AN EMPIRICAL-ANALYSIS OF MANUFACTURING OVERHEAD COST DRIVERS
成果类型：
Article
署名作者：
BANKER, RD; POTTER, G; SCHROEDER, RG
署名单位：
Cornell University
刊物名称：
JOURNAL OF ACCOUNTING & ECONOMICS
ISSN/ISSBN：
0165-4101
DOI：
10.1016/0165-4101(94)00372-C
发表日期：
1995
关键词：
摘要：
Empirical validity of the claim that overhead costs are driven not by production volume but by transactions resulting from production complexity is examined using data from 32 manufacturing plants from the electronics, machinery, and automobile components industries. Transactions are measured using number of engineering change orders, number of purchasing and production planning personnel, shop-floor area per part, and number of quality control and improvement personnel. Results indicate a strong positive relation between manufacturing overhead costs and both manufacturing transactions and production volume. Most of the variation in overhead costs, however, is explained by measures of manufacturing transactions, not volume.
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