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Cost Management
Formerly Journal of Cost Management

1987- March/April 2014

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Acton, D. D. and W. D. J. Cotton. 1997. Activity-based costing in a university setting. Journal of Cost Management (March/April): 32-38.

Adamany, H. G. and F. A. J. Gonsalves. 1994. Life cycle management: An integrated approach to managing investments. Journal of Cost Management (Summer): 35-48. (Summary).

Adamson, I. L. and D. M. Dilts. 1999. No accounting for complexity. Journal of Cost Management (May/June): 31-36.

Ainsworth, W. J. 1988. Survey of senior manufacturing executives. Journal of Cost Management (Fall): 3.

Ainsworth, W. J. and Y. P. Freund. 1987. Managing the transition to the factory of the future. Journal of Cost Management (Spring): 59-62.

Al-Omiri, M. 2011. A survey study of the organization and behavioural factors influencing the adoption and success of ABC in KSA companies. Cost Management (March/April): 29-42.

Al-Omiri, M. and C. Drury. 2007. Organizational and behavioral factors influencing the adoption and success of ABC in the UK. Cost Management (November/December): 38-48 .

Albright, T. 1995. Software for Activity-Based Management. Journal of Cost Management. (Spring): 6-25.

Albright, T. L. and H. Roth. 1993. Controlling quality on a multidimensional level. Journal of Cost Management (Spring): 29-37. (Summary).

Albright, T. L. and H. P. Roth. 1994. Managing quality through the quality loss function. Journal of Cost Management (Winter): 20-37. (Summary).

Albright, T. L. and T. Smith 1996. Software for activity-based costing. Journal of Cost Management (Fall): 47-58.

Ali, H. F. 1994. A multicontribution activity-based income statement. Journal of Cost Management (Fall): 45-54. (Ali's statement shows profit at the product level, product line level, the operations level, and the facility level. Kaplan suggested something like this in Robinson, M. A., ed. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm. Journal of Management Accounting Research (2): 1-32.) (Summary of Kaplan & Shank arguments).

Allet, M. 2012. Measuring the environmental performance of microfinance: A new tool. Cost Management (March/April): 6-17.

Anandarajan, A. and C. Sylla. 2000. Examining investments in IT: A critical appraisal approach. Journal of Cost Management (March/April): 5-14.

Anderson, A. D., and M. R. Ostrenga. 1988. MRP II and cost management: A match made in theory. Journal of Cost Management (Winter): 22-25.

Anderson, S. R., K. Prokop, R. S. Kaplan. 2007. Fast-track profit models. Cost Management (July/August): 16-28. (Using time-driven activity-based costing to identify where profit opportunities exist for potential acquisitions).

Ansari, S., J. Bell and D. Swenson. 2009. Strategies for training in target costing. Cost Management (May/June): 18-26.

Ansari, S. L., D. Swenson and J. Bell. 2006. A template for implementing target costing. Cost Management (September/October): 20-27.

Antos, J. 1992. Activity-based management for service, not-for-profit, and governmental organizations. Journal of Cost Management (Summer): 13-23.

Aranoff, G. 1990. Transfer pricing for short-run profit maximization in manufacturing. Journal of Cost Management (Fall): 37-43.

Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.

Aranoff, G. 2010. No-inventory standard costing for JIT manufacturers: Maximizing backflush costing. Cost Management (January/February): 34-37.

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.

Artto, K. A. 1994. Life cycle cost concepts and methodologies. Journal of Cost Management (Fall): 28-32. (Summary).

Ashta, A. 2012. Social responsibility in the information age: Lessons from SAAS in the context of microfinance. Cost Management (September/October): 37-47.

Attuel-Mendes, L. 2014. Crowdfunding platforms for microfinance: A new way to eradicate poverty through the creations of a global hub? Cost Management (March/April): 38-47.

Attuel-Mendes, L. and A. Ashta. 2013. The truth, but not always the whole truth, in lending laws. Cost Management (March/April): 6-18.

Atwater, B. and M. L. Gagne. 1997. The theory of constraints versus contribution margin analysis for product mix decisions. Journal of Cost Management (January/February): 6-15. (Summary).

Ayers, J. B. 1988. Understanding your cost drivers - The key to disciplined planning. Journal of Cost Management (Fall): 6-15.

Azzone, G. and U. Bertele. 1991. Planning and controlling investments in computer-based automation. Journal of Cost Management (Summer): 28-36.

Baggaley, B. 2006. Using strategic performance measurements to accelerate lean performance. Cost Management (January/February): 36-44.

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part I. Journal of Cost Management (March/April): 23-27. (Summary).

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).

Bagherpour, M. 2010. A successful project cost management system: Basic requirements, challenges, and obstacles to implementation. Cost Management (September/October): 15-20.

Bagherpour, M. 2011. An extension to earned value management. Cost Management (May/June): 41-47.

Balachandran, B. V. 2007. The customer centricity culture: Drivers for sustainable profitability. Cost Management (November/December): 12-19 . (Discussion of a customer centricity pyramid with five levels: 1) customer satisfaction, 2) customer anticipation, 3) customer delight, 4) customer astonishment, and 5) customer symbiosis).

Balachandran, B. V. and C. Srinivasan. 2012. Achieving operational excellence through a strategy-aligned execution platform: Extending the ERP models. Cost Management (January/February): 29-43.

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. and K. S. Sundar. 2013. Governance, risk, and compliance: The value driver for good corporate governance. Cost Management (November/December): 39-47.

Balachandran, B. V. and K. S. Sundar. 2003. Interface between ABC/M requirements and multi-dimensional databases. Cost Management (November/December): 33-39.

Balachandran, B. V. and S. V. Balachandran. 2005. Cost culture through cost management maturity model. Cost Management (November/December): 15-26.

Balachandran, B. V., K. N. Kantamneni and M. Pal. 2009. Performance metrics maturity model: Strategy aligned integrated linked scoring system. Cost Management (November/December): 5-14.

Balakrishnan, J. 2003. Spreadsheet optimization: A support tool for the theory of constraints. Journal of Cost Management (January/February): 39-45.

Balammal, A., M. P. Ganesh and R. Madhumathi. 2013. Aligning field officers' motivation to the social mission of microfinance. Cost Management (March/April): 20-28.

Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.

Barfield, J. T., C. M. Fisher and J. R. Goolsby. 2004. Improving competitiveness through non-value-added activity analysis. Cost Management (July/August): 22-32.

Barrett, D. 2007. Paradigm shifts for the twenty-first century management science. Cost Management (November/December): 5-11.

Barter, D. and B. V. Balachandran. 2002. Velocity costing for a manufacturing environment. Journal of Cost Management (January/February): 39-42.

Baxendale, S. J. 1999. Software for activity-based management. Journal of Cost Management (March/April): 11-24.

Baxendale, S. J. 2000. An Activity-based costing practicum. Journal of Cost Management (January/February): 46-47.

Baxendale, S. J. and B. P. Foster. 2010. ABC absorption and direct costing income statements. Cost Management (September/October): 5-14.

