The DOI matches its Crossref record; 3 of the 3 references it cites were found in a registry or an index.
An empirical analysis of manufacturing overhead cost drivers
Open accessAbstract
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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Cites
An analysis of variance test for normality (complete samples)
SHAPIRO, S. S., & WILK, M. B. (1965) · Biometrika · doi:10.1093/biomet/52.3-4.591 · Cited by 23,480
Regression Diagnostics: Identifying Influential Data and Sources of Collinearity
Belsley, D. A., Kuh, E., & Welsch, R. E. (1980) · Wiley Series in Probability and Statistics · doi:10.1002/0471725153 · Cited by 7,297
The Use of the Rank Transform in Regression
Iman, R. L., & Conover, W. J. (1979) · Technometrics · doi:10.1080/00401706.1979.10489820 · Cited by 514
Cited by
Malina, M. A., & Selto, F. H. (2001) · Journal of Management Accounting Research · doi:10.2308/jmar.2001.13.1.47 · Cited by 820
Metadata
- Authors
- Banker, R. D., Potter, G., & Schroeder, R. G.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 1995-02
- Volume
- 19
- Issue
- 1
- Pages
- 115-137
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W2058655698
- Cited by
- 166
- References
- 3
- FWCI
- 7.01
- Type
- journal article
- Language
- en
- Open access
- hybrid
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- CoChat. (2026). Citation check: An empirical analysis of manufacturing overhead cost drivers. https://app.cochat.ai/papers/10.1016/0165-4101(94)00372-c
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- Banker, R. D., Potter, G., & Schroeder, R. G. (1995). An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics. https://doi.org/10.1016/0165-4101(94)00372-c
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