An empirical analysis of manufacturing overhead cost drivers Essay

An empirical analysis of manufacturing overhead cost drivers - Essay Example According to a Cornell University website, Gordon Potter is still with the School of Hotel Administration of the Cornell University. The same website revealed that Cornell has a PhD in Accounting from the University of Wisconsin-Madison, an M.S. in Accounting from the University of Wisconsin-Whitewater, and a B.A. Economics from Rutgers College-Rutgers University. The economics background of Gordon Potter may partly explain why the research methodology employed by Banker et al. (1995) are similar to those used in economics or in econometrics. In Cornell University, Potter has been an Associate Professor since 1993 until today. However, Potter has taught at the University of Wisconsin from 1982 to 1986. His resume in the Cornell University website does not reflect a job description entry from 1986 to 1993, possibly indicating that he took his PhD schooling during the period. Potter’s 5-page resume in the Cornell University website indicates Potter’s numerous achievements that included authorship of several papers.Roger Schroeder is a distinguished author in a textbook called Operations Management. According to the website of the Sage Publication, the ISI has classified him as the most highly cited scholar in the world in the field of Operations Management. The Sage Publication also reported that he holds the Frank A. Donaldson Chair in Operations Management at the Carlson University School of Management of the University of Minnesota.... (1995) are similar to those used in economics or in econometrics. In Cornell University, Potter has been an Associate Professor since 1993 until today (no indication in the Cornell University website that he was promoted in the University of Cornell since 1993). However, Potter has taught in the University of Wisconsin from 1982 to 1986. His resume in the Cornell University website does not reflect a job description entry from 1986 to 1993, possibly indicating that he took his PhD schooling during the period. Potter’s 5-page resume in the Cornell University website indicates Potter’s numerous achievements that included authorship of several papers. Roger Schroeder is a distinguished author in a textbook called Operations Management. According to the website of the Sage Publication, the ISI has classified him as the most highly cited scholar in the world in the field of Operations Management. The Sage Publication also reported that he holds the Frank A. Donaldson Chair i n Operations Management at the Carlson University School of Management of the University of Minnesota. The Sage Publication website identified Schroeder as the author of over 100 articles in academic journals. The topic addressed by the work of Banker et al. (1995), overhead costs, is an important issue for manufacturers. This is indicated by the abundance of internet entries on the concern. A quick check on the internet indicates that there are at least 3.6 million entries on the worldwide web on the importance of reducing overhead costs for manufacturers. In 1995, during which the Banker et al. (1995) was published, overhead costs is one of the primary concern of manufacturers and manufacturers had