Management And Accounting Web

Capacity Accounting Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

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Adelberg, A. H. 1985. Model for determining productive capacity. Cost and Management (July-August): 41-47.

Aked, H. J. 1967. Control of fixed costs in relation to volume. Management Accounting (March): 12-20. (Related to capacity utilization and use of a method called S.P.U.R. by a chemical company).

Adler, F. P. 1960. Relationships between organization size and efficiency. Management Science (October): 80-84. (JSTOR link).

Allspaw, J. 2008. The Art of Capacity Planning: Scaling Web Resources. O'Reilly Media.

Anderson, E., F. Kelly and R. Steinberg. 2006. A contract and balancing mechanism for sharing capacity in a communication network. Management Science (January): 39-53. (JSTOR link).

Aranoff, G. 2011. Idle-capacity costs in ABC absorption and direct-costing income statements. Cost Management (March/April): 6-10.

Aranoff, G. 2011. John M. Clark's calculation of cost of idle capacity. Cost Management (May/June): 20-24.

Armony, M. and E. L. Plambeck. 2005. The impact of duplicate orders on demand estimation and capacity investment. Management Science (October): 1505-1518. (JSTOR link).

Arnoff, G. 2016. Cost of idle capacity as a product cost in a mathematical model. Cost Management (March/April): 10-15.

Artis, H. P. 1985. Maturation of capacity planning. Datamation (December 15): 53-55, 57.

Avery, H. G. 1940. The problem of idle equipment. The Accounting Review (December): 469-473. (JSTOR link).

Aydinliyim, T. and G. L. Vairaktarakis. 2013. A cooperative savings game approach to a time sensitive capacity allocation and scheduling problem. Decision Sciences 44(2): 357-376.

Bai, G., S. H. Hsu and R. Krishnan. 2014. Accounting performance and capacity investment decisions: Evidence from California hospitals. Decision Sciences 45(2): 309-339.

Balachandran, B. V. and G. Navis. 1999. Volume adjusted costing: A quick and implementable solution. Journal of Cost Management (March/April): 5-10.

Balachandran, B. V., R. Balakrishnan and K. Sivaramakrishnan. 1997. On the efficiency of cost-based decision rules for capacity planning. The Accounting Review (October): 599-619. (JSTOR link).

Balakrishnan, R. and G. B. Sprinkle. 2002. Integrating profit variance analysis and capacity costing to provide better managerial information. Issues in Accounting Education (May): 149-161.

Balakrishnan, R. and K. Sivaramakrishnan. 1996. Is assigning capacity costs to individual products necessary for capacity planning. Accounting Horizons (September): 1-11.

Balakishnan, R. and K. Sivaramakrishnan. 2002. A critical overview of the use of full-cost data for planning and pricing. Journal of Management Accounting Research (14): 3-31.

Balanchandran, K. R., S. Li and S. Radhakrishnan. 2007. A framework for unused capacity: Theory and empirical analysis. Journal of Applied Management Accounting Research (Winter): 21-38.

Banker, R. D. and J. S. Hughes. 1994. Product costing and pricing. The Accounting Review (July): 479-494. (JSTOR link).

Banker, R. D. and S. C. Hansen. 2002. The adequacy of full-cost-based pricing heuristics. Journal of Management Accounting Research (14): 33-58.

Banker, R. D., I. Hwang and B. K. Mishra. 2002. Product costing and pricing under long-term capacity commitment. Journal of Management Accounting Research (14): 79-97.

Barbatelli, E. 1977. Implementing ASR 190. Management Accounting (December): 27-30.

Baridon, F. E. 1948. A capacity budget procedure to set task for plant and sales force. N.A.C.A. Bulletin (August 1): 1483-1492.

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.

Baxendale, S. J. and B. P. Foster. 2013. Abnormal unused capacity: A crack in absorption costing's armor. Cost Management (September/October): 16-21.

