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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).

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

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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).

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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.

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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.

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

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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.

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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.

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

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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).

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

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).

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).

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.

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).

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

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

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

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).

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.

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.

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.

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.

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.

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. 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., 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).

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. 

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

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.

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

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).

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.

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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.

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

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

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