Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Overhead
Related Main Page | Cost Allocation Main Page
Allen, C. B. 1957. Distribution of national, divisional overheads. N.A.C.A. Bulletin (June): 1237-1249.
Alter, A. D. 1949. The effect of setup time on unit costs - A case study. N.A.C.A. Bulletin (December): 463-468.
Anderson, S. W. 1995. Measuring the impact of product mix heterogeneity on manufacturing overhead cost. The Accounting Review (July): 363-387.
Anderton, F. N. and D. W. Boylan. 1960. Machine-hour rates in a folding box company. N.A.A. Bulletin (July): 19-30.
Arnold, H. C. 1954. Seven-segment applications of plant burden. N.A.C.A. Bulletin (July): 1416-1439.
Ashman, H. T. 1955. Distribution of overhead with electronic computers. N.A.C.A. Bulletin (February): 798-804.
Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics (February): 115-137.
Bartenstein, E. 1978. Different costs for different purposes. Management Accounting (August): 42-47. (Related to accounting for idle capacity).
Bartenstein, E. 1979. An annotated bibliography for historical research in cost accounting: With an emphasis on product costing under conditions of idle plant capacity. The Academy of Accounting Historians.
Barton, R. F. 1969. An experimental study of the impact of competitive pressures on overhead allocation bids. Journal of Accounting Research (Spring): 116-122.
Behrmann, R. D. 1961. Manufacturing expenses - A burden or not? N.A.A. Bulletin (May): 79-84.
Bell, G. L. 1926. Distribution of burden. N.A.C.A. Bulletin (August 1): 852-862.
Bendel, C. W. 1954. Material handling overhead affects unit cost. N.A.C.A. Bulletin (January): 643-652.
Bennett, G. E., R. G. H. Smails and H. T. Scovill. 1926. Some observations on the application of manufacturing expense of production. The Accounting Review (March): 1-8.
Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (July): 25-50.
Bentley, H. C. 1913. A problem in the distribution of expense burden. Journal of Accountancy (September): 175-209.
Bergquist, R. E. 1971. Direct labor vs. machine hour costing. Management Accounting (May): 25-28.
Bettinghaus, B., M. Debruine and P. R. Sopariwala. 2012. Idle capacity costs: It isn't just the expense. Management Accounting Quarterly (Winter): 1-7.
Boer, G. 1994. Five modern management accounting myths. Management Accounting (January): 22, 24-27. (Myths according to Boer: 1) Labor cost used to be high, 2) true and accurate costs result from better calculations, 3) product cost determines product price, 4) modern manufacturing has made conventional costing obsolete, and 5) overhead has increased dramatically in recent years).
Boer, G. and D. Jeter. 1993. What's new about modern manufacturing? Empirical evidence of manufacturing changes. Journal of Management Accounting Research (5): 61-83.
Bowne, N. J. 1924. Distributing the overhead. National Association of Cost Accountants Official Publications (October 15): 3-13.
Brierley, J. A., C. J. Cowton and C. Drury. 2006. Reasons for adopting different capacity levels in the denominator of overhead rates: A research note. Journal of Applied Management Accounting Research (Summer): 53-62.
Briggs, I. W. and Z. L. Augustine. 1926. The methods employed in Rochester industries of collection and distribution of manufacturing burden. N.A.C.A Bulletin (May 15): 662-673.
Bristol, A. V. 1924. Accumulating the overhead. National Association of Cost Accountants Official Publications (March 1): 3-11.
Brunton, N. M. 1988. Evaluation of overhead allocations. Management Accounting (July): 22-26.
Byrum, D. A. J. 1990. The right way to control period expense. Management Accounting (September): 55-59.
Campbell, J. A. 1951. Work up a sound burden rate - Then test it. N.A.C.A. Bulletin (August): 1437-1445.
Canning, J. B. 1929. The depreciation element in burden estimates. N.A.C.A. Bulletin (September 1).
Carmen-Stone, M. S. 1987. Unabsorbed overhead: What to do when contracts are cancelled. Management Accounting (April): 55-57. (Defense department formula).
