{"id":"https://openalex.org/W2096179683","doi":"https://doi.org/10.1016/s0377-2217(03)00220-0","title":"Improving activity-based costing heuristics by higher-level cost drivers","display_name":"Improving activity-based costing heuristics by higher-level cost drivers","publication_year":2003,"publication_date":"2003-08-08","ids":{"openalex":"https://openalex.org/W2096179683","doi":"https://doi.org/10.1016/s0377-2217(03)00220-0","mag":"2096179683"},"language":"en","primary_location":{"id":"doi:10.1016/s0377-2217(03)00220-0","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0377-2217(03)00220-0","pdf_url":null,"source":{"id":"https://openalex.org/S103321696","display_name":"European Journal of Operational Research","issn_l":"0377-2217","issn":["0377-2217","1872-6860"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Operational Research","raw_type":"journal-article"},"type":"article","indexed_in":["crossref"],"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/A5066235133","display_name":"Carsten Homburg","orcid":null},"institutions":[{"id":"https://openalex.org/I180923762","display_name":"University of Cologne","ror":"https://ror.org/00rcxh774","country_code":"DE","type":"education","lineage":["https://openalex.org/I180923762"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Carsten Homburg","raw_affiliation_strings":["Department of Management Accounting, University of Cologne, Albertus-Magnus-Platz, 50923 Cologne, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management Accounting, University of Cologne, Albertus-Magnus-Platz, 50923 Cologne, Germany","institution_ids":["https://openalex.org/I180923762"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5066235133"],"corresponding_institution_ids":["https://openalex.org/I180923762"],"apc_list":{"value":3290,"currency":"USD","value_usd":3290},"apc_paid":null,"fwci":1.8513,"has_fulltext":false,"cited_by_count":30,"citation_normalized_percentile":{"value":0.86357868,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":"157","issue":"2","first_page":"332","last_page":"343"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9598000049591064,"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":0.9598000049591064,"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/T13886","display_name":"Operations Management Techniques","score":0.9581000208854675,"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"}},{"id":"https://openalex.org/T10551","display_name":"Scheduling and Optimization Algorithms","score":0.9560999870300293,"subfield":{"id":"https://openalex.org/subfields/2209","display_name":"Industrial and Manufacturing Engineering"},"field":{"id":"https://openalex.org/fields/22","display_name":"Engineering"},"domain":{"id":"https://openalex.org/domains/3","display_name":"Physical Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/heuristics","display_name":"Heuristics","score":0.8696819543838501},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"Activity-based costing","score":0.7904626131057739},{"id":"https://openalex.org/keywords/computer-science","display_name":"Computer science","score":0.6487973928451538},{"id":"https://openalex.org/keywords/overhead","display_name":"Overhead (engineering)","score":0.5968102216720581},{"id":"https://openalex.org/keywords/heuristic","display_name":"Heuristic","score":0.5815579295158386},{"id":"https://openalex.org/keywords/cost-driver","display_name":"Cost driver","score":0.5225450396537781},{"id":"https://openalex.org/keywords/set","display_name":"Set (abstract data type)","score":0.5163111090660095},{"id":"https://openalex.org/keywords/total-cost","display_name":"Total cost","score":0.5156315565109253},{"id":"https://openalex.org/keywords/portfolio","display_name":"Portfolio","score":0.5146032571792603},{"id":"https://openalex.org/keywords/process-costing","display_name":"Process costing","score":0.5138778686523438},{"id":"https://openalex.org/keywords/total-absorption-costing","display_name":"Total absorption costing","score":0.47702476382255554},{"id":"https://openalex.org/keywords/operations-research","display_name":"Operations research","score":0.4521302878856659},{"id":"https://openalex.org/keywords/mathematical-optimization","display_name":"Mathematical optimization","score":0.3945307731628418},{"id":"https://openalex.org/keywords/business","display_name":"Business","score":0.12750285863876343},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.11618489027023315},{"id":"https://openalex.org/keywords/artificial-intelligence","display_name":"Artificial intelligence","score":0.09744200110435486}],"concepts":[{"id":"https://openalex.org/C127705205","wikidata":"https://www.wikidata.org/wiki/Q5748245","display_name":"Heuristics","level":2,"score":0.8696819543838501},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.7904626131057739},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.6487973928451538},{"id":"https://openalex.org/C2779960059","wikidata":"https://www.wikidata.org/wiki/Q7113681","display_name":"Overhead (engineering)","level":2,"score":0.5968102216720581},{"id":"https://openalex.org/C173801870","wikidata":"https://www.wikidata.org/wiki/Q201413","display_name":"Heuristic","level":2,"score":0.5815579295158386},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.5225450396537781},{"id":"https://openalex.org/C177264268","wikidata":"https://www.wikidata.org/wiki/Q1514741","display_name":"Set (abstract data type)","level":2,"score":0.5163111090660095},{"id":"https://openalex.org/C182299520","wikidata":"https://www.wikidata.org/wiki/Q1289588","display_name":"Total cost","level":2,"score":0.5156315565109253},{"id":"https://openalex.org/C2780821815","wikidata":"https://www.wikidata.org/wiki/Q5340806","display_name":"Portfolio","level":2,"score":0.5146032571792603},{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.5138778686523438},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.47702476382255554},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.4521302878856659},{"id":"https://openalex.org/C126255220","wikidata":"https://www.wikidata.org/wiki/Q141495","display_name":"Mathematical optimization","level":1,"score":0.3945307731628418},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.12750285863876343},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.11618489027023315},{"id":"https://openalex.org/C154945302","wikidata":"https://www.wikidata.org/wiki/Q11660","display_name":"Artificial intelligence","level":1,"score":0.09744200110435486},{"id":"https://openalex.org/C199360897","wikidata":"https://www.wikidata.org/wiki/Q9143","display_name":"Programming language","level":1,"score":0.0},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.0},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/s0377-2217(03)00220-0","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s0377-2217(03)00220-0","pdf_url":null,"source":{"id":"https://openalex.org/S103321696","display_name":"European Journal of Operational Research","issn_l":"0377-2217","issn":["0377-2217","1872-6860"],"is_oa":false,"is_in_doaj":false,"is_core":true,"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"European Journal of Operational Research","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:eee:ejores:v:157:y:2004:i:2:p:332-343","is_oa":false,"landing_page_url":"http://www.sciencedirect.com/science/article/pii/S0377-2217(03)00220-0","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.46000000834465027,"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":16,"referenced_works":["https://openalex.org/W59168935","https://openalex.org/W122217834","https://openalex.org/W187254337","https://openalex.org/W1518510345","https://openalex.org/W2000692089","https://openalex.org/W2024368633","https://openalex.org/W2044534850","https://openalex.org/W2048198908","https://openalex.org/W2053189556","https://openalex.org/W2266913853","https://openalex.org/W3122527599","https://openalex.org/W6604947194","https://openalex.org/W6607638808","https://openalex.org/W6609617863","https://openalex.org/W6631136786","https://openalex.org/W6693565049"],"related_works":["https://openalex.org/W2945237594","https://openalex.org/W2913665868","https://openalex.org/W4387719713","https://openalex.org/W2092801941","https://openalex.org/W2024409421","https://openalex.org/W4387719983","https://openalex.org/W2125184324","https://openalex.org/W2593861363","https://openalex.org/W1517806635","https://openalex.org/W2492041218"],"abstract_inverted_index":null,"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":2},{"year":2013,"cited_by_count":3},{"year":2012,"cited_by_count":2}],"updated_date":"2025-11-06T03:46:38.306776","created_date":"2025-10-10T00:00:00"}
