{"id":"https://openalex.org/W2615934872","doi":null,"title":"Time-Driven Activity-Based Costing and Capacity CostManagement: The Case Of a Service Firm","display_name":"Time-Driven Activity-Based Costing and Capacity CostManagement: The Case Of a Service Firm","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2615934872","mag":"2615934872"},"language":"en","primary_location":{"id":"mag:2615934872","doi":null,"is_oa":false,"landing_page_url":"https://arpi.unipi.it/handle/11568/144141","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5013512361","display_name":"Riccardo Giannetti","orcid":"https://orcid.org/0000-0002-6044-9358","observed_orcids":["https://orcid.org/0000-0002-6044-9358"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Riccardo Giannetti","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6044-9358","affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5007166623","display_name":"C Venneri","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"C Venneri","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5062835120","display_name":"Paola Miolo Vitali","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Paola Miolo Vitali","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.297,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.87158378,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":"6","last_page":"16"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0020000000949949026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13886","display_name":"Operations Management Techniques","score":0.0012000000569969416,"subfield":{"id":"https://openalex.org/subfields/1803","display_name":"Management Science and Operations Research"},"field":{"id":"https://openalex.org/fields/18","display_name":"Decision Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/time-driven-activity-based-costing","display_name":"time-driven activity-based costing","score":0.9929999709129333},{"id":"https://openalex.org/keywords/service-companies","display_name":"service companies","score":0.8579999804496765},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.46799999475479126},{"id":"https://openalex.org/keywords/capacity-planning","display_name":"capacity planning","score":0.5260000228881836}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6146461367607117},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6001089215278625},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.5151892900466919},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.47357138991355896},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3385638892650604},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.33213692903518677},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.20712903141975403},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18657106161117554}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2615934872","doi":null,"is_oa":false,"landing_page_url":"https://arpi.unipi.it/handle/11568/144141","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2941730641","https://openalex.org/W7034361472","https://openalex.org/W1590835835","https://openalex.org/W3047043626","https://openalex.org/W1594225837","https://openalex.org/W2520338023","https://openalex.org/W2626135244","https://openalex.org/W3214788553","https://openalex.org/W2788640164","https://openalex.org/W2570995502"],"abstract_inverted_index":null,"counts_by_year":[{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":3},{"year":2013,"cited_by_count":2}],"updated_date":"2025-11-06T04:12:42.849631","created_date":"2017-05-26T00:00:00"}