Carreau, D. G. 1970. Calendar variance reporting. Management Accounting (January): 29-31. (The calendar variance is defined as "the difference between planned fixed overhead expenses and the planned absorption of these expenses").
Chan, C. T. W. and C. Pasquire. 2004. An analysis for the degree of accuracy in construction project indirect costs. The Journal of Cost Analysis & Management 6(1): 46-66.
Chaump, D. G. 1967. Reducing overhead through the task-activity cycle ratio matrix analysis. Management Accounting (February): 23-32.
Chen, K. H. and S. J. Lambert. 1985. Impurity of variable factory overhead variances. Journal of Accounting Education 3(1): 189-196.
Church, A. H. 1902. The proper distribution of establishment charges. Engineering Magazine (December).
Church, A. H. 1908. The Proper Distribution of Expense Burden. New York: The Engineering Magazine Company.
Church, A. H. 1930. Overhead Expense. McGraw-Hill. TAR review by P. B. Coffman, 1931.
Church, A. H. 1931. Overhead: The cost of production preparedness. Factory and Industrial Management (January): 38-41.
Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (Summary).
Clark, J. M. 1981. Studies in Economics of Overhead Costs. The University of Chicago Press. Reprint of Clark's 1923 publication. For reviews of this book, see Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. Paton, W. A. 1924. Studies in the Economics of overhead Costs. by J. Maurice Clark. Journal of The American Statistical Association (June): 257-259; and Jackson, J. H. 1925. The Economics of Overhead Costs. The American Economic Review (March): 82-84.
Clark, W. V. A. Jr. 1950. Eight keys to overhead. N.A.C.A. Bulletin (December): 363-372. (Clark defines eight meanings for the word overhead: Economist's overhead, managerial overhead, functional overhead, allocable overhead, preparation for manufacture overhead, staff overhead, markup on labor, and social costs overhead).
Cooper, C. R. 1954. Mainsprings of maintenance cost control. N.A.C.A. Bulletin (September): 74-81.
Cooper, R. and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons (September): 1-13. (Summary).
Cornick, M.. W. D. Cooper and S. B. Wilson. 1988. How do companies analyze their overhead? Management Accounting (June): 41-43.
Cozzolino, J. M. 1971. Maintenance cost controls. Management Accounting (February): 40-43.
Darnell, R. W. 1924. The use of budgets in reducing overhead. National Association of Cost Accountants Official Publications (October 1): 3-11 .
Davidson, S. 1963. Old wine into new bottles. The Accounting Review (April): 278-284. (Davidson reviews J. M. Clark's 1923 book, Studies in Economics of Overhead Costs. The University of Chicago Press).
Debruine, M. and P. R. Sopariwala. 1994. The use of practical capacity for better management decisions. Journal of Cost Management (Spring): 25-31.
Deland, C. A. 1949. Spreading overhead to cost centers on the basis of standard earned hour rates. N.A.C.A. Bulletin (February 1): 653-660.
Devine, C. T. 1945. Institutional overhead on government projects. The Accounting Review (April): 210-215.
Dogramaci, A. 1977. Research on the size of administrative overhead and productivity: Some methodological considerations. Administrative Science Quarterly 22(1): 22-26.
Dolinsky, L. R. and T. E. Vollman. 1991. Transaction-based overhead considerations for product design. Journal of Cost Management (Summer): 7-19.
Domenick, F. 1957. Machine hour overhead in a forging plant. N.A.A. Bulletin (August): 1557-1564.
Doyle, L. A. 1954. Overhead accounting comes full circle. N.A.C.A. Bulletin (August): 1575-1585. ("Cost accounting developed, in large part, because managers and owners found that material and labor costs alone, about which they had independent awareness, were inadequate guides to pricing and control. However, if the growing importance of overhead costs was what created modern cost accounting (and cost accountants), is it now behaving as a Frankenstein monster? The evidence is persuasive. Having been created by overhead costs, the cost accountants are now turning on their creator and are destroying it. And how are they doing it? by direct costing of all things!" L. A. Doyle. 1954).