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

Baxendale, S. J. and P. Jokinen. 2000. Interactions between ERP and ABCM systems. Journal of Cost Management (March/April): 40-46.

Baxendale, S. J. and P. S. Raju. 2004. Using ABC to enhance throughput accounting: A strategic perspective. Cost Management (January/February): 31-38. (Summary).

Baxendale, S. J., L. H. Boyd and M. Gupta. 2006. The absorption costing/inventory management conundrum: A theory of constraints approach. Cost Management (November/December): 30-39.

Bayou, M. E. 1999. Accounting for modular manufacturing: Addressing new challenges. Journal of Cost Management (July/August): 11-20.

Bayou, M. E. and J. B. Nachtman. 1992. Costing for manufacturing wastes. Journal of Cost Management (Summer): 53-62.

Bayou, M. E. and B. L. Gerber. 1997. A 100-year history of the control function at Ford Motor Company. Journal of Cost Management (May/June): 28-33.

Bayou, M. E. and A. Reinstein. 1997. Formula for success: Target costing for cost-plus pricing companies. Journal of Cost Management (September/October): 30-34.

Beaujon, G. J., and V. R. Singhal. 1990. Understanding the activity costs in an activity-based cost system. Journal of Cost Management (Spring): 51-72.

Beekman, M., R. H Chenhall and K. J. Euske. 2007. Management control systems as a tool for planned organizational change. Cost Management (September/October): 15-25.

Beiman, I. 2006. Using the balanced scorecard methodology to execute China strategy. Cost Management (July/August): 9-19.

Beiman, I. 2007. China strategy execution: Managing intangibles. Cost Management (July/August): 29-39.

Beiman, I. 2008. Economic and environmental sustainability: A modest proposal - Part II. Cost Management (September/October): 18-28.

Beiman, I. 2010. The CFRS: A wake-up call to action for cities. Part II. Cost Management (May/June): 39-48.

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bengtson, W. P. 2003. Waste in IT. Journal of Cost Management (March/April): 28-33.

Bescos, P. and K. Charaf. 2013. The adoption of ABC and the improvement of performance: The case of the Central Bank of Morocco. Cost Management (July/August): 27-38.

Benjamin, L. and T. Simon. 2003. A planning and control model based on RCA principles. 2003. Cost Management (July/August): 20-27.

Beynon, R. 1992. Change management as a platform for activity-based management. Journal of Cost Management (Summer): 24-30. (The author discusses belief systems, Theory X and Theory Y and the idea that belief determines behavior).

Bhattacharya, S. 1999. IT failure: Mitigating the damage. Journal of Cost Management (December): 27-32.

Bhimani, A. 2004. Cost management system design: Balance and organizational knowledge. Cost Management (March/April): 26-34.

Bhimani, A. and C. Neike. 1999. How Siemens designed its target costing system to redesign its products. Journal of Cost Management (July/August): 28-34.

Bhimani, A. and H. Keshtvarz. 1999. British management accountants- Strategically oriented. Journal of Cost Management (March/April): 25-31.

Bhimani, A. and M. Gosselin. 2009. Cost management diversity in a global world: What can we learn? Cost Management (September/October): 29-33.

Bhimani, A. and P. S. Mulder. 2001. Managing processes, quality, and costs: A case study. Journal of Cost Management (March/April): 28-32.

Bhimani, A., B. C. De Souza and W. Rocha. 2011. Inter-organizational cost management in a Brazilian context. Cost Management (November/December): 5-16.

Bhimani, A., M. Gosselin, K. Soonawalla and M. Ncube. 2007. The value of accounting information in assessing investment risk. Cost Management (January/February): 29-35.

Bhimani, A., M. Gosselin, M. Ncube and H. Okano. 2007. Activity-based costing: How far have we come internationally? Cost Management (May/June): 12-17.

Biggs, J. R., E. J. Long and K. E. Fraedrich. 1991. Integrating accounting, planning and control. Journal of Cost Management (Spring): 11-21.

Black, R.J. and L.P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

Blackburn, J. D. 1988. The new manufacturing environment. Journal of Cost Management (Summer): 4-10.

Blank, L. L. 1987. Planning and evaluating CIM systems: An analysis. Journal of Cost Management (Spring): 57-61.

Blank, L. L. 1987. Total return requirement for technology investments. Journal of Cost Management (Fall): 46-48.

Blank, L. L. 1988. Project selection and the varying level of cost/benefit information. Journal of Cost Management (Fall): 51-56.

Blank, L. L. 1989. The use of different design processes for revenue-improvement vs. cost-reduction projects. Journal of Cost Management (Summer): 55-59.

Bledsoe, N. L. and R. W. Ingram. 1997. Customer satisfaction through performance evaluation. Journal of Cost Management (Winter): 43-50.

Bleeker, R. 2001. Key features of activity-based budgeting. Journal of Cost Management (July/August): 5-19.

Bleeker, R. 2002. CAM-I cost management systems program research report. Journal of Cost Management (November/December): 5-8.

Blocher, E. and W. L. Berry. 1998. Cost management with a strategic emphasis: Selected manufacturing cases. Journal of Cost Management (November/December): 6-11.

Block, R. J. and L. P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

Bloxham, E. 2000. Intangibles, human capital, and options value measurement. Journal of Cost Management (November/December): 26-31.

Bloxham, E. 2001. It's about time. Journal of Cost Management (July/August): 45-46.

Bloxham, E. 2001. Resolving cost and performance conflicts. Cost Management (March/April): 45-.

Bodnar, G. H. 1999. Internets and intranets: Network accounting. Journal of Cost Management (November/December): 33-37.

Boer, G. 1989. In defense of contribution margin analysis. Journal of Cost Management (Summer): 4-7.

Boer, G. 1996. Management accounting beyond the year 2000. Journal of Cost Management (Winter): 46-49.

Bonsack, R. A. 1991 Does activity-based costing replace standard costing? Journal of Cost Management (Winter): 46-47.

Booth, J. M. and B. V. Balachandran. 1999. Using ABC to identify value: An automotive retailer case study. Journal of Cost Management (September/October): 4-10.

Borden, J. P. 1990. Review of literature on activity-based costing. Journal of Cost Management (Spring): 5-12.

Borden, J. P. 1991. Software for activity-based management. Journal of Cost Management (Fall): 7-37.

Borden, J. P. 1994. Activity-based management software. Journal of Cost Management (Winter): 39-49.

Borgstrom, H. G. 2000. Performance management for government internal services. Journal of Cost Management (May/June): 28-34.

Borjesson, J. 1997. A case study on activity-based budgeting. Journal of Cost Management (Winter): 7-18.

Borthick, A. F. and H. P. Roth. 1993. Accounting for time: Reengineering business processes to improve responsiveness. Journal of Cost Management (Fall): 4-14.

Bothick, A. F. and H. P. Roth. 1997. Faster access to more information for better decisions. Journal of Cost Management (Winter): 25-30.

