Concepedia

Replacement Costing

Replacement Costing is an inventory costing method that assigns value to inventory items based on the current cost of replacing them at the time of valuation rather than their historical acquisition cost.

14

Publications

617

Citations

25

Authors

11

Institutions

Publications per year

2017–2026

2

Variants

Replacement Cost Accounting

Parents

Publications

14

There Are Significant Business Costs to Replacing Employees

Heather Boushey, Sarah Jane, Glynn November · 2012 · 168 citations

, , +14

The incremental information content of replacement cost earnings

William H. Beaver, Paul A. Griffin, Wayne R. Landsman · Journal of Accounting and Economics · 1982 · 145 citations

, , +10

Human resources accounting: Measuring positional replacement costs

Eric Flamholtz · Human Resource Management · 1973 · 67 citations

, , +13

Replacement and inventory control for a multi-customer product service system with decreasing replacement costs

Xinbao Liu, Tianji Yang, Jun Pei et al. · European Journal of Operational Research · 2018 · 44 citations

, , +16

Accounting for Changing Prices: The Value Relevance of Historical Cost, Price Level, and Replacement Cost Accounting in Mexico

Elizabeth A. Gordon · Journal of Accounting Research · 2001 · 42 citations

, , +12

1–5 of 14

Authors

25

  1. EP
    Edward Pohl

    University of Arkansas at Fayetteville, United States

    1 publications · 44 citations

    1

    h-index

  2. JP
    Jun Pei

    Hefei University of Technology, China

    1 publications · 44 citations

    1

    h-index

  3. HL
    Haitao Liao

    University of Arkansas at Fayetteville, United States

    1 publications · 44 citations

    1

    h-index

  4. SJ
    Sarah Jane

    1 publications · 168 citations

    1

    h-index

  5. LR
    L. Rolfseng

    SINTEF, Norway

    1 publications · 33 citations

    1

    h-index

1–5 of 25

Institutions

11

  1. McKinsey & Company (United States)

    New York, United States

    1 h-index

    1 publications

    67 citations

  2. University of Benin

    Benin City, Nigeria

    1 h-index

    1 publications

    15 citations

  3. Rutgers Sexual and Reproductive Health and Rights

    Utrecht, Netherlands

    1 h-index

    1 publications

    42 citations

  4. University of California, Davis

    Davis, United States

    1 h-index

    3 publications

    435 citations

  5. Amherst College

    Amherst Center, United States

    1 h-index

    1 publications

    13 citations

  6. Landmark University

    Omu-Aran, Nigeria

    1 h-index

    1 publications

    15 citations

  7. Stanford University

    Stanford, United States

    1 h-index

    3 publications

    435 citations

  8. Rutgers, The State University of New Jersey

    New Brunswick, United States

    1 h-index

    1 publications

    42 citations

1–8 of 11

Venues

  1. Maritime Policy & Management

    1 publications · 18 citations

    1

    h-index

  2. Metroeconomica

    1 publications · 13 citations

    1

    h-index

  3. Journal of Management Analytics

    1 publications · 15 citations

    1

    h-index

  4. Abacus

    1 publications · 13 citations

    1

    h-index

  5. European Journal of Operational Research

    1 publications · 44 citations

    1

    h-index

1–5