Durden, C. H. and Y. T. Mak. 1999. Reporting of overhead variances: A cost management perspective. Journal of Accounting Education 17(2-3): 321-331.
Elsen, C. P. 1957. Overhead allocation in meat packing. N.A.A. Bulletin (July): 1369-1379.
Ewer, S. R., C. Keller and S. K. Olson. 2010. No equivocating: Expense those idle capacity costs. Strategic Finance (June): 54-59.
Ferrara, W. L. 1960. Idle capacity as a loss - Fact or fiction. The Accounting Review (July): 490-496.
Ferrara, W. L. 1961. Overhead costs and income measurement. The Accounting Review (January): 63-70.
Ferrara, W. L. 1961. The importance of idle capacity costs - A rejoinder. The Accounting Review (July): 422-424.
Filipski, R. M. 1987. Understanding the new overhead capitalization rules. Management Accounting (February): 47-49.
Foley, E. P. Jr. 1965. Reducing indirect costs - A case study. N.A.A. Bulletin (June): 19-24.
Foster, G. and M. Gupta. 1990. Manufacturing overhead cost driver analysis. Journal of Accounting and Economics (January): 309-337.
Frank, W. G. 1990. Back to the future: A retrospective view of J. Maurice Clark's Studies In The Economics of Overhead Costs. Journal of Management Accounting Research (2): 155-166. (Summary).
Franklin, W. H. 1951. Allocations of overhead costs - A short-cut. N.A.C.A. Bulletin (August): 1427-1436.
Gantt, H. L. 1994. The relation between production and costs. Journal of Cost Management (Spring): 4-11. (This is a presentation Gantt made in 1915). (Summary).
Gavett, J. W. 1951. Indirect labor measurement and standardization. N.A.C.A. Bulletin (November): 293-301.
Gilchrist, M., D. D. Pattison and R. J. Kudla. 1985. Controlling indirect costs with headcount forecast algorithms. Management Accounting (August): 46-51.
Greeley, H. D. 1917. Cost accounting and burden application. Journal of Accountancy (May): 399-400.
Greeley, H. D. 1917. Manufacturing costs and accounts. Journal of Accountancy (June): 475-477.
Greer, H. C. 1968. The chop suey caper. The Journal of Accountancy (April): 27-34. (Summary)
Grenough, D. S. and N. H. Shapiro. 1983. Understanding Overhead in Government Contracts. Washington: Touche Ross.
Grinnell, D. J. and J. R. Mills. 1985. Management strategies for allocating fixed overhead costs to production. Managerial Planning (March-April): 3640, 45.
Grover, A. E. 1930. Some important points in burden distribution. N.A.C.A. Bulletin (September 1): 1653-1669.
Halpern, J. 2018. Taxes: When equipment repairs are ordinary and necessary: New regulations provide some help in determining whether equipment repairs and improvements should be capitalized or expensed. Strategic Finance (January): 18, 20.
Harris, G. L. 1920. Calculation and application of departmental burden rates. National Association of Cost Accountants Official Publications (April): 3-14.
Harris, G. L. 1920. Overhead distribution, compilation and presentation. National Association of Cost Accountants Official Publications (May): 3-18.
Herr, R. W. and R. G. Le Tourneau. 1943. Establishing control of factory overhead. N.A.C.A. Bulletin (August 15): 1399-1415.
Howard, D. C. 1967. Overhead cost are controllable. Management Accounting (February): 33-35.
Hutchinson, P. 1954. You don't need to "snowball" burden in costs. N.A.C.A. Bulletin (December): 538-541.
Hwang, Y., J. Evans III and V. Hegde. 1993. Product cost bias and selection of an allocation base. Journal of Management Accounting Research (5): 213-242.
Jennings, R. M. 1966. Graphical analysis of overhead. The Accounting Review (January): 144-145.