Borthick, A. F., P. L. Bowen, and M. C. Sullivan. 1998. Controlling JIT II: Making the system monitor itself. Journal of Cost Management (July/August): 33-41. (Summary).

Boyd, L. H. 1997. The use of cost information for making operating decisions. Journal of Cost Management (May/June): 42-47.

Bradford, M. and S. Richtermeyer. 2002. Realizing value in ERP. Journal of Cost Management (March/April): 13-19.

Brandt, L. 1987. The buzz: Competitiveness. Journal of Cost Management (Summer): 62-64. (Compares productivity growth from 1950-1985 for Japan, West Germany, Italy, France, Canada, UK and US).

Brandt, L. 1987. Setting the mood. Journal of Cost Management (Spring): 62-65.

Brewer, P.C. 1997. Managing transitional cost management systems. Journal of Cost Management (November/December): 35-40. (Uses Hofstede's measures of culture).

Brewer, P.C. 1998. Developing a data center chargeback system using ABC. Journal of Cost Management (May/June): 41-48.

Brewer, P. C. and F. A. Kennedy. 2006. Motivating lean behavior: The role of accounting. Cost Management (November/December): 22-29.

Brewer, P. C., S. Davis and T. Albright. 2005. Building a successful balanced scorecard program. Cost Management (January/February): 28-37.

Brewton, J. 2009. The lean office: Develop lean administrative procedures. Cost Management (March/April): 40-47.

Brewton, J. and W. Schiemann. 2003. Measurement: The missing ingredient in today's customer relationship management strategies. Journal of Cost Management (January/February): 5-14.

Brierley, J. A., C. J Cowton and C. Drury. 2007. The identification and type of costs used in cost reduction decisions. Cost Management (September/October): 34-39 .

Brimson, J. A. 1987. The cost accounting revolution. Journal of Cost Management (Spring): 70-72.

Brimson, J. A. 1988. High-tech Cost accounting. Journal of Cost Management (Winter): 53-55.

Brimson, J. A. 1988. Improvement and Elimination of non-value-added costs. Journal of Cost Management (Summer): 62-65.

Brimson, J. A. 1989. Technology accounting. Journal of Cost Management (Winter): 28-33.

Brimson, J. A. 1987. Technology, sunk costs, and the make-or-buy decision. Journal of Cost Management (Fall): 52-55.

Brimson, J. A. 1987. The world of cost management. Journal of Cost Management (Summer): 68-70.

Brimson, J. A. 1998. Feature costing: Beyond ABC. Journal of Cost Management (January/February): 6-12.

Brimson, J. A. 2002. Accounting charlatanism or information fog? Journal of Cost Management (July/August): 36-40.

Brimson, J. A. 2007. An ABC retrospective: "Mirror, mirror on the wall..." Cost Management (March/April): 45-47.

Brimson, J. A. 2010. The irrelevance of historical analysis.Cost Management (July/August): 26-32. (Outcome (tomorrow) = Current Conditions (today) x Transformation (process Knowledge) ).

Brimson, J. A. and S. Hillin. 2002. Predictive accounting. Journal of Cost Management (January/February): 35-38.

Brinker, B. J. 1990. ABCs, thanks, and Japanese baseball. Journal of Cost Management (Summer): 3.

Brinker, B. J. 1991. Weighty reading. Journal of Cost Management (Winter): 3.

Brinker, B. J. 1992. The state of cost management. Journal of Cost Management (Winter): 3-4.

Brinker, B. J. 1992. Letters to the editor and new cost management books. Journal of Cost Management (Spring): 3-4.

Brinker, B. J. 1992. Our readers call. Journal of Cost Management (Fall): 3.

Brinker, B. J. 1993. Who reads the Journal of Cost Management? Journal of Cost Management (Spring): 3.

Brinker, B. J. 1993. Theme issue on business process reengineering. Journal of Cost Management (Fall): 3.

Brinker, B. J. 1993. Book reviews: Strategic cost management and Peter Drucker's latest. Journal of Cost Management (Fall): 70-71.

Brinker, B. J. 1994. Performance measurement and red faces. Journal of Cost Management (Fall): 3-4.

Brinker, B. J. 1994. Review of Hronec, S. M. 1993. Vital Signs: Using Quality Time, and Cost Performance Measurements to Chart Your Company's Future. New York: AMACOM, American Management Association. Journal of Cost Management (Winter): 58-60.

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

Brinker, B. J. 1995. Letters to the editor, software for ABM, and survey. Journal of Cost Management (Spring): 3-5.

Brinker, B. J. 1995. Environmental cost management. Journal of Cost Management (Summer): 3.

Brinker, B. J. 1995. Invitation to blow smoke rings (Management Accounting 2000) and activity-based management theme issue. Journal of Cost Management (Winter): 3.

Brinker, B. J. 1996. Constant change. Journal of Cost Management (Fall): 4. (Brinker explains the journals policy change from quarterly to bimonthly along with some interesting comments about oxymorons. He also introduces the Journal of Strategic Performance Management).

Brinker, B. J. 1996. Financial management 2000: Letters to the editor. Journal of Cost Management (Winter): 3.

Brinker, B. J. 1997. Management by subtraction and letter to the editor. Journal of Cost Management (Winter): 4-5.

Brinker, B. J. 1997. Big changes, new publications, and the theory of constraints. Journal of Cost Management (January/February): 4-5.

Brinker, B. J. 1997. Integrated cost management: A companywide prescription for higher profits and lower costs. Journal of Cost Management (March/April): 4-5.

Brodeur, E. and P. Sharman. 2002. ERP cost and performance systems: Risks and opportunities. Journal of Cost Management (March/April): 20-24.

Bumacov, V. 2012. Mission drift in micro lending: How the joint use of credit scoring and poverty scoring can help MFIs get back on track. Cost Management (September/October): 29-36.

Burmeister, P. 2004. Job search in the new new economy. Cost Management (March/April): 45-48.

Bush, P. 2005. Strategic performance management in government: Using the balanced scorecard. Cost Management (May/June): 24-31.

Byerly, D., E. Revell and S. Davis. 2003. Benefits of activity-based costing in the financial services industry. Cost Management (November/December): 25-32.

Campbell, R. J., M. Janson, and J. Bush. 1991. Developing strategic cost standards in a machine-paces environment. Journal of Cost Management (Winter): 18-28.

Campbell, R., P. Brewer and T. Mills. 1997. Designing an information system using activity-based costing and the theory of constraints. Journal of Cost Management (January/February): 16 -25. (Summary).

Campi, J. P. 1991. Corporate mindset: Strategic advantage or fatal vision. Journal of Cost Management (Spring): 53-57.

Campi, J. P. 1992. It’s not as easy as ABC. Journal of Cost Management (Summer): 5-11. (Summary).

Cardinaels, E. and D. Van Ierland. 2007. Smart ways to assess customer profit. Cost Management (May/June): 26-34.

Carlson, D. A. and S. M. Young. 1993. Activity-based total quality management at American Express. Journal of Cost Management (Spring): 48-58.

Carr, D. K. 1993. Managing for effective business process redesign. Journal of Cost Management (Fall): 16-21.

