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Are overhead costs strictly proportional to activity? · Study

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ArticleAre overhead costs strictly proportional to activity?

Eric W. Noreen1994

Article1994

Are overhead costs strictly proportional to activity?

Eric W. Noreen · Naomi S. Soderstrom

228 citations·0/0 files stored·Journal of Accounting and Economics

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

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References

1991The design of cost management systems : text, cases, and readings 1991Conditions under which activity-based cost systems provide relevant costs.

Cited by

2007Extending Institutional Analysis through Theoretical Triangulation: Regulation and Activity-Based Costing in Portuguese Telecommunications 2017Cost Management Research 2001Assessing Empirical Research in Managerial Accounting: A Value-Based Managaement Perspective 1995An empirical analysis of manufacturing overhead cost drivers 2005Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals 2002Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry 2002The fragmented communication structure within the accounting academia: the case of activity-based costing research genres 2005Managers divided: Implementing ABC in a Portuguese telecommunications company

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Year1994

Typearticle

Published1994-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations228

Files0 public / 0

ShelfAccounting and Organizational Management

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doi10.1016/0165-4101(94)90012-4

openalex_workW59168935

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