Johnson, D. A., S. Kaplan and B. B. Hook. 1983. Looking for Mr. Overhead: An expanded role for management accountants. Management Accounting (November): 65-68.
Johnson, H. T. 1987. Organizational design versus strategic information procedures for managing corporate overhead cost: Weyerhaeuser Company. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 49-72.
Johnson, H. T. and D. A. Loewe. 1987. How Weyerhaeuser manages corporate overhead costs. Management Accounting (August): 20-26.
Jordan, R. B. 1969. Negotiating overhead expense with confidence. Management Accounting (December): 35-39. (Related to contracts for mass-produced components).
Joyce, J. E. 1968. The overhead mystique. Management Accounting (November): 43-46.
Kammlade, J. G., P. Mehra, and T. R. Ozan 1989. A process approach to overhead management. Journal of Cost Management (Fall): 5-10.
Kaplan, R. S. and G. L. Thompson. 1971. Overhead allocation via mathematical programming models. The Accounting Review (April): 352-364.
Kaplan, R. S. and U. P. Welam. 1974. Overhead allocation with imperfect markets and nonlinear technology. The Accounting Review (July): 477-484.
Kilduff, F. W. 1919. Power and service costs. Journal of Accountancy (June): 427-436.
Klotz, C. 2019. Functional expenses by nature and the overhead debate: Crafting an alternative approach to ASU 2016-14. The CPA Journal (April): 20-22. (FASB standard on financial reporting for not-for-profit entities).
Konopak, L. T. 1920. Factory costs. Journal of Accountancy (November): 329-337.
Koogler, P. R. and R. Stell. 1991. Cross subsidies in overhead application. Journal of Accounting Education 9(1): 149-159.
Kramer, P. 1947. Selling overhead to inventory. N.A.C.A. Bulletin (January 15): 587-603.
Kudert, F. O. 1941. Establishing relative burden rates on a machine-hour basis. N.A.C.A. Bulletin (December 1): 435-446.
Loidl, S. Jr. 1960. Conducting an overhead study. N.A.A. Bulletin (May): 25-33.
Lowe, R. A. 1950. Application of performance standards to maintenance workers and their extension to other indirect groups. N.A.C.A. Bulletin (June): 1237-1250.
Malcom, R. E. 1991. Overhead control implications of activity costing. Accounting Horizons (December): 69-78. (Malcom argues that traditional overhead variance analysis, i.e., spending and efficiency variances, are a waste of time and should be abandoned.)
March, J. H. 1952. Applying burden by production factors. N.A.C.A. Bulletin (April): 911-920.
Martin, J. R. 1987. Integrating the Major concepts and techniques of cost and management accounting: A recommendation, Issues in Accounting Education (Spring): 72-84.
Martin, J. R. 1992. How The Effects of Company Growth Can Reverse the LIFO/FIFO Decision: A Possible Explanation For Why Many Firms Continue To Use FIFO, Advances In Management Accounting, Volume I: 207-232. (See my Chapter 12 Appendix).
Martin, J. R. 2000. The advantages of teaching three production volume variances. Journal of Accounting Education (Winter): 35-50.
McLain, R. K. 1960. The pool method of setting overhead rates. N.A.A. Bulletin (January): 75-83.
McMullen, K. E. 1961. Effective overhead budgeting. N.A.A. Bulletin (September): 49-61.
McWilliams, G. F. 1960. Burden rate applications in project evaluations. N.A.A. Bulletin (August): 92-93.
Metcalf, R. W. and H. I. Wolk. 1971. Applied fixed overhead accounting: A proposal. Management Accounting (February): 25-27. (Comparison of two methods of three-variance analysis).
Myers, H. J. 1937. Standards for manufacturing expense. N.A.C.A. Bulletin (November 15): 318-329.
National Association of Accountants. 1987. SMA 4G: Accounting for indirect production costs. Management Accounting (June): 43-49.
Naylor, J. C. 1924. Normal vs. actual overhead. Manufacturers' News (April 26): 11-12.
Naylor, J. C. 1924. Overhead. Manufacturers' News (May 3): 26-28.
