Variable Cost Identification

Variable Cost Identification is a methodological contribution within cost component analysis that systematically distinguishes and quantifies operational expenditures varying directly with production volume or service delivery intensity.

32

Publications

1.5K

Citations

66

Authors

48

Institutions

Publications per year

2017–2026

5

Authors

66

  1. ES
    Erich Schikuta

    University of Vienna, Austria

    2 publications · 36 citations

    2

    h-index

  2. WM
    Werner Mach

    University of Vienna, Austria

    2 publications · 36 citations

    2

    h-index

  3. AB
    Antoine Berthou

    Banque de France, France

    1 publications · 17 citations

    1

    h-index

  4. EB
    Eleni Boutzouka

    KAT General Hospital of Attica, Greece

    1 publications · 51 citations

    1

    h-index

  5. MF
    Massimo Filippini

    Università della Svizzera italiana, Switzerland

    1 publications · 164 citations

    1

    h-index

1–5 of 66

Venues

  1. American Journal of Agricultural Economics

    2 publications · 168 citations

    2

    h-index

  2. Economics Letters

    1 publications · 120 citations

    1

    h-index

  3. Production and Operations Management

    POMS · 1 publications · 95 citations

    1

    h-index

  4. Journal of Business and Psychology

    1 publications · 10 citations

    1

    h-index

  5. 1

    h-index

1–5