Concepedia

Variable Costing

Variable Costing is a managerial accounting costing method that includes only variable manufacturing costs—direct materials, direct labor, and variable manufacturing overhead—in product costs, while treating fixed manufacturing overhead as a period expense.

68

Publications

2.5K

Citations

156

Authors

90

Institutions

Publications per year

2017–2026

8

Variants

Direct Costing

Parents

Children

Publications

68

Component Sharing in the Management of Product Variety: A Study of Automotive Braking Systems

Marshall L. Fisher, Kamalini Ramdas, Karl T. Ulrich · Management Science · 1999 · 385 citations

, , +13

Product costing in UK manufacturing organizations

Colin Drury, Mike Tayles · European Accounting Review · 1994 · 146 citations

, , +15

The influence of time-to-market and target costing in the new product development success

Paulo Afonso, Manuel L. Nunes, António Paisana et al. · International Journal of Production Economics · 2008 · 143 citations

, , +13

The deployment of costing techniques and practices: a UK study

James L. Bright, Ross E. Davies, C.A. Downes et al. · Management Accounting Research · 1992 · 124 citations

, , +10

Cost‐Estimating Principles

Robert I. Carr · Journal of Construction Engineering and Management · 1989 · 85 citations

, , +10

1–5 of 68

Authors

156

  1. KT
    Karl T. Ulrich

    University of Pennsylvania, United States

    2 publications · 407 citations

    2

    h-index

  2. CR
    Carl R. Dillon

    University of Kentucky, United States

    2 publications · 51 citations

    2

    h-index

  3. CR
    Carola Raab

    University of Nevada, Las Vegas, United States

    2 publications · 82 citations

    2

    h-index

  4. MK
    Michael Kinney

    Texas A&M University, United States

    2 publications · 80 citations

    2

    h-index

  5. KR
    Kamalini Ramdas

    London Business School, United Kingdom

    2 publications · 407 citations

    2

    h-index

1–5 of 156

Institutions

90

  1. University of Arkansas at Fayetteville

    Fayetteville, United States

    3 h-index

    3 publications

    96 citations

  2. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    3 publications

    792 citations

  3. University of Edinburgh

    Edinburgh, United Kingdom

    2 h-index

    3 publications

    116 citations

  4. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    2 publications

    52 citations

  5. Clemson University

    Clemson, United States

    2 h-index

    5 publications

    118 citations

  6. University of Nevada, Las Vegas

    Las Vegas, United States

    2 h-index

    4 publications

    164 citations

  7. University of California, Davis

    Davis, United States

    2 h-index

    2 publications

    34 citations

  8. Akdeniz University Hospital

    Antalya, Turkey

    1 h-index

    1 publications

    33 citations

1–8 of 90

Venues

  1. Journal of Accounting Research

    JAR · 5 publications · 146 citations

    5

    h-index

  2. 3

    h-index

  3. Management Science

    3 publications · 416 citations

    3

    h-index

  4. Agricultural Economics

    2 publications · 51 citations

    2

    h-index

  5. SSRN Electronic Journal

    Repository · 2 publications · 54 citations

    2

    h-index

1–5