Neumann, W. F. 1954. Budgeted volume: Burden base for seasonal operation. N.A.C.A. Bulletin (January): 660-667.
Noreen, E. and N. Soderstrom. 1994. Are overhead costs strictly proportional to activity?: Evidence from hospital departments. Journal of Accounting and Economics (January): 255-278.
Noreen, E. W. and R. M. Bowen. 1989. Tax incentives and the decision to capitalize or expense manufacturing overhead. Accounting Horizons (March): 29-42.
Novin, A. M. 1992. Applying overhead: How to find the right bases and rates. Management Accounting (March): 40-43. (This author recommends the use of regression analysis to find overhead rates. But Cooper, Kaplan, and Brimson disagree. See the note on this in MAAW's Textbook Chaper 7).
Oser, J. 1963. The Evolution of Economic Thought. Chapters 21: Welfare Economics and Social Control. Harcourt, Brace & World, Inc. See John Maurice Clark. (Summary).
Palmer, F. L. 1952. Charging maintenance department costs. N.A.C.A. Bulletin (January): 633-638.
Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.
Parkinson, C. N. 1969. Our overheads are overhigh. Management Accounting (November): 9-11.
Patrick, A. W. 1961. Burden rates - Machine hours versus direct labor hours. The Accounting Review (October): 645-647.
Patterson, T. H. 1935. Practical standards for manufacturing expense. N.A.C.A. Bulletin (February 1): 657-674.
Pollard, W. B. 1986. Teaching standard costs: A look at textbook differences in overhead variance analysis. Journal of Accounting Education 4(1): 211-220.
Powell, R. A. 1952. Many techniques combine for good cost control. N.A.C.A. Bulletin (November): 385-401. (Overhead application in a brass and copper mill).
Raeder, J. R. 1952. Multiple-base burden allocation in a paint company. N.A.C.A. Bulletin (September): 58-65.
Randleman, C. D. 1956. Achieving benefits of practical and average capacity in burden accounting. N.A.C.A. Bulletin (November): 376-383.
Rayner, R. E. 1954. Maintenance costs in a large organization. N.A.C.A. Bulletin (November): 395-400.
Redd, R. O. 1981. The controller and energy management. Management Accounting (March): 48-51, 56.
Reed, N. R. 1948. Applying point rating to the setting of machine hour rates. N.A.C.A. Bulletin (March 1): 819-823.
Reimer, S. C. 1987. On the interpretation of the estimated intercept in a regression of overhead cost on volume. Journal of Accounting Education 5(1): 149-153.
Rhodes, J. E. 1962. A three-step approach to reduce overhead. N.A.A. Bulletin (April): 91-92.
Ridell, R. M. 1963. The pitfall of fragmented overhead rates. N.A.A. Bulletin (January): 25.
Roache, G. R. 1956. Applying time standards to maintenance costs. N.A.C.A. Bulletin (September): 48-55.
Robnett, R. H. 1946. Some aspects of overhead distribution. N.A.C.A. Bulletin (October 1): 195-206.
Rodican, F. F. 1950. Controlling factory burden with standard costs. N.A.C.A. Bulletin (August): 1493-1500.
Rogerson, W. P. 1992. Overhead allocation and incentives for cost minimization in defense procurement. The Accounting Review (October): 671-690. (Part of a forum on accounting for defense contracts).
Rorem, C. R. 1943. Overhead costs in public welfare. The Accounting Review (April): 152-155.
Rossing, C. P. and C. Rohde. 2010. Overhead cost allocation changes in a transfer pricing tax compliant multinational enterprise. Management Accounting Research (September): 199-216.
Sanders, T. H. 1926. Overhead in economics and accounting. N.A.C.A. Bulletin (April 15): 583-591.
Sapega, A. S. 1951. More useful accounting for indirect costs. N.A.C.A. Bulletin (September): 13-25.
Schlatter, C. F. 1935. Distributing and controlling overhead. N.A.C.A. Bulletin (November 1): 235-246.