Carr, L. P. 1995. Cost of quality - Making it work. Journal of Cost Management (Spring): 61-65.

Carr, L. P. and C. D. Ittner. 1992. Measuring the cost of ownership. Journal of Cost Management (Fall): 42-51. (The cost of ownership refers to the total cost of materials and materials related costs, e.g., the purchase price, costs of purchasing, costs of holding, costs of poor quality and the costs of delivery failure etc.).

Carr, L. P. and L. A. Ponemon. 1992. Manager's perceptions about quality costs. Journal of Cost Management (Spring): 65-71.

Carr, L. P. and L. A. Ponemon. 1994. The behavior of quality costs: Clarifying the confusion. Journal of Cost Management (Summer): 26-34.

Carr, L. P., W. C. Lawler and J. K. Shank. 2002. Reconfiguring the value chain: Levi's personal pair. Journal of Cost Management (November/December): 9-17. (Summary).

Castellano, J. F., S. Young, D. Anderson and W. McLean. 2004. Process-based measurements: The key to more effective decision making. Cost Management (September/October): 5-14.

Cauvin, E., B. R. Neumann and M. Roberts. 2013. Management control systems and CSR: Information overload constraints. Cost Management (September/October): 33-46.

Chakraborty, P. S., G. Majumder and B. Sarkar. 2010. Analytic network process for manufacturing supplier selection. Cost Management (January/February): 18-23.

Chalos, P. 1995. Costing, control, and strategic analysis in outsourcing decisions. Journal of Cost Management (Winter): 31-37.

Chaudhuri, S., J. Staier, S. Verma, J. Lawton and J. Miller. 2010. The metrics reference model: A jumpstart for business intelligence initiatives. Cost Management (September/October): 21-28. (The CAM-I Business Intelligence working group created the Metrics Reference Model to help organizations build a holistic framework for performance measurement).

Cherry, C. K. 1994. Reengineering: Harnessing creativity and innovation. Journal of Cost Management (Summer): 49-61.

Cherry, K. 1993. Why aren't more investments profitable? Journal of Cost Management (Summer): 28-37. (Summary).

Chiang, B. 2002. Activity-based benchmarking in the healthcare industry. Journal of Cost Management (January/February): 43-48.

Chiang, B. 2013. Estimating nursing costs and implications for patient billing from the perspective of accounting. Cost Management (January/February): 24-31.

Christopher, B. 2002. New ideas for cost and profit management. Journal of Cost Management (July/August): 41-44.

Christopher, B. 2002. Aiming for profit. Journal of Cost Management (November/December): 42-45.

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. 2003. Systems structure & system thinking for improving results in a world of change. Cost Management (July/August): 44-.

Christopher, W. F. 2000. A hands-on approach to profit management. Journal of Cost Management (September/October): 10-12.

Christopher, W. F. 2002. Enron - Who? what? how? when? Journal of Cost Management (September/October): 47-48.

Christopher, W. F. 2004. Best practices in management accounting? Cost Management (July/August): 33-36.

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.

Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (This paper was originally published in 1931). (Summary).

Church, P. H. and K. R. Lambert. 1993. Outside influences on capital budgeting systems. Journal of Cost Management (Fall): 54-59.

Cinquini, L. and A. Lugara. 2013. A storage economics model to assess IT performance. Cost Management (September/October): 22-32.

Clausing, N. 1990. But what's my cost? Journal of Cost Management (Fall): 52-56.

Clinton, B. D. 2004. Supply chain development for the lean enterprise by Robin Cooper and Regine Slagmulder. Cost Management (January/February): 45-46.

Clinton, B. D. and A. H. Graves. 1999. Product value analysis: Strategic analysis over the entire product life cycle. Journal of Cost Management (May/June): 22-29. (Summary).

Clinton, B. D. and A. van der Merwe. 2006. Management accounting - Approaches, techniques, and management processes. Cost Management (May/June): 14-22.

Clinton, B. D. and A. van der Merwe. 2008. Understanding resource consumption and cost behavior. Cost Management (May/June): 33-39.

Clinton, B. D. and A. van Der Merwe. 2008. Understanding resource consumption and cost behavior - Part II. Cost Management (July/August): 14-20.

Clinton, A. M. and B. D. Clinton. 2013. Activities to metrics mapping: An aid to applying the balanced scorecard to MFIS. Cost Management (March/April): 30-38.

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing - Just in time. Journal of Cost Management (November/December): 30-37. (Summary).

Clinton, B. D., L. J. Matuszewski and D. E. Tidrick. 2011. Escaping professional dominance? Cost Management (September/October): 43-47. (Discussion of how to change the financial accounting dominance over management accounting).

Cluskey, G. R., M. H. Raiborn, and D. T. Modianos. 2000. Multiple-cost flexible budgets and PC-based regression analysis. Journal of Cost Management (July/August): 35-47.

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

Cobble, C. 1999. ABC pilots and beyond. Journal of Cost Management (March/April): 37-38.

Coburn, S., H. Grove, and W. Ortega. 1998. Business process reengineering using activity-based management. Journal of Cost Management (September/October): 41-47.

Cochran, D. S. 2006. Detachment from management accounting requires system design. Cost Management (March/April): 20-28.

Coda, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37. (Textbook versus practical decision making).

Cohen, J. R. and L. Paquette. 1991. Management accounting practices: Perceptions of controllers. Journal of Cost Management (Fall): 73-83.

Cokins, G. 1999. Using ABC to become ABM. Journal of Cost Management (January/February): 29-35. (Summary.)

Cokins, G. 2000. The changing face of cost management in the auto industry. Journal of Cost Management (September/October): 13-15.

Cokins, G. 2002. Integrating target costing and ABC. Journal of Cost Management (July/August): 13-22.

Cokins, G. 2003. Identifying and measuring the cost of error and waste. Journal of Cost Management (March/April): 6-15.

Cokins, G. 2003. Measuring profits and costs across the supply chain for collaboration. Cost Management (September/October): 22-29.

Cokins, G. 2004. Recommended readings - Economic value management: Applications and techniques by Eleanor Bloxham. Cost Management (January/February): 44.

Cokins, G. and A. Van Der Merwe. 2013. Enterprise optimization and management accounting's adopted principles. Cost Management (May/June): 7-15.

Cokins, G. and D. Hicks. 2007. Where does ABC fit amongst the clutter of managerial accounting? Cost Management (March/April): 21-28.

Colbert, G. J. and B. H. Spicer. 1998. Linking activity-based costing and transfer pricing for improved decisions and behavior. Journal of Cost Management (May/June): 20-26.

Colton, S. D. 2001. The changing role of the controller. Journal of Cost Management (November/December): 5-10.

Committe, B. E. and D. J. Grinnell. 1992. Predatory pricing, the price-cost test, and activity-based costing. Journal of Cost Management (Fall): 52-58.

Compton, T. R., L. B. Hoshower, and W. H. Draeger. 1998. Reengineering transaction processing systems at Cummins Engine. Journal of Cost Management (May/June): 6-12.