Bayou, M. E. and A. Reinstein. 2007. Capacity utilization and the BEFCU model: A field study. Advances in Management Accounting (16): 181-203.

Bennett, W. F. 1951. Point-rating for reliable service life estimates. N.A.C.A. Bulletin (June): 1216-1223.

Bettinghaus, B., M. Debruine and P. R. Sopariwala. 2012. Idle capacity costs: It isn't just the expense. Management Accounting Quarterly (Winter): 1-7.

Bish, E. K., A. Muriel and S. Biller. 2005. Managing flexible capacity in a make-to-order environment. Management Science (February): 167-180. (JSTOR link).

Boyabath, O. and L. B. Toktay. 2011. Stochastic capacity investment and flexible vs. dedicated technology choice in imperfect capital markets. Management Science (December): 2163-2179.

Brausch, J. M. and T. C. Taylor. 1997. Who is accounting for the cost of capacity? Management Accounting (February): 44-46, 48-50. (Summary).

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.

Brinker, B. J. 1994. Theme issue on capacity costs. Journal of Cost Management (Spring): 3.

Buchheit, S. 2003. Reporting the cost of capacity. Accounting, Organizations and Society 28(6): 549-565.

Budde, J. and R. F. Göx. 1999. The impact of capacity costs on bidding strategies in procurement auctions. Review of Accounting Studies 4(1): 5-13.

Buttross, T. E., H. Buddenbohm and D. Swenson. 2000. Understanding capacity utilization at Rocketdyne. Management Accounting Quarterly (Winter): 42-48. (Rocketdyne uses a CAM-I model).

CAM-I Capacity Model Interest Group and T. Klammer editor. 1996. Capacity Measurement and Improvement: A Manager's Guide to Evaluating and Optimizing Capacity Productivity. McGraw-Hill Trade.

Carmona, S., M. Ezzamel and F. Gutierrez. 2002. The relationship between accounting and spatial practices in the factory. Accounting, Organizations and Society 27(3): 239-274.

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).

Churchill, N. 1958. Another look at accounting for idle capacity. N.A.A. Bulletin (January): 83-88.

Coate, C. J. and K. J. Frey. 1999. Integrating ABC, TOC, and financial reporting. Journal of Cost Management (July/August): 22-27. (Summary).

Cobb, B. R. 2009. Influence diagrams for capacity planning and pricing under uncertainty. Journal of Management Accounting Research (21): 75-97.

Cooper, R. and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons (September): 1-13. (Summary).

Day, C. F. 1959. "Shadow prices" for evaluating uses of available alternative capacity. N.A.A. Bulletin (May): 67-76. (Illustration of a relatively simple linear programming problem).

DeBruine, M. and P. R. Sopariwala. 1994. The use of practical capacity for better management decisions. Journal of Cost Management (Spring): 25-31. (Summary).

DeBruine, M. and P. R. Sopariwala. 2011. Capacity costs with time-based and use-based asset value attrition. Accounting Horizons (June): 337-356.

DeCoster, D. T. 1966. Measurement of the idle-capacity variance. The Accounting Review (April): 297-302. (JSTOR link).

Deng, S. and C. A. Yano. 2006. Joint production and pricing decisions with setup costs and capacity constraints. Management Science (May): 741-756. (JSTOR link).

Dhavale, D. G. 2005. Cost considerations in optimal capacity acquisition: An option pricing approach. Journal of Management Accounting Research (17): 75-93.

Dickinson, V., P. Kimmel and T. Warfield. 2011. Bioscience Company: Accounting for idle plant assets. Issues In Accounting Education (February): 155-162.

Dilton-Hill, K. G. and E. Glad. 1994. Managing capacity. Journal of Cost Management (Spring): 32-39.

Downie, L. W. 1944. Normal capacity and its uses. N.A.C.A. Bulletin (September 1): 3-11. (Volume 26, issue 1).

Dutta, S. and S. Reichelstein. 2010. Decentralized capacity management and internal pricing. Review of Accounting Studies 15(3): 442-478.

