Keyword

cost allocation

Description: The accounting process of assigning shared or indirect costs to products, services, departments, or other cost objects.

Primary topic: Accounting and Organizational Management (27%)

Wikidata ID: wiki/Q13479712

OpenAlex ID: keywords/cost-allocation

Cost Accounting: A Managerial Emphasis,

2010 · Charles T. Horngren, George Foster, et al. · Issues in Accounting Education · 2,496

Contracting theory and accounting

2001 · Richard A. Lambert · Journal of Accounting and Economics · 1,053

Monotonic solutions of cooperative games

1985 · H. P. Young · International Journal of Game Theory · 897

The Quantity Flexibility Contract and Supplier-Customer Incentives

1999 · Andy A. Tsay · Management Science · 877

Locally Optimal Designs for Estimating Parameters

1953 · Herman Chernoff · The Annals of Mathematical Statistics · 647

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Profit priorities from activity based costing

2002 · Robin Robin, Cooper Kaplan, et al. · 627

The Interpretation of Voting in the Allocation of Economic Resources

1943 · Howard R. Bowen · The Quarterly Journal of Economics · 601

Subsistence Emissions and Luxury Emissions

1993 · HENRY SHUE · Law & Policy · 595

Theory of the exergetic cost

1993 · M.A. Lozano, A. Valero · Energy · 570

The Shapley Value

1988 · Cambridge University Press eBooks · 527

A Simple Expression for the Shapley Value in a Special Case

1973 · S. C. Littlechild, G. Owen · Management Science · 481

Uncertainty Resolution and the Theory of Depreciation Measurement

1996 · Gerald A. Feltham, James A. Ohlson · Journal of Accounting Research · 459

Cost allocation in collaborative forest transportation

2010 · M. Frisk, M. Göthe-Lundgren, et al. · European Journal of Operational Research · 438

Tradeable carbon permit auctions

2002 · Peter Cramton, Suzi Kerr · Energy Policy · 421

Transmission congestion management in competitive electricity markets

1998 · H. Singh, S. Hao, et al. · IEEE Transactions on Power Systems · 416

On weighted Shapley values

1987 · E. Kalai, D. Samet · International Journal of Game Theory · 411

Pricing computer services: queueing effects

1985 · Haim Mendelson · Communications of the ACM · 352

How Cost Accounting Distorts Product Costs

1988 · Robin Cooper · Medical Entomology and Zoology · 351

Mass support for global climate agreements depends on institutional design

2013 · Michael M. Bechtel, Kenneth F. Scheve · Proceedings of the National Academy of Sciences · 350

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On cost allocation for a spanning tree: A game theoretic approach

1976 · C. G. Bird · Networks · 347

Chapter 53 The shapley value

2002 · Eyal Winter · Handbook of game theory and economic applications · 338

Metropolitan Reform: Propositions Derived From Two Traditions.

1972 · Элинор Остром · Social Science Quarterly · 334

Probabilistic cost estimates for climate change mitigation

2013 · Joeri Rogelj, David L. McCollum, et al. · Nature · 322

Cooperative game theory approach to allocating benefits of horizontal cooperation

2013 · S. Lozano, P. Moreno, et al. · European Journal of Operational Research · 306

A review on cost allocation methods in collaborative transportation

2015 · Mario Guajardo, Mikael Rönnqvist · International Transactions in Operational Research · 293

Works count: 20,390

Citation count: 86,210