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MANAGEMENT AND ACCOUNTING WEB |
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Cost Management Bibliography |
Abernethy, M. A., A. M. Millis, P. Brownell and P. Carter. 2001. Product diversity and costing system design choice: Field study evidence. Management Accounting Research (September): 261-279.
Agndal, H. and U. Nilsson. 2009. Interorganizational cost management in the exchange process. Management Accounting Research (June): 85-101.
Al-Omiri, M. and C. Drury. 2007. A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research (December): 399-424.
Anderson, S. W. 1995. Measuring the impact of product mix heterogeneity on manufacturing overhead cost. The Accounting Review (July): 363-387. (JSTOR link).
Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 1: Structural cost management. Accounting Horizons (June): 201-220.
Anderson, S. W. and H. C. Dekker. 2009. Strategic cost management in supply chains, Part 2: Executional cost management. Accounting Horizons (September): 289-305.
Ansari, S. and C. Lawrence.1999. Cost Measurement Systems: Traditional vs. Contemporary Approaches. McGraw Hill Higher Education.
Baggaley, B. 2006. Using strategic performance measurements to accelerate lean performance. Cost Management (January/February): 36-44.
Balachandran, B. V. and S. V. Balachandran. 2005. Cost culture through cost management maturity model. Cost Management (November/December): 15-26.
Balakrishnan, R., T. J. Linsmeier and M. Venkatachalam. 1996. Financial benefits from JIT adoption: Effects of customer concentration and cost structure. The Accounting Review (April): 183-205. (JSTOR link).
Banker, R. D., G. Potter and R. G. Schroeder. 1995. An empirical analysis of manufacturing overhead cost drivers. Journal of Accounting and Economics 19(1): 115-137.
Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design. Boston: Harvard Business School Press. (Short Summary of Concepts.) (Longer Summary.)
Bhimani, A. 2004. Cost management system design: Balance and organizational knowledge. Cost Management (March/April): 26-34.
Bhimani, A. and M. Gosselin. 2009. Cost management diversity in a global world: What can we learn? Cost Management (September/October): 29-33.
Brewer, P.C. 1997. Managing transitional cost management systems. Journal of Cost Management (November/December): 35-40.
Brinker, B. editor. 1995. Emerging Practices in Cost Management. Boston, MA: Warren, Gorham, and Lamont.
Brinker, B. editor. 2000. Guide to Cost Management. John Wiley & Sons.
Brinker, B. J. 1992. The state of cost management. Journal of Cost Management (Winter): 3-4.
Brinker, B. J. 1993. Book reviews: Strategic cost management and Peter Drucker's latest. Journal of Cost Management (Fall): 70-71.
Burnett, R. D. and D. R. Hansen. 2008. Ecoefficiency: Defining a role for environmental cost management. Accounting, Organizations and Society 33(6): 551-581.
Burnett, R. D., D. R. Hansen and O. Quintana. 2007. Eco-efficiency: Achieving productivity improvements through environmental cost management. Accounting and the Public Interest (7): 66-92.
Burrows, G., C. A. Brown, T. W. Thom, J. M. C. King and J. Fearson. 2001. Real-time cost management of aircraft operations. Management Accounting Research (September): 281-298.
Burton, A. S. 1919. Why some cost systems fail to produce desired results. Journal of Accountancy (April): 249-258.
Callan, J. P., W. N. Tredup and R. S. Wissinger. 1991. Elgin Sweeper Company's journey toward cost management. Management Accounting (July): 24-27.
Campi, J. P. 1989. Total cost management at Parker Hannifin. Management Accounting (January): 51-53.
Carmona, S. and M. Macías. 2001. Institutional pressures, monopolistic conditions and the implementation of early cost management practices: The case of the Royal Tobacco Factory of Seville (1820-1887). Abacus 37(2): 139-165.
Carr, C. and C. Tomkins. 1996. Strategic investment decisions: The importance of SCM. A comparative analysis of 51 case studies in U.K., U.S. and German companies. Management Accounting Research (June): 199-217.
Christopher, W. 2003. Aiming for profit: Finding the controlling simplicities to simplify and improve cost management. Journal of Cost Management (March/April): 46-48.