Eldridge, C. D. 1951. The complex problem of idle machine time. N.A.C.A. Bulletin (December): 427-433.

Endsley, L. I. and B. R. Cesnik. 1984. Application of practical capacity concept: A method of reducing fixed costs in inventory. Journal of Accounting, Auditing, and Finance (Summer): 383-392.

Erlenkotter, D. and A. S. Manne. 1968. Capacity expansion for India's nitrogenous fertilizer industry. Management Science (June): B553-B572. (JSTOR link).

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. (JSTOR link).

Ferrara, W. L. 1961. The importance of idle capacity costs - A rejoinder. The Accounting Review (July): 422-424. (JSTOR link).

Fetter, R. B. 1961. A linear programming model for long range capacity planning. Management Science (July): 372-378. (JSTOR link).

Fiske, W. P. 1931. Accounting for unused facilities. N.A.C.A Bulletin (November 15): 355-370.

Foster, B. P. and S. J. Baxendale. 2013. Accounting for the cost of unused capacity in an economic downturn: Companies' responses to SFAS 151, The CPA Journal (May): 20-26.

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).

Fulkerson, D. R. 1959. Increasing the capacity of a network: The parametric budget problem. Management Science (July): 472-483. (JSTOR link).

Gallien, J. and L. M. Wein. 2005. A smart market for industrial procurement with capacity constraints. Management Science (January): 76-91. (JSTOR link).

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).

Geers, V. D. 1942. Proposed procedure for determining machine capacity; Shortage of machine tools. N.A.C.A. Bulletin (November 1): 249-259.

George, G. 2005. Slack resources and the performance of privately held firms. The Academy of Management Journal 48(4): 661-676. (JSTOR link).

Gerber, D. L. 1971. A small information system for workload analysis. Management Accounting (March): 13-16.

Giannetti, R., C. Venneri and P. M. Vitali. 2011. Time-driven activity-based costing and capacity cost management: The case of a service firm. Cost Management (July/August): 6-16.

Gox, R. F. 2002. Capacity planning and pricing under uncertainty. Journal of Management Accounting Research (14): 59-78.

Gox, R. F. 2010. Discussion of "Decentralized capacity management and internal pricing". Review of Accounting Studies 15(3): 479-502.

Greer, H. C. 1966. Anyone for widgets? The Journal of Accountancy (April): 41-49. (Summary).

Gunther, N. J. 2006. Guerrilla Capacity Planning. Springer.

Hemmer, T. 1996. Allocations of sunk capacity costs and joint costs in a linear principal-agent model. The Accounting Review (July): 419-432. (JSTOR link).

Hinomoto, H. 1965. Capacity expansion with facilities under technological improvement. Management Science (March): 581-592. (JSTOR link).

Horngren, C. T. 1967. A contribution margin approach to the analysis of capacity utilization. The Accounting Review (April): 254-264. (JSTOR link).

Horngren, C. T. 1969. Capacity utilization and the efficiency variance. The Accounting Review (January): 86-89. (JSTOR link).

Huefner, R. J. 2011. A guide to integrating revenue management and capacity analysis. Management Accounting Quarterly (Fall): 40-46.

Institute of Management Accountants. 1996. Measuring the Cost of Capacity. Institute of Management Accountants.

Institute of Management Accountants. 2000. Implementing Capacity Cost Management Systems. Institute of Management Accountants.

James, C. C. 1934. Measuring plant capacity. N.A.C.A Bulletin (December 1): 353-392.

Jansen, J. J. P., F. A. J. Van Den Bosch and H. W. Volberda. 2005. Managing potential and realized absorptive capacity: How do organizational antecedents matter? The Academy of Management Journal 48(6): 999-1015. (JSTOR link).

Jen, F. C. and C. C. Pegels and T. M. Dupuis. 1968. Optimal capacities of production facilities. Management Science (June): B573-B580. (JSTOR link). 1968. Errata: Optimal capacities of production facilities. Management Science (October): B117. (JSTOR link).

