Donald W. Gribbin
Current Organizations / Institutes
The organizations/institutes from the scholar's latest article
Donald W. Gribbin has a total of 3 co-authors. Here are the top co-authors by number of shared publications:
- Aimao Zhang
Georgia Southern University, USA
2 shared publications - Marvin D. Troutt
Kent State University, USA
2 shared publications - Murali Shanker
Kent State University, Kent, OH, USA
2 shared publications
Latest Publications
- 18 January 2011
- Published by IGI Global Scientific Publishing
Maximum Performance Efficiency Approaches for Estimating Best Practice Costs
Maximum Performance Efficiency Approaches for Estimating Best Practice Costs: 10.4018/978-1-59140-051-6.ch010: Data mining is increasingly being used to gain competitive advantage. In this chapter, we propose a principle of maximum performance efficiency (MPE) as a
- 18 January 2011
- Published by IGI Global Scientific Publishing
Maximum Performance Efficiency Approaches for Estimating Best Practice Costs
Maximum Performance Efficiency Approaches for Estimating Best Practice Costs: 10.4018/978-1-59140-051-6.ch010: Data mining is increasingly being used to gain competitive advantage. In this chapter, we propose a principle of maximum performance efficiency (MPE) as a
- 1 December 2000
- Published by Wiley in Decision Sciences
- Vol. 31 (4) , 813-832
Cost Efficiency Benchmarking for Operational Units with Multiple Cost Drivers
We consider the activity‐based costing situation, in which for each of several comparable operational units, multiple cost drivers generate a single cost pool. Our study focuses on published data from a set of property tax collection offices, called rates departments, for the London metropolitan area. We define what may be called benchmark or most efficient costs per unit of driver. A principle of maximum performance efficiency is proposed, and an approach to estimating the benchmark unit costs is derived from this principle. A validation approach for this estimation method is developed in terms of what we call normal‐like‐or‐better performance effectiveness. Application to longitudinal data on a single unit is briefly discussed. We also consider some implications for the more routine case when costs are disaggregated to subpools associated with individual cost drivers.
- 1 December 2000
- Published by Wiley in Decision Sciences
- Vol. 31 (4) , 813-832
Cost Efficiency Benchmarking for Operational Units with Multiple Cost Drivers
We consider the activity‐based costing situation, in which for each of several comparable operational units, multiple cost drivers generate a single cost pool. Our study focuses on published data from a set of property tax collection offices, called rates departments, for the London metropolitan area. We define what may be called benchmark or most efficient costs per unit of driver. A principle of maximum performance efficiency is proposed, and an approach to estimating the benchmark unit costs is derived from this principle. A validation approach for this estimation method is developed in terms of what we call normal‐like‐or‐better performance effectiveness. Application to longitudinal data on a single unit is briefly discussed. We also consider some implications for the more routine case when costs are disaggregated to subpools associated with individual cost drivers.