Christopher, W. F. 2008. Management economics: A discipline for cost management and profit improvement. Cost Management (November/December): 15-25.
Christopher, W. F. and C. G. Thor. 2004. Outcomes: Cost management for success today, and tomorrow. Cost Management (November/December): 34-39.
Coad, A. F. and J. Cullen. 2006. Inter-organisational cost management: Towards an evolutionary perspective. Management Accounting Research (December): 342-369.
Cochran, D. S. 2006. Detachment from management accounting requires system design. Cost Management (March/April): 20-28.
Cokins, G. 1996. Activity-Based Cost Management Making It Work: A Manager's Guide to Implementing and Sustaining an Effective ABC System. McGraw Hill Professional Publishing.
Cokins, G. 2000. The changing face of cost management in the auto industry. Journal of Cost Management (September/October): 13-15.
Cokins, G. 2001. Activity-based Cost Management: An Executive's Guide. John Wiley & Sons.
Constantinides, K. and J. K. Shank. 1994. Matching accounting to strategy: One mill's experience. Management Accounting (September): 32-36.
Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9.
Cooper, R. and R. S. Kaplan. 1998. The Design of Cost Management Systems: Text Cases and Readings. Prentice Hall.
Cooper, R. and R. Slamulder. 1999. Activity-based cost management system architecture - Part I. Strategic Finance (October): 12, 14.
Cooper, R. and R. Slagmulder. 1999. Activity-based cost management system architecture - Part II. Strategic Finance (December): 69-70.
Cooper, R. and R. Slagmulder. 1999. Interorganizational Cost Management. Productivity Press.
Cooper, R. and R. Slagmulder. 2004. Interorganizational cost management and relational context. Accounting, Organizations and Society 29(1): 1-26.
Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).
Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. (Summary).
Cooper, R. and R. Slagmulder. 2004. Achieving full-cycle cost management. MIT Sloan Management Review (Fall): 45-52. (Although the typical life cycle assumption is that 80-95% of a product's costs are locked in by design (See Chapter 2 of the CAM-I Conceptual Design), this study indicates that companies can substantially reduce costs throughout the product life cycle. The paper includes a discussion of five cost-management techniques: target costing, product-specific kaizen costing, general kaizen costing, functional group management, and product costing).
Davila, A. and M. Wouters. 2004. Designing cost-competitive technology products through cost management. Accounting Horizons (March): 13-26.
Dahl, T. 2005. Transforming the organic organization: The helpfulness of crises. Cost Management (November/December): 27-29.
Dopuch, N. 1993. A perspective on cost drivers. The Accounting Review (July): 615-620. (JSTOR link). (Part of a forum on cost drivers).
Dowdle, P., J. Stevens, B. McCarthy and D. Daly. 2003. Process-based management: The road to excellence. Cost Management (July/August): 12-19.
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.
Eldenburg, L. 1994. The use of information in total cost management. The Accounting Review (January): 96-121. (JSTOR link). (Part of a forum on accounting for not-for-profit organizations).
Eldenburg, L. G. and S. K. Wolcott. 2004. Cost Management: Measuring, Monitoring and Motivating Performance (Management Accounting). John Wiley & Sons.
Elliott, G. 2001. The seven principles of effective cost management. Journal of Cost Management (March/April): 40-44.
Evans, J. H. III. 1998. Cost management and management control in health care organizations: Research opportunities. Behavioral Research In Accounting (10 Supplement): 78-93.
Falhaber T. A., F. A. Coad and T. J. Little. 1988. Building a process cost management system from the bottom up. Management Accounting (May): 58-62.
Fedorowicz, J. 2002. Discussion of adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 63-68.
Ferrara, W. L. 1990. The new cost/management accounting - More questions than answers. Management Accounting (October): 48-52.
Ferrara, W. L. 1995. Cost/management accounting: The 21st century paradigm. Management Accounting (December): 30-34, 36.
Fertakis, J. P. 1984. Some dimensions in the management of costs. Management Planning (September-October): 45-49.
Fleischman, R. K. and L. D. Parker. 1991. British entrepreneurs and pre-industrial revolution evidence of cost management. The Accounting Review (April): 361-375. (JSTOR link).
Foster, G. and M. Gupta. 1994. Marketing, cost management and management accounting. Journal of Management Accounting Research (6): 43-77.
Freeman, T. 1998. Transforming cost management into a strategic weapon. Journal of Cost Management (November/December): 13-26.
Gammell, F. and C. J. McNair. 1994. Jumping the growth threshold through activity-based cost management. Management Accounting (September): 37-46.
Gerdin, J. 2004. Activity-based variance analysis: New tools for cost management. Cost Management (September/October): 38-48.
Gordon, P. N. and I. Cook. 1986. Managing costs: How to make informed cost management decisions. Corporate Accounting (Summer): 73-75.
Govindarajan, V. and J. K. Shank. 1992. Strategic cost management: Tailoring controls to strategies. Journal of Cost Management (Fall): 14-24.
Grady, P. 1944. Current problems in cost determinations. The Accounting Review (January): 47-55. (JSTOR link).
Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19.
Guilding, C., K. S. Cravens and M. Tayles. 2000. An international comparison of strategic management accounting practices. Management Accounting Research (March): 113-135.
Heung, J. 2005. Profit and readiness: Motivation and its meaning for cost management in the armed services. Cost Management (May/June): 16-23.
Holzer, H. P. and H. Norreklit. 1991. Some thoughts on cost accounting developments in the United States. Management Accounting Research (March): 3-13.
Huntzinger, J. 2006. Economies of scale are dead: Right-sizing for effective cost management and operations. Cost Management (January/February): 18-26.
Hussein, M. 1999. Tracking & Controlling Costs: 25 Keys to Cost Management. Lebhar-Friedman Books.
Innes, J. and F. Mitchell. 1990. The process of change in management accounting: Some field study evidence. Management Accounting Research (March): 3-19.
Institute of Management Accountants. 2000. Designing an Integrated Cost Management System for Driving Profit and Organizational Performance. Institute of Management Accountants.
Johansson, T. and S. Siverbo. 2009. Why is research on management accounting change not explicitly evolutionary? Taking the next step in the conceptualisation of management accounting change. Management Accounting Research (June): 146-162.
Johnson, H. T. 1989. Managing costs: An outmoded philosophy. Manufacturing Engineering (May).
Johnson, H. T. 2002. A former management accountant reflects on his journey through the world of cost management. Accounting History (May): 9-21.
Johnson, H. T. 2004. Confronting the tyranny of management by numbers. Reflections (5): 1-11.
Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17.
Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45.
Jordan, R. B. 1984. Cost reduction: A 'get tough' action plan. Management Accounting (May): 37-43, 46.
Kawada, M. and D. F. Johnson. 1993. Strategic management accounting - Why and how. Management Accounting (August): 32-38.
Keegan, D. P., R. G. Eiler and J. V. Anania. 1988. An advanced cost management system for the factory of the future. Management Accounting (December): 31-37.
Kelemen, D. M., J. B. MacArthur and C. R. Menzel. 2007. A strategic planning and cost management model for managed care companies. Management Accounting Quarterly (Summer): 37-47 .
Kennedy, F. A. and J. Huntzinger. 2005. Lean accounting: Measuring and managing the value stream. Cost Management (September/October): 31-38.
Keys, D. E. and A. van der Merwe. 1999. German vs. U.S. cost management. Management Accounting Quarterly (Fall): 19-26. (Summary).
King, A. M. 2009. Determining fair value. Strategic Finance (January): 26-32.
King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.
Kittredge, J. 2004. Process management and cost management: Collaboration or opposition? Cost Management (September/October): 23-30.
Lee, J. Y. and P. Nefcy. 1997. The anatomy of an effective HMO cost management system. Management Accounting (January): 49-52, 54.
Lenhardt, P.M. and S.D. Colton. 2000. Dispelling two myths of modern cost management. Journal of Cost Management (September/October): 21-23.
Lord, B. R. 1996. Strategic management accounting: The emperor's new clothes? Management Accounting Research (September): 347-366.
Mackey, J. T. and V. H. Hughes. 1993. Decision focused costing at Kenco. Management Accounting (May): 22-26.
Maiga, A. S. and F. A. Jacobs. 2005. The effects of benchmarking and ABCM organisational support and coherence on organisational performance: A test of two-way interaction. Journal of Applied Management Accounting Research (Winter): 35-54.
McNair, C. J. 2007. Beyond the boundaries: Future trends in cost management. Cost Management (January/February): 10-21.
McNair, C. J., L. Polutnik and R. Silvi. 2006. Customer-driven lean cost management. Cost Management (November/December): 9-21.
Miller, J. A. 1992. Designing and implementing a new cost management system. Journal of Cost Management (Winter): 41-53.
Miller, V. E. 1986. Cost Management: Providing reliable and meaningful economic information. Journal of Accounting and EDP (Spring): 67-70.
Morrow, I. 1992. Comment: An historical and contemporary note on “The decline of operational expertise in the knowledge-base of management accounting”. Management Accounting Research (March): 77-78.
Morse, H. C. 1984. Cost Reduction Guide for Management. New York: AMACOM.
Neumann,
B. R., J. H. Gerlach, E. Moldauer, M. Finch and C. Olson
Nicolaou,
A. I. 2001. Interactive effects of strategic and cost management systems on
managerial performance. Advances in Management Accounting (10):
Nicolaou, A. I. 2002. Adoption of just-in-time and electronic data interchange systems and perceptions of cost management systems effectiveness. International Journal of Accounting Information Systems 3(1): 35-62.
Oliver, L. 1999. The Cost Management Toolbox: A Manager's Guide to Controlling Cost and Boosting Profits. AMACOM.
Oliver, L. 2004. Designing Strategic Cost Systems: How to Unleash the Power of Cost Information. John Wiley & Sons.
Oss, M. E., J. H. Clary and R. Coe. 1999. Strategic Cost Management Institute Chartbook: Cost Accounting & Pricing Issues for Succeeding in the Behavioral Health & Social Services Fields. Open Minds.
Ostrenga, M. R. 1990. Activities: The focal point of total cost management. Management Accounting (February): 42-49.
Ostrenga, M. R. and F. R. Probst. 1992. Process value analysis: The missing link in cost management. Journal of Cost Management (Fall): 4-13.
Peacock, E. 2005. Cost management by customer choice. Management Accounting Quarterly (Spring): 28-36.
Plaza, T. J. and M. M. K. Fleming. 1987. Cost account directive: An effective management tool. Management Accounting (May): 49.
Provan, K. G. 1987. Environmental and organizational predictors of adoption of cost containment policies in hospitals. The Academy of Management Journal 30(2): 219-239. (JSTOR link).
Pryor, T. E. 1989. A cost management case study. Journal of Cost Management (Winter): 50-51.
Ray, M. R. 1995. Cost management for product development. Journal of Cost Management (Spring): 52-60.
Reeve, R. and D. Warwick. 2006. Advanced cost management systems in Australia: A study of their use and usefulness. Journal of Applied Management Accounting Research (Winter): 57-70.
Rickwood, C. P., J. B. Coates and R. J. Stacey. 1990. Stapylton: Strategic management accounting to gain competitive advantage. Management Accounting Research (March): 37-49.
Romano, P. L. 1987. Management accounting: Manufacturing in transition - The turning point for cost management practice. Management Accounting (October): 58.
Romano, P. L. 1988. Advanced cost management system, Part I. Management Accounting (January): 63-64.
Romano, P. L. 1988. Advanced cost management systems, Part II. Management Accounting (March): 61-64.
Romano, P. L. 1990. Where is cost management going? Management Accounting (August): 53-56.
Roodhooft, F., A. Van den Abbeele and F. Peeters. 2005. Calculating the total cost of ownership of utilities: A case of interfirm cost management. Cost Management (September/October): 13-23.
Sakurai, M. 1996. Integrated Cost Management: A Companywide Prescription for Higher Profits and Lower Costs. Portland, OR: Productivity Press.
Schiff, J. B. and A. I. Schiff. 1988. High-tech cost accounting for the F-16. Management Accounting (September): 43-48.
Schiff, J. B. and A. I. Schiff. 2009. Cost leadership for the current challenge. Strategic Finance (November): 35-41.
Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 1). Journal of Cost Management (Winter): 50-54.
Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 2). Journal of Cost Management (Spring): 60-67.
Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 3). Journal of Cost Management (Summer): 38-48.
Searcy, D. L. 2009. Using cost management and lean tools to improve AMG's rental operations. Cost Management (November/December): 24-33.
Seed, A. H. 1984. Cost accounting in the age of robotics. Management Accounting (October): 39-43.
Seed, A. H. 1990. Improving cost management. Management Accounting (February): 27-30.
Shank, J. K. and V. Govindarajan. 1993. Strategic Cost Management: The New Tool for Competitive Advantage. Free Press.
Shank, J. K. 1996. Cases in Cost Management: A Strategic Emphasis. Cincinnati, Ohio: South-Western.
Shank, J. K., W. C. Lawler and L. P. Carr. 2004. The profit impact of value chain reconfiguration: Blending strategic cost management (SCM) and action-profit-linkage (APL) perspectives. Advances in Management Accounting (12): 37-57.
Sharman, P. A. 1992. Frame breaking. Management Accounting (September): 52-55. (New cost management techniques require radical out-of-the-box thinking).
Siegel, J. G. and J. K. Shim. 2000. Modern Cost Management Analysis. Barons Educational Series.
Silvi, R., M. Bartolini and P. Hines. 2008. SCM and lean thinking: A framework for management accounting. Cost Management (January/February): 11-20.
Spicer, B. H. 1990. New directions in management accounting practice and research. Management Accounting Research (June): 139-146.
Spicer, B. H. 1992. The resurgence of cost and management accounting: A review of some recent developments in practice, theories and case research methods. Management Accounting Research (March): 1-37.
Stenzel, C. and J. Stenzel. 2002. Essentials of Cost Management. Wiley.
Stenzel, J. and C. Stenzel. 2005. An expert's perspective: A conversation with Gary Cokins. Cost Management (January/February): 6-17.
Stout, D. E. and G. P. Bedenis. 2007. Cost-system redesign at a medium-sized company: Getting the right numbers to drive improvements in business performance. Management Accounting Quarterly (Summer): 9-19.
Suter, J. P. 1919. Some reflections on cost accounting. Journal of Accountancy (August): 95-103.
Suzue, T. 2002. Cost Half: The Method for Radical Cost Reduction. Quality Resources.
Swenson, D. W. and D. L. Flesher. 1996. Are you satisfied with your cost management system? Management Accounting (March): 49-53. (Survey).
Torok, R. G. and F. Wood. 2006. Integrating cost and performance management with risk management. Cost Management (September/October): 36-40 .
Turney, P.B.B. 2000. The state of 21st century cost management. Journal of Cost Management (September/October): 45-47.
Van der Merwe, A. 2007. Management accounting philosophy I: Gaping holes in our foundation. Cost Management (May/June): 5-11. (Summary).
Van der Merwe, A. 2007. Management accounting philosophy II: The cornerstones of restoration. Cost Management (September/October): 26-33. (Summary).
Van der Merwe, A. 2007. Management accounting philosophy III: The management accounting evaluation framework. Cost Management (November/December): 20-29.
Van der Merwe, A. and D. E. Keys. 2001. The case for RCA: Decision support in an advanced cost management system. Journal of Cost Management (November/December): 23-32.
Viger, C. and A. Anandarajan. 1999. Cost management and pricing decisions in the presence of quality cost information: An experimental study with marketing managers. Journal of Cost Management (January/February): 21-27.
Wing, K. T. 2000. Using enhanced cost models in variance analysis for better control and decision making. Management Accounting Quarterly (Winter): 27-35. (Summary).
Yoshikawa, T., J. Innes, F. Mitchell and M. Tanaka. 1993. Contemporary Cost Management. Chapman and Hall.
Young, S. M. and F. Selto. 1991. New manufacturing practices and cost management: A review of the literature and directions for future research. Journal of Accounting Literature (10): 265-298.