Jones, R. K. 1957. Why not capacity costing? N.A.A. Bulletin (November): 13-21.

Juras, P. and E. Peacock. 2006. Applying strategic cost analysis concepts to capacity decisions. Management Accounting Quarterly (Fall): 24-35.

Kaplan, R. S. and R. Cooper. 1998. Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston, MA: Harvard Business School Press.

Kasap, N., B. T. Sivrikaya and D. Delen. 2013. Optimal pricing strategies for capacity leasing based on time and volume usage in telecommunication networks. Decision Sciences 44(1): 161-191.

Katila, R. and S. Shane. 2005. When does lack of resources make new firms innovative? The Academy of Management Journal 48(5): 814-829. (JSTOR link).

Keller, I. W. 1967. Controlling contribution. Management Accounting (June): 21-32. (Related to handling capacity cost changes).

Kelso, R. L. 1965. Surplus equipment - An asset or a liability? N.A.A. Bulletin (April): 35-37.

Keys, D. E. and A. van der Merwe. 2001. The case for RCA: Excess and idle capacity. Journal of Cost Management (July/August): 21-32.

King, A. M. 1993. Green dollars and blue dollars: The paradox of cost reduction. Journal of Cost Management (Fall): 44-52. (Green dollar savings refers to a reduction in cash outflow, while blue dollar savings refers to a reduction in the use of a resource).

Klammer, T. P. 1996. Capacity Measurement and Improvement: A Manager's Guide to Evaluating and Optimizing Capacity Productivity. Irwin.

Klosterboer, L. 2011. ITIL Capacity Management. IBM Press.

LaRose, E. S. 1937. Frozen capital made productive by inventory control. N.A.C.A. Bulletin (February 1): 623-645.

Lawson, R. A. 2002. Managing the cost of capacity using process-based costing. Journal of Cost Management (November/December): 24-29.

Lee, R. T. Sr. 2016. Lies, Damn Lies and Cost Accounting: How Understanding Capacity Management Leads to Sounder Cost Information. Business Expert Press.

Leitch, R. A. 2001. Effect of stochasticity, capacity and lead time cost drivers on WIP and throughput in a pull production environment. Management Accounting Research (June): 167-196.

Liao, M. 1976. Equal cost analysis. Management Accounting (April): 51-53.

Low, J. T., S. Rafai and A. Taylor. 2010. Making money from available capacity: A proposed model for fostering innovation. Management Accounting Quarterly (Summer): 10-28.

Maguire, W. and D. Heath. 1997. Capacity management for continuous improvement. Journal of Cost Management (January/February): 26-31.

Maiga, A. S. and S. P. Agrawal. 2003. Impact of the extent of management initiatives on manufacturing plant profitability, An exploratory investigation. Journal of Applied Management Accounting Research (Summer): 9-26. (The initiatives include: just in time systems, total quality control, use of the state-of-the-art technology, capacity utilization, and developmental activities).

Mak, Y. and M. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.

Mak, Y. and M. Roush. 1996. Managing activity costs with flexible budgeting and variance analysis. Accounting Horizons (September): 141-146.

Manes, R. P. 1969. The expense of expected idle capacity. Management Accounting (March): 37-41.

Mardak, D. 2002. The world of barter. Strategic Finance (July): 44-47. (Bartering unused capacity and inventory through barter exchanges).

Martin, J. R. Not dated. Goldratt's dice game or match bowl experiment. Management And Accounting Web.

Martin, J. R. 2000. The advantages of teaching three production volume variances. Journal of Accounting Education (Winter): 35-50.

McLaney, J. P. 1973. Actionable-asset reporting. Management Accounting (May): 37-39.

McNair, C. J. 1994. The hidden costs of capacity. Journal of Cost Management (Spring): 12-24. (Summary).

McNair, C. J. and R. Vangermeersch. 1998. Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels. CRC Press.

