Throughput Cost Analysis

Throughput Cost Analysis is a cost accounting method that distinguishes itself by focusing on the rate at which a system generates revenue through sales, treating only direct materials as truly variable costs while considering labor and overhead as fixed in the short term, within the broader category of production cost control techniques.

12

Publications

387

Citations

33

Authors

13

Institutions

Publications per year

2017–2026

3

Variants

Throughput Accounting

Authors

33

  1. GW
    Guy Weichenberg

    Massachusetts Institute of Technology, United States

    2 publications · 78 citations

    2

    h-index

  2. MM
    Muriel Médard

    Massachusetts Institute of Technology, United States

    2 publications · 78 citations

    2

    h-index

  3. LT
    Li Tang

    Sun Yat-sen University, China

    1 publications · 40 citations

    1

    h-index

  4. YK
    Yoram Koren

    University of Michigan, United States

    1 publications · 40 citations

    1

    h-index

  5. ES
    Emina Soljanin

    Nokia (United States), United States

    1 publications · 18 citations

    1

    h-index

1–5 of 33

Venues

  1. Journal of Optical Communications and Networking

    JOCN · 1 publications · 64 citations

    1

    h-index

  2. ACM SIGOPS Operating Systems Review

    1 publications · 23 citations

    1

    h-index

  3. 1

    h-index

  4. Global Communications Conference

    Conference · 1 publications · 14 citations

    1

    h-index

  5. IEEE Access

    1 publications · 14 citations

    1

    h-index

1–5