An empirical analysis of manufacturing overhead cost drivers

Article Abstract:

An empirical analysis of manufacturing overhead cost drivers is presented. The contention that overhead costs are driven by transactions that arise from production complexity instead of production volume is examined via an analysis of data from 32 manufacturing plants representing the electronics, automobile parts and machinery industries. Engineering change orders, the number of purchasing and production planning personnel, shopfloor area per part and the number of quality control and improvement personnel are used to measure the transactions. Results show that manufacturing overhead costs and both manufacturing transactions and production volume are positively and closely related. However, measures of manufacturing transactions instead of volume are used to explain overhead cost variations.

Analysis, Finance, Accounting, Economic research, Manufacturing processes, Manufacturing, Overhead costs

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A field study of the impact of a performance-based incentive plan

Article Abstract:

A field test was conducted to study the multi-period incentive effects of a performance-based compensation plan on a retail establishment's sales. An analysis of panel data for 15 retail establishments over a 66-month period showed an increase in sales when the plan was implemented. Such an increase was found to persist and increase over time. Sales increases were observed to be significantly lower during the peak selling season when there is an increase in temporary employment.

Employee incentives, Employee performance appraisals, Performance appraisals

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The public accounting industry production function

Article Abstract:

Mergers and acquisitions in the public accounting industry are related to increasing returns of scale during 1995-1999.

United States, Production management, Accountants, Certified public accountants

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