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Are overhead costs strictly proportional to activity?

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References

1991The design of cost management systems : text, cases, and readings251 cited
1991Conditions under which activity-based cost systems provide relevant costs.237 cited

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2002The fragmented communication structure within the accounting academia: the case of activity-based costing research genres143 cited
2005Managers divided: Implementing ABC in a Portuguese telecommunications company142 cited
2006Managing Costs and Cost Structure throughout the Value Chain: Research on Strategic Cost Management130 cited
2016Additional Evidence on the Sticky Behavior of Costs110 cited
2016Does Ownership Structure Affect Labor Decisions?108 cited
2003

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Additional Evidence on the Sticky Behavior of Costs

104 cited

2007Understanding Cost Management: What Can We Learn from the Evidence on 'Sticky Costs'?100 cited

2021Cost stickiness: A systematic literature review of 27 years of research and a future research agenda95 cited

2001The Cost of Environmental Protection92 cited

2017Managerial Incentives, Options, and Cost-Structure Choices91 cited