Schmidt, J. 1961. Capsule or machine hour costing. N.A.A. Bulletin (November): 49-57.
Schmieg, H. J. 1959. Control of overhead with a variable budget in research operation. N.A.A. Bulletin (August): 45-56.
Schwarzbach, H. R. 1985. The impact of automation on accounting for indirect costs. Management Accounting (December): 45-50.
Scovell, C. H. 1914. Cost accounting practice, with special reference to machine hour rates. Journal of Accountancy (January): 13-27.
Scovell, C. H. 1916. Cost accounting and burden application. New York: D. Appleton & Co., 180-183.
Scovell, C. H. 1927. Cost accounting practice with special reference to machine hour rate. N.A.C.A. Bulletin (June 1): 884-906.
Seidman, F. E. 1918. Overhead distribution for cost-plus contracts. Journal of Accountancy (March): 161-175.
Sharp, H. E. 1973. Control and management of indirect expenses. Management Accounting (February): 21-25.
Sisco, A. F. Jr. 1973. Overhead variance analysis and corrective action. Management Accounting (October): 45-47, 51.
Sopariwala, P. R. 1998. Using practical capacity for determining fixed overhead rates. Journal of Cost Management (September/October): 34-39.
Specthrie, S. W. 1942. The distribution of overhead costs in companies handling both normal and war contracts. N.A.C.A. Bulletin (December 15): 425-432.
Spencer, L. G. 1958. Burden to product allocation - A review. N.A.A. Bulletin (October): 94-95.
Steimer, T. E. 1990. Activity-based accounting for total quality. Management Accounting (October): 39-42. (Assigning home office or corporate overhead to business units).
Stock, A. F. and J. M. Coffey. 1925. Overhead during low-volume production. National Association of Cost Accountants Official Publications (February 16): 3-12.
Su, S. Y. S. 2007. Optimal smoothing of profit via overhead allocation. Abacus 43(2): 136-155.
Trueger, P. M. 1973. Contract termination and unabsorbed overhead. Management Accounting (February): 38-40.
Van Tatenhove, J. M. 1969. Managing indirect costs in the aerospace industry. Management Accounting (September): 36-42, 48.
Van Zandt, C. 1922. Normal burden rates. National Association of Cost Accountants Official Publications (July 1): 3-12.
Vatter, W. J. 1945. Limitations of overhead allocation. The Accounting Review (April): 163-176.
Vollmers, G. L. 1996. Academic cost accounting from 1920-1950: Alive and well. Journal of Management Accounting Research (8): 181-199. (Summary).
Wagenhofer, A. 1996. The value of distorting overhead cost allocations in an agency setting. Management Accounting Research (December): 367-385.
Wahab, S., K. Teitel and C. Smith. 2018. Overhead cost allocation and earnings manipulation between quarters. Management Accounting Quarterly (Spring): 1-10.
Wald, A., F. Marflett, C. Schneider, A. Görner and R. Gleich. 2013. The hidden potential of overhead cost reduction: A study in European countries. Cost Management (May/June): 28-30, 32-38.
Waygren, E. 1954. Practical engineering of burden distribution. N.A.C.A. Bulletin (January): 652-659.
Wickenden, W. C. 1953. Subjecting maintenance cost to budgetary control. N.A.C.A. Bulletin (September): 72-78.
Williams, C. B. 1921. Treatment of costs during periods of varying volumes of production. Journal of Accountancy (November): 333.
Williams, C. B. 1921. Treatment of overhead when production is below normal. Journal of Accountancy (May): 336-342.
Wright, A. 1965. Control of fixed costs. N.A.A. Bulletin (March): 34-40.
Wright, M. A. and J. W. Jonez. 1987. Material burdening: Management accounting can support competitive strategy. Management Accounting (August): 27-31.
Zajac, E. C. 1955. A case in control of maintenance labor costs. N.A.C.A. Bulletin (July): 1468-1475.
Zraick, L. E. 1951. Burden problem in government contract costs. N.A.C.A. Bulletin (June): 1207-1215.