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Cost Driver Optimization in Activity-Based Costing.

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1983Measuring manufacturing performance: a new challenge for managerial accounting research911 cited

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2008Diversity in Resource Consumption Patterns and Robustness of Costing Systems to Errors44 cited
2011Evaluating Heuristics Used When Designing Product Costing Systems

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40 cited

2002Application of a hybrid genetic algorithm and neural network approach in activity-based costing39 cited

1993A Perspective on Cost Drivers.38 cited

2008Toward an Understanding of the Sophistication of Product Costing Systems37 cited