McNair, C. J., L. Polutnik, H. H. Johnston, J. Augustyn and C. R. Thomas. 2003. Shifting perspectives: Accounting, visibility, and management action. Advances in Management Accounting (11): 1-38. (Related to capacity measurement, utilization and cost).

McNair-Connolly, C. J. 2016. Blind faith: The hidden costs of capacity overutilization. Cost Management (March/April): 40-47.

Menasce, D. A. and V. A. F. Almeida. 2001. Capacity Planning for Web Services: Metrics, Models, and Methods. Prentice Hall.

Menasce, D. A., L. W. Dowdy and V. A. F. Almeida. 2004. Performance by Design: Computer Capacity Planning By Example. Prentice Hall.

Mohan, S., F. M. Alam, J. W. Fowler, M. Gopalakrishnan and A. Printezis. 2014. Capacity planning and allocation for web-based applications. Decision Sciences 45(3): 535-567.

National Association of Accountants. 1963. Digest of NAA Research Report No. 39: Accounting for costs of capacity. N.A.A. Bulletin (May): 8-10.

Nezlobin, A., S. Reichelstein and Y. Wang. 2015. Managerial performance evaluation for capacity investments. Review of Accounting Studies 20(1): 283-318.

Ostrenga, M. R. 1988. A methodology for identifying your excess capacity costs. Journal of Cost Management (Summer): 39-44.

Özer, Ö. and W. Wei. 2006. Strategic commitments for an optimal capacity decision under asymmetric forecast information. Management Science (August): 1238-1257. (JSTOR link).

Paton, W. A. 1920. Depreciation, appreciation and productive capacity. Journal of Accountancy (July): 1-11.

Pauly, J. 1933. Utilization. N.A.C.A Bulletin (October 15): 209-220.

Petri, E. and R. Minch. 1972. Capacity variance: Responsibility and control. Management Accounting (April): 38-41.

Pil, F. K. and M. Holweg. 2003. Exploring scale: The advantages of thinking small. MIT Sloan Management Review (Winter): 33-39.

Plambeck, E. L. and T. A. Taylor. 2005. Sell the plant? The impact of contract manufacturing on innovation, capacity, and profitability. Management Science (January): 133-150. (JSTOR link).

Purdy, C. R. 1965. Industry patterns of capacity or volume choice: Their existence and rationale. Journal of Accounting Research (Autumn): 228-241. (JSTOR link).

Qin, F., U. S. Rao, H. Gurnani and R. Bollapragada. 2014. Role of random capacity risk and the retailer in decentralized supply chains with competing suppliers. Decision Sciences 45(2): 255-279.

Randleman, C. D. 1956. Achieving benefits of practical and average capacity in burden accounting. N.A.C.A. Bulletin (November): 376-383.

Riley, K. 1973. Productive hours analysis for a small shop. Management Accounting (January): 17-18.

Ronen, J. 1970. Capacity and operating variances: An ex post approach. Journal of Accounting Research (Autumn): 232-252. (JSTOR link).

Shwayder, K. 1968. A note on a contribution margin approach to the analysis of capacity utilization. The Accounting Review (January): 101-104. (JSTOR link).

Snead, K., D. Stott and A. Garcia. 2010. The causes of misapplied capacity related manufacturing costs and corresponding reporting implications: A conceptual perspective. Journal of Accounting Education 28(2): 85-102.

Sopariwala, P. R. 1998. Using practical capacity for determining fixed overhead rates. Journal of Cost Management (September/October): 34-39.

Sopariwala, P. R. 1999. Measurement of theoretical capacity as a first step to determining practical capacity. Journal of Cost Management (July/August): 35-40.

Sopariwala, P.R. 2000. Capacity measurement in the automobile industry: The case of General Motors. Journal of Cost Management (March/April): 28-38.

Sopariwala, P. R. 2006. Capacity utilization: Using the CAM-I capacity model in a multi-hierarchical manufacturing environment. Management Accounting Quarterly (Winter): 17-34.