Contino, M. S. 2005. Organizational readiness: Finding the key indicators of performance. Cost Management (September/October): 24-30.

Cook, I. A., M. Burnett, and P. N. Gordon. 1988. CMP and managing indirect costs in the eighties. Journal of Cost Management (Spring): 18-28.

Cooper, R. 1987. Does Your company need a new cost system? Journal of Cost Management (Spring): 45-49.

Cooper, R. 1987. The two-stage procedure in cost accounting: Part one. Journal of Cost Management (Summer): 43-51.

Cooper, R. 1987. The Two-stage procedure in cost accounting: Part two. Journal of Cost Management (Fall): 39-45.

Cooper, R. 1988. The rise of activity-based costing- Part one: What is an activity-based cost system? Journal of Cost Management (Summer): 45-54.

Cooper, R. 1988. The rise of activity-based costing - Part two: When do I need an activity-based cost system? Journal of Cost Management (Fall): 41-48.

Cooper, R. 1988. When should you use machine-hour costing? Journal of Cost Management (Spring): 33-39.

Cooper, R. 1989. The rise of activity-based costing-part three: How Many cost drivers do you need, and how do you select them? Journal of Cost Management (Winter): 34-45.

Cooper, R. 1989. The Rise of activity-based costing - Part four: What do activity-based cost systems look like? Journal of Cost Management (Spring): 38-49.

Cooper, R. 1990. Activity-based costing. Journal of Cost Management (Spring): 3-4.

Cooper, R. 1990. Cost Classification in unit-based and activity-based manufacturing cost systems. Journal of Cost Management (Fall): 4-14.

Cooper, R. 1990. Implementing an activity-based cost system. Journal of Cost Management (Spring): 33-42. (Summary).

Cooper, R. 1996. Activity-based management and the lean enterprise. Journal of Cost Management (Winter): 6-14. (Summary).

Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9. (Summary).

Cooper, R. 2002. Target costing for new-product development. Journal of Cost Management (May/June): 5-12.

Cooper, R. and R. Slagmulder. 2002. Target costing for new-product development: Product-level target costing. Journal of Cost Management (July/August): 5-12.

Cooper, R. and R. Slagmulder. 2002. Target costing for new-product development: Component-level target costing. Journal of Cost Management (September/October): 36-43.

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. 2003. Strategic cost management: Expanding scope and boundaries. Journal of Cost Management (January/February): 23-30.

Cooper, R. and R. Slagmulder. 2004. Cost analysis outside the organization. Cost Management (May/June): 44-46.

Coppage, R. E. and G. R. French. 2002. Restructuring management accounting education. Journal of Cost Management (March/April): 40-45.

Corbett, T. 2000. Throughput accounting and activity-based costing: The driving factors behind each methodology. Journal of Cost Management (January/February): 37-45. (Summary).

Cosa, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37.

Cotton, W. D. J. and P. Ricci. 1993. Using activity-based costing to satisfy the uniform inventory capitalization rules. Journal of Cost Management (Fall): 60-68.

Cross, K. and R. Lynch 1989. Accounting for competitive performance. Journal of Cost Management (Spring): 20-28.

Crusoe, J., G. Schmelzle, and T. E. Buttross. 1999. The hidden costs of adopting JIT manufacturing. Journal of Cost Management (December): 23-26. (Summary).

Cucuzza, T. G. and J. Cherian. 2001. The internet and e-business: Trends and implications for the finance function. Journal of Cost Management (May/June): 5-14.

Cunningham, J. 2006. Pricing custom products without a standard cost system. Cost Management (January/February): 45-47.

Curtis, C. C. 1994. Nonfinancial performance measures in new product development. Journal of Cost Management (Fall): 18-26.

Curtis, C. C. 1997. Target costing - A book review. Journal of Cost Management (March/April): 42-43.

Curtis, C.C. and L.W. Ellis. 1997. Balanced scorecards for new product development. Journal of Cost Management (May/June): 12-18.

Czyzewski, A. B. and R. P. Hull. 1991. Improving profitability with life cycle costing. Journal of Cost Management (Summer): 20-27. (Summary).

Dahl, T. 2004. The unfreezing of America. Cost Management (November/December): 16-22.

Dahl, T. 2005. Transforming the organic organization: The helpfulness of crises. Cost Management (November/December): 27-29.

Dailey, M. J. 1998. Pattern analysis for cost management: A case study and model. Journal of Cost Management (July/August): 42-48.

Davies, M. and A. Warman. 1998. Auditing performance indicators: The meteorological office case study. Journal of Cost Management (January/February): 43-48.

Davis, S., T. Albright and M. McCoskey. 2011. Establishing a transfer price for an intermediate product: Case study from a multinational enterprise. Cost Management (September/October): 16-22.

Dayson, K. and P. Vik. 2014. Toward an architecture of microcredit regulation: The case of the European code of good conduct. Cost Management (March/April): 18-25.

De La Villarmois, O. and Y. Levant. 2009. Simplified customer profitability evaluation: The equivalence-based method. Cost Management (July/August): 28-34.

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

DeBusk, G. K. and C. DeBusk. 2010. Characteristics of successful lean six sigma organizations. Cost Management (January/February): 5-10. (Survey of accounting and finance executives in 165 organizations).

DeBusk, G. K. and C. DeBusk. 2011. Has your accounting department evolved?: Accounting and the use of lean six sigma. Cost Management (May/June): 15-19.

DeBusk, G. K. and C. DeBusk. 2012. The case for lean accounting: Part I. Cost Management (May/June): 20-24.

DeBusk, G. K. and C. DeBusk. 2012. The case for lean accounting: Part II - Value stream costing. Cost Management (July/August): 22-30.

Debusk, G. K. and C. Debusk. 2013. The case for lean accounting: Part III - Performance measurement and the box score report. Cost Management (January/February): 44-48.

Debusk, G. K. and C. Debusk. 2014. The case for lean accounting: Part IV - Features and characteristics costng. Cost Management (January/Feburary): 34-38.

Dedera, C. R. 1996. Harris semiconductor ABC: Worldwide implementation and total integration. Journal of Cost Management (Spring): 44-58.

Deluzio, M. and B. Hawkey. 2006. Strategy deployment: Effective alignment of lean to drive profitable growth. Cost Management (March/April): 30-39.

Deluzio, M. C. 1993. Management accounting in a just-in-time environment. Journal of Cost Management (Winter): 6-15. (Summary).

Deluzio, M. C. 1993. The tools of just-in-time. Journal of Cost Management (Summer): 13-20. (Summary).

Desmarais, M. 2010. The call center's main purpose is to retain customers. Cost Management (September/October): 29-34.

Dhavale, D. G. 1993. Activity-based costing in cellular manufacturing systems. Journal of Cost Management (Spring): 13-27.

Dhavale, D. G. 1996. Performance measures for cell manufacturing and focused factory systems. Journal of Cost Management (Spring): 59-69.

Dhavale, D. G. 1996. Problems with existing manufacturing performance measures. Journal of Cost Management (Winter): 50-55.

