    9 publications

    628 citations

  2. University of Sheffield

    Sheffield, United Kingdom

    4 h-index

    4 publications

    102 citations

  3. University of Iowa

    Iowa City, United States

    3 h-index

    3 publications

    208 citations

  4. Universitas Informatika dan Bisnis Indonesia

    Bandung, Indonesia

    3 h-index

    4 publications

    97 citations

  5. Institut Bisnis dan Informatika Kesatuan

    Bogor, Indonesia

    3 h-index

    7 publications

    180 citations

  6. University of Tsukuba

    Tsukuba, Japan

    2 h-index

    4 publications

    116 citations

  7. Maltepe University

    Istanbul, Türkiye

    2 h-index

    2 publications

    100 citations

  8. Bahçeşehir University

    Istanbul, Türkiye

    2 h-index

    2 publications

    100 citations

1–8 of 154

Venues

  1. International Journal of Production Economics

    9 publications · 638 citations

    9

    h-index

  2. European Accounting Review

    EAR · 5 publications · 358 citations

    5

    h-index

  3. Management Accounting Research

    5 publications · 590 citations

    5

    h-index

  4. Accounting Horizons

    4 publications · 172 citations

    4

    h-index

  5. Journal of Management Accounting Research

    JMAR · 4 publications · 430 citations

    4

    h-index

1–5