Sopariwala, P. R. 2007. Using theoretical capacity to eliminate manipulation of absorption costing income. Cost Management (September/October): 40-47.

Stigler, G. J. 1966. The Theory of Price. New York: Macmillan.

Stock, A. F. and J. M. Coffey. 1925. Overhead during low-volume production. National Association of Cost Accountants Official Publications (February 16): 3-12.

Story, P. 2010. Dynamic Capacity Management for Healthcare: Advanced Methods and Tools for Optimization. Productivity Press.

Swinney, R. and G. P. Cachon. 2011. Capacity investment timing by start-ups and established firms in new markets. Management Science (April): 763-777.

Tanis, V. N. and H. Ozyapici. 2012. The measurement and management of unused capacity in a time driven activity based costing system. Journal of Applied Management Accounting Research (Summer): 43-56.

Torian, T. R. 1951. Measuring activity and capacity for the budget. N.A.C.A. Bulletin (October): 156-168.

Vercio, A., A. Bayliss and L. L. Thompson. 2005. Fourteen types of idle capacity. Cost Management (July/August): 35-39.

Vermont, P. A. 1968. Is your production plan realistic? Management Accounting (November): 27-28.

Vollmers, G. 1996. Accounting for idle capacity: Its place in the historical cost literature and conjecture about its disappearance. The Accounting Historians Journal 23(1): 25-49. (JSTOR link).

Vollmers, G. L. 1999. Review: Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels by C.J. McNair; Richard Vangermeersch. The Accounting Historians Journal 26(2): 163-166. (JSTOR link).

Wang, Y. 2012. Capacity investment under responsive pricing: Implications of market entry choice. Decision Sciences 43(1): 107-140.

Weinwurm, E. H. 1961. The importance of idle capacity costs. The Accounting Review (July): 418-421. (JSTOR link).

Wielenberg, S. 2000. Negotiated transfer pricing, specific investment, and optimal capacity choice. Review of Accounting Studies 5(3): 197-216.

Wolfe, F. B. 1922. Distribution of operating costs of centralized power plants at low capacity. National Association of Cost Accountants Official Publications (May 15): 3-8.

Wunderlich, G. S. 1999. Measuring Functional Capacity and Work Requirements: Summary of a Workshop (Compass Series). National Academy Press.

Wycoff, D. W. 1974. Direct and idle-time cost accounting. Management Accounting (December): 36-38.

Wycoff, D. W. 1977. Profit determinants. Management Accounting (February): 47-48.

Yahya-Zadeh, M. 2011. A new framework for capacity costing and inventory variance analysis. Journal of Applied Management Accounting Research (Summer): 61-81.

Young, C., C. Peng, C. Chien and L. Tsai. 2014. Does SFAS No. 151 trigger more overproduction? Journal of Management Accounting Research 26(1): 121-143.

Yu-Lee, R. T. 2000. Manufacturing optimization: It's about time. Industrial Management (March/April): 6-11.

Yu-Lee, R. T. 2000. The reality of costs. Industrial Management (July/August): 29-33.

Yu-Lee, R. T. 2001. Explicit Cost Dynamics: An Alternative to Activity-Based Costing. John Wiley & Sons.

Yu-Lee, R. T. 2002. Essentials of Capacity Management. John Wiley & Sons.

Yu-Lee, R. T. 2002. Target costing: What you see is not what you get. Journal of Cost Management (July/August): 23-28. (Summary).

Yu-Lee, R. T. 2003. Don't miss the bottom line with productivity increases. Industrial Management (January/February): 8-13. (Summary).

Yu-Lee, R. T. 2003. Why capacity trumps costs. Journal of Corporate Accounting & Finance (March/April): 17-22.

Yu-Lee, R. T. and C. Haun. 2006. Create bullet-proof value propositions. Industrial Management (May/June): 25-30. (Summary).

Zandin, K. B. 2002. Most Work Measurement Systems (Industrial Engineering). Marcel Dekker.