Concepedia

Relevant Costing

Relevant Costing is a managerial accounting approach to cost analysis that identifies and uses only those future cash flows—costs and revenues—that differ between decision alternatives, explicitly excluding sunk and other non-differential costs, for the purpose of supporting short- and long-term managerial decisions.

14

Publications

575

Citations

49

Authors

35

Institutions

Publications per year

2017–2026

1

Variants

Differential Costing

Parents

Children

Publications

14

The fragmented communication structure within the accounting academia: the case of activity-based costing research genres

Kari Lukka, Markus Granlund · Accounting Organizations and Society · 2002 · 142 citations

, , +8

A Critical Overview of the Use of Full-Cost Data for Planning and Pricing

Ramji Balakrishnan, K. Sivaramakrishnan · Journal of Management Accounting Research · 2002 · 120 citations

, , +16

Costing guidelines for HIV prevention strategies.

L. Kumaranayake, J Pepperall, Goodman H et al. · 2000 · 78 citations

, , +14

Endoscopic Versus Open Carpal Tunnel Release: A Detailed Analysis Using Time-Driven Activity-Based Costing at an Academic Medical Center

Daniel Koehler, Ramji Balakrishnan, Ericka A. Lawler et al. · The Journal Of Hand Surgery · 2018 · 64 citations

, , +14

Accounting, Costing, and Cost Estimation in Welsh Industry

Haydn Jones · RePEc: Research Papers in Economics · 1985 · 33 citations

, , +14

1–5 of 14

Authors

49

  1. PA
    Phil A. Lawless

    RTI International, United States

    2 publications · 30 citations

    2

    h-index

  2. RB
    Ramji Balakrishnan

    University of Iowa, United States

    2 publications · 184 citations

    2

    h-index

  3. GG
    G.P. Greiner

    Research Triangle Park Foundation, United States

    2 publications · 30 citations

    2

    h-index

  4. JD
    John D. McKenna

    Research Triangle Park Foundation, United States

    2 publications · 30 citations

    2

    h-index

  5. WM
    William M. Vatavuk

    Environmental Protection Agency, United States

    2 publications · 30 citations

    2

    h-index

1–5 of 49

Institutions

35

  1. RTI International

    Durham, United States

    2 h-index

    8 publications

    120 citations

  2. Environmental Protection Agency

    Washington, United States

    2 h-index

    2 publications

    30 citations

  3. University of Iowa

    Iowa City, United States

    2 h-index

    2 publications

    184 citations

  4. Research Triangle Park Foundation

    Durham, United States

    2 h-index

    6 publications

    98 citations

  5. University of Iowa Hospitals and Clinics

    Iowa City, United States

    1 h-index

    2 publications

    128 citations

  6. Jefferson College of Health Sciences

    Roanoke, United States

    1 h-index

    2 publications

    34 citations

  7. Palo Alto Veterans Institute for Research

    Palo Alto, United States

    1 h-index

    1 publications

    19 citations

  8. Johns Hopkins University

    Baltimore, United States

    1 h-index

    1 publications

    17 citations

1–8 of 35

Venues

  1. JAPCA

    2 publications · 30 citations

    2

    h-index

  2. The British Accounting Review

    BAR · 1 publications · 10 citations

    1

    h-index

  3. RePEc: Research Papers in Economics

    Repository · 1 publications · 33 citations

    1

    h-index

  4. Medical Care

    1 publications · 19 citations

    1

    h-index

  5. Accounting Organizations and Society

    1 publications · 142 citations

    1

    h-index

1–5