Dhingra, A. H. 2006. Executing strategy in the financial services industry: The key to competitive advantage. Cost Management (July/August): 31-39.

Diekmann, D. and M. C. Kocakulah. 2002. Achieving quality in a manufacturing environment: A case study. Journal of Cost Management (May/June): 38-43.

Dierks, P. A. and G. Cokins. 2001. The CAM-I glossary of activity-based management. Journal of Cost Management (January/February): 34-43.

Dillard, J. F. and D. Layzell. 2004. The accountability of accountability systems. Cost Management (May/June): 6-14.

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

Dion, K. R. 2000. Measuring intangible assets: The internal perspective. Journal of Cost Management (May/June): 35-40.

Dolinsky, L. R. and T. E. Vollman. 1991. Transaction-based overhead considerations for product design. Journal of Cost Management (Summer): 7-19.

Donelan, J. G. and E. A. Kaplan. 1998. Value chain analysis: A strategic approach to cost management. Journal of Cost Management (March/April): 7-15. (Summary).

Doran, D. T. and J. E. Dowd. 1999. Depreciation and amortizing cost in activity-based costing systems. Journal of Cost Management (September/October): 34-38.

Dosch, J. 2008. Accounting degree opportunities - Now more than ever. Cost Management (September/October): 47-48.

Dosch, J. 2010. Teaching management accounting online. Cost Management (March/April): 44-48.

Dosch, J. and M. Wilson. 2007. Are you satisfied with your company's ABC system? Cost Management (March/April): 34-39. (Survey).

Dowdle, P., J. Stevens, B. McCarthy and D. Daly. 2003. Process-based management: The road to excellence. Cost Management (July/August): 12-19.

Dowdle, P., J. Stevens and D. Daly. 2006. Process-based management at work in an organization. Cost Management (September/October): 28-35 .

Dressler, S. 2002. Management accounting master: Closing the gap between managerial accounting and external reporting. Journal of Cost Management (January/February): 18-29.

Dressler, S. and K. Muller. 2003. Competitive advantage for integrated vertical value chains. Cost Management (September/October): 5-13.

Drtina, R. E. and G. A. Monetti. 1995. Controlling flexible business strategies. Journal of Cost Management (Fall): 42-49.

Drumheller, H. K. 1993. Making activity-based costing practical. Journal of Cost Management (Summer): 21-27.

Drury, D. H. and C. S. McWatters. 1998. Management accounting paradigms in transition. Journal of Cost Management (May/June): 32-40.

Duboff, R. S. 2007. ROI for marketing: Computing costs is the easy part. Cost Management (July/August): 40-47.

Dutta, S. and R. Lawson. 2006. The coming nanotech revolution - Accounting challenges. Cost Management (May/June): 39-48.

Dutta, S. and R. Lawson. 2008. Broadening value chain analysis for environmental factors. Cost Management (March/April): 5-14.

Dutta, S. K. and R. A. Lawson. 2009. Aligning performance evaluation and reward systems with corporate sustainability goals. Cost Management (November/December): 15-23.

Dutton, J. J. and M. Ferguson. 1996. Target costing at Texas Instruments. Journal of Cost Management (Fall): 33-38.

Eaton, T. V. and H. P. Roth. 1998. Disclosing managerial information: The Jenkins Committee recommendations. Journal of Cost Management (January/February): 37-42.

Eccles, R. G. 1987. Analyzing Your company's transfer pricing practices. Journal of Cost Management (Summer): 21-33.

Edds, D.B. and S. Nielsen. 2000. Activity-based costing: Affecting the culture of government and education. Journal of Cost Management (January/February): 12-15.

Edersheim, E. H., and B. Vanderbosch. 1991. How to make accounting count: Causal-based accounting. Journal of Cost Management (Winter): 5-17. (Summary).

Edersheim, E. H. and J. Wilson. 1992. Complexity at consumer goods companies: Naming and taming the beast. Journal of Cost Management (Fall): 26-36.

Eiler, B. and T. Cucuzza. 2002. Crisis in management accounting. Journal of Cost Management (July/August): 29-32.

Eiler, R. G. 1988. Cost management's link to strategy. Journal of Cost Management (Winter): 3.

Eiler, R. G. 1989. Linking to strategy. Journal of Cost Management (Fall): 3-4.

Eiler, R. G., and J. P. Campi. 1990. Implementing Activity-based costing at a process company. Journal of Cost Management (Spring): 43-50.

Eiler, R. G., J. G. Kammlade, and R. B. Troxel. 1987. Welcome. Journal of Cost Management (Spring): 3- 4.

Elliott, G. 2001. The seven principles of effective cost management. Journal of Cost Management (March/April): 40-44.

Ellram, L. M. 1995. Activity-based costing and total cost of ownership: A critical linkage. Journal of Cost Management (Winter): 22-30.

Ellram, L. M. and E. Feitzinger. 1997. Using total profit analysis to model supply chain decisions. Journal of Cost Management (July/August): 12-21.

Emblemsvåg, J. 2004. Activity-based costing and economic profit: Why, what, and how. Cost Management (July/August): 38-46.

Emore, J. R., and J. A. Ness. 1991. The slow pace of meaningful change in cost systems. Journal of Cost Management (Winter): 36-45.

Engwall, R. L. 1987. Managing Investments strategically. Journal of Cost Management (Fall): 56-58.

Engwall, R. L. 1988. Designing the optimal investment strategy. Journal of Cost Management (Winter): 56-60.

Engwall, R. L. 1988. Investment evaluation methodologies. Journal of Cost Management (Spring): 40-44. (Summary).

Engwall, R. L. 1988. Cost/benefit analysis. Journal of Cost Management (Fall): 64-70.

Engwall, R. L. 1989. Investment justification issues. Journal of Cost Management (Spring): 50-53. (Summary).

Engwall, R. L. 1989. Need for change. Journal of Cost Management (Summer): 51-54.

Engwall, R. L. 1989. CIM/JIT investment justification. Journal of Cost Management (Fall): 35-39.

Engwall, R. L. 1990. Planning is critical to investment justification. Journal of Cost Management (Summer): 60-64.

Epstein, M. J. and M. Roy. 1997. Environmental management to improve corporate profitability. Journal of Cost Management (November/December): 26-34.

Essreg, A. 2004. Answers to the dilemma of limited resource availability. Cost Management (November/December): 12-14.

Evans, J. H., Y. Hwang, and N.J. Nagarajan. 1997. Cost reduction and process reengineering in hospitals. Journal of Cost Management (May/June): 20-27.

Everaert, P. and W. Bruggeman. 2007. Time-driven activity-based costing: Exploring the underlying model. Cost Management (March/April): 16-20.

Everaert, P., G. Cleuren and S. Hoozée. 2012. Using time-driven ABC to identify operational improvements: A case study in a university restaurant. Cost Management (March/April): 41-48.

Fargher, N. and D. Morse 1998. Quality costs: Planning the trade-off between prevention and appraisal activities. Journal of Cost Management (January/February): 14-22. (Summary).

Feit, D. 2003. Measuring performance in the public sector. Journal of Cost Management (March/April): 39-45.

Fetzer, B. L. and L. Kren. 2012. More effective planning in a traditional two-stage cost system with activity-based management. Cost Management (November/December): 6-11.

Feuss, W. J., J. Harmon, J. Wirtenberg and J. Wides. 2004. Linking employees, customers, and financial performance in organizations. Cost Management (January/February): 12-22.

Fink, R. L., G. W. Margavio and T. M. Margavio. 1994. Evaluating capital investments in quality improvement. Journal of Cost Management (Spring): 57-62. (Discussion of the Taguchi loss function in relation to capital investments).

Fisher, J. 1992. Use of nonfinancial performance measures. Journal of Cost Management (Spring): 31-38.

Fisher, J. 1995. Implementing target costing. Journal of Cost Management (Summer): 50-59.

Fisher, J. S. 1996. Revolution in 21st century finance management. Journal of Cost Management (Winter): 3-4. (This is a letter to the editor).

Flegm, E. H. 1996. The future of management and financial accounting. Journal of Cost Management (Winter): 44-45.

Flower, J. 2004. The healthcare cost crisis: What must be done. Cost Management (November/December): 23-33.

Fogelhelm, J. 1997. Product costing in the paper industry. Journal of Cost Management (September/October): 42-46.

Foster, B. P. 2008. Analyzing the cost and effectiveness of governmental policies. Cost Management (May/June): 5-15.

Foster, B. P. 2011. Does expenditure per student impact educational outcomes? Some evidence from a large metropolitan school district. Cost Management (January/February): 35-48.

Foster, B. P. and S. J. Baxendale. 2008. The absorption vs. direct costing debate.Cost Management (July/August): 40-48.

Foster, B. P. and T. J. Ward. 1998. Improving the odds of successfully adopting accounting innovations. Journal of Cost Management (May/June): 27-31.

Foster, G. 1996. Management accounting in 2000. Journal of Cost Management (Winter): 36-39.

Foster, G. and C. T. Horngren. 1988. Cost accounting and cost management in a JIT environment. Journal of Cost Management (Winter): 4-14.

Foster, G. and C. T. Horngren. 1988. Flexible manufacturing systems: Cost management and cost accounting implications. Journal of Cost Management (Fall): 16-24.

Foster, G., M. Gupta and L. Sjoblom. 1996. Customer profitability analysis: Challenges and new directions. Journal of Cost Management (Spring): 5-17. (Summary 1). (Summary 2).

Frecka, T. J., and R. McIlhattan 1987. Does your direct labor-based cost system make sense? Journal of Cost Management (Fall): 32-38.

Freeman, T. 1998. Transforming cost management into a strategic weapon. Journal of Cost Management (November/December): 13-26.

Fullerton, R. R. 2003. Performance measurement and reward systems in JIT and non-JIT firms. Cost Management (November/December): 40-47. (Summary).

Gaiser, B. 1997. German cost management systems. Journal of Cost Management (September/October): 35-41. (Summary).

Gaiser, B. 1997. German cost management systems (part 2). Journal of Cost Management (November/December): 41-45. (Summary).

Gamster, S. 1999. Using activity-based management to justify ERP implementations. Journal of Cost Management (September/October): 24-33.

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).

Garber, M. 2004. Advertising by the numbers: Controlling the finances of a half-trillion dollar industry. Cost Management (July/August): 13-21.

Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14.

Garber, M. 2009. Buried treasure: Unearth millions in your advertising budget. Cost Management (May/June): 5-17.

Garber, M. 2009. Buried treasure: Unearth millions in your advertising budget - Part II. Cost Management (July/August): 16-27.

Garber, M., K. Losko and R. Sangha. 2012. Accounting for a corporate takeover. Cost Management (January/February): 44-48.

Garcia, G.D. 2000. Creating performance measures to ensure customer satisfaction. Journal of Cost Management (July/August): 22-27.

Garg, A., D. Ghosh and H. Halper. 2004. Best practices in management accounting. Cost Management (March/April): 21-25.

Gatti, J.F. and D.J. Grinnell. 2000. Joint cost allocations: Measuring and promoting productivity and quality improvements. Journal of Cost Management (July/August): 13-21.

Gaumnitz, B. R. and F. P. Kollaritsch. 1991. Manufacturing variances: Current practice and trends. Journal of Cost Management (Spring): 58-64.

Geiger, J. and R. L. Winn III. 1987. Leader/follower competition in the department of defense. Journal of Cost Management (Spring): 13-24.

Gerdin, J. 2004. Activity-based variance analysis: New tools for cost management. Cost Management (September/October): 38-48.

Gerhardt, B. R. 2005. Who should pay for in-house lawyers? Cost Management (July/August): 21-24.

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.

Gilmore, J. H. 1993. Reengineering for mass customization. Journal of Cost Management (Fall): 22- 29.

Gitzel, R. and M. Herbort. 2008. Optimizing life cycle cost using genetic algorithms. Cost Management (November/December): 34-47.

Gong, I. J., K. R. Kumar, T. W. Lin and S. Zhao. 2014. Inter-industry study of competitive strategy and performance measures. Cost Management (January/Feburary): 39-47.

Gooderham, G. 2001. The top 10 lessons of implementing performance management systems. Journal of Cost Management (January/February): 29-33.

Gordon, G. 2010. Value stream costing as a management strategy for operational improvement. Cost Management (January/February): 11-17.

Gordon, G. 2012. Critical factor accounting and management. Cost Management (January/February): 23-28.

Govindarajan, V. and J. K. Shank. 1989. Strategic cost analysis: The Crown Cork and Seal Case. Journal of Cost Management (Winter): 5-15.

Govindarajan, V. and J. K. Shank. 1992. Strategic cost management: Tailoring controls to strategies. Journal of Cost Management (Fall): 14-24.

Grady, M. W. 1988. Is your cost management system meeting your needs? Journal of Cost Management (Summer): 11-15.

Grasso, L. 2008. The accounting Ph.D. shortage: Crisis or opportunity? Cost Management (March/April): 15-25. (Note).

Grasso, L. P. 1997. Is it time to revisit zero-base budgeting? Journal of Cost Management (March/April): 22-30.

Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19.

Grasso, L. P. 2006. Letter to the editor: RCA is not lean. Cost Management (November/December): 6-8. (Response to Van der Merwes letter).

Grayson, C. J. Jr. 2003. K-12 education testing: Better, faster and cheaper. Cost Management (July/August): 36-43.

Green, F. B. and F. E. Amenkhienan. 1992. Accounting innovations: A cross-sectional survey of manufacturing firms. Journal of Cost Management (Spring): 58-64.

Greenberg, P. S. 1988. Human resources in an advanced manufacturing environment. Journal of Cost Management (Spring): 52-54.

Greene, A. H., and P. Flentov. 1990. Managing performance: Maximizing the benefit of activity-based costing. Journal of Cost Management (Summer): 51-59.

Greenwood, T. G. and J. M. Reeve. 1992. Activity-based cost management for continuous improvement: A process design framework. Journal of Cost Management (Winter): 22-40.

Greenwood, T. G. and J. M. Reeve. 1994. Process cost management. Journal of Cost Management (Winter): 4-19. (Summary).

Greeson, C. B. and M. C. Kocakulah. 1997. Implementing an ABC pilot at Whirlpool. Journal of Cost Management (March/April): 16-21.

Grinnell, D. J. and H.G. Hunt III. 1999. Capital budgeting for pollution prevention. Journal of Cost Management (July/August): 3-9.

Gumbus, A., B. Lyons and T. Wilson. 2004. Designing a strategy to effectively communicate the balanced scorecard. Cost Management (March/April): 35-38.

Gupta, M. 2012. Balanced scorecard and theory of constraints: A synergistic framework. Cost Management (July/August): 32-42 and 44-47.

Gupta, M. and S. Baxendale. 2008. The enabling role of ABC systems in operations management. Cost Management (September/October): 5-17.

Gupta, M., R. Palmer and C. Sprenger. 2007. Purchasing card use in North America: Past, present, and future. Cost Management (January/February): 22-28.

Gupta, M., R. J. Palmer and M. Marku. 2008. Travel card use in North America. Cost Management (March/April): 35-44.

Gupta, M., S. Baxendale, and K. McNamara. 1997. Integrating TOC and ABCM in a health care company. Journal of Cost Management (July/August): 23-33.

Gust, B. 1987. The impact of the tax reform act of 1986 on cost accounting. Journal of Cost Management (Summer): 52-55.

Hall, R., N. P. Galambos, and M. Karlsson. 1997. Constraint-based profitability analysis: Stepping beyond the Theory of Constraints. Journal of Cost Management (July/August): 6-10. (Summary).

Hall, R. W. 1993. Numerical Nonsense. Journal of Cost Management (Winter): 3-4.

Hall, R. W. 1996. The not-so-simple broadening of performance measurement. Journal of Cost Management (Spring): 3-4.

Hammer, B. and C. H. Stinson. 1995. Managerial accounting and environmental compliance costs. Journal of Cost Management (Summer): 4-10. (Summary).

Harrington, H. J. 1993. Process breakthrough: Business process improvement. Journal of Cost Management (Fall): 30-43.

Harrington, H. J. 1997. The new model for improvement - Total improvement management. Journal of Cost Management (January/February): 32 -39.

Hartarska, V., D. Nadolnyak and X. Shen. 2012. Social performance and cost-minimizing MFI size. Cost Management (September/October): 20-28. ("This article develops a model to identify the optimal MFI size by taking into account both the outreach and the sustainability aspects of MFI performance." MFI refers to microfinance institution).

Haskett, D. and D. Ziegenfuss. 1999. Developing a strategy to control credit card fraud. Journal of Cost Management (December): 16-21.

Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.

Heagy, C. D. 1991. Determining the optimal quality costs by considering cost of lost sales. Journal of Cost Management (Fall): 64-72.

Healy, J. P. and R. G. Stephens. 1999. Accounting for scrap in multiphase sequential production processes using an activity-based cost system. Journal of Cost Management (January/February): 3-9.

Heard, E. 1996. Investment justification: The cost justification charade. Journal of Cost Management (Summer): 60-65. (Summary).

Hellwich, M. A. 2004. Strategic decision making across professional disciplines. Cost Management (March/April): 39-42.

Herath, H. S. B. 2011. Cybersecurity: An emerging area for collaborative post-modern management accounting. Cost Management (January/February): 14-26.

Herr, J. D. 1988. Managing logistics costs as a business investment. Journal of Cost Management (Winter): 44-49.

Hes, T. 2014. A global collateral system for microfinance sector. Cost Management (March/April): 26-36.

Heung, J. 2005. Profit and readiness: Motivation and its meaning for cost management in the armed services. Cost Management (May/June): 16-23.

Hicks, D. T. 2005. Good decisions require good models: Developing activity-based solutions that work for decision makers. Cost Management (May/June): 32-40.

Hilker, C. 2011. Effective cost management for the lean enterprise. Cost Management (July/August): 17-22.

Hilker, C. 2013. User interaction revolution. Cost Management (July/August): 6-11. (Examines the effects of mobile and analytical applications on cost management systems).

Hilker, C. and F. Laluyaux. 2011. High performance profitability. Cost Management (November/December): 17-23.

Himme, A. 2010. Cost management projects in Germany. Cost Management (January/February): 24-32.

Hirsch, M. L. Jr. and M. C. Nibbelin. 1992. Incremental, separable, sunk and common costs in activity-based costing. Journal of Cost Management (Spring): 39-47.

Hoffecker, J. and C. Goldenberg. 1994. Using the balanced scorecard to develop company-wide performance measures. Journal of Cost Management (Fall): 5-17.

Hoffjan, A. and H. Kruse. 2006. Open book accounting in supply chains - When and how is it used in practice? Cost Management (November/December): 40-47.

Hogue, Z. 2001. Strategic management accounting in the value-chain framework: A case study. Journal of Cost Management (March/April): 21-27.

Hohner, G. 1989. Managing the flow of quality information in manufacturing: Distributed processing and manufacturing cells. Journal of Cost Management (Fall): 50-54.

Hong, J. 2000. Improving production decisions: A case for activity-based costing. Journal of Cost Management (January/February): 31-35.

Hopson, J. F., D. R. Gibson, and S. M. Zimmerman. 1990. Simplifying the use of the economic order quantity formula to control inventory cost. Journal of Cost Management (Winter): 8-12.

Horngren, C. T., and G. Foster. 1988. Flexible manufacturing systems: Cost management and cost accounting implications. Journal of Cost Management (Fall): 16-24.

Hornsby, D. D. and S. Baxendale. 2001. Building a balanced scorecard for entrepreneurs. Journal of Cost Management (November/December): 33-38.

Horváth, P. 2009. What is "German controlling"? Cost Management (March/April): 16-19.

Horvath, P. and A. Aschenbrucker. 2013. "What makes controllers (more) successful: It's all about behavior!" Summary. Cost Management (November/December): 18-26.

Horváth, P. and B. Sebastian. 2012. Green target costing: Getting ready for the green challenge! Cost Management (May/June): 25-32, 34-36.

Horvath, P., R. Gleich, and S. Schmidt. 1998. Linking target costing to ABC at a U.S. automotive supplier. Journal of Cost Management (March/April): 16-24.

Howard, P. 1995. Architecture for an activity-based costing system. Journal of Cost Management (Winter): 14-21.

Hribar, P., R. M. Lindsay, and A. R. Loustel. 1997. Weyerhaeuser’s integrated performance measurement system. Journal of Cost Management (May/June): 36-40.

Huang, L. 1999. The integration of activity-based costing and the theory of constraints. Journal of Cost Management (November/December): 21-27. (Summary).

Hubbell, W. W. Jr. 1996. Combining economic value added and activity-based management. Journal of Cost Management (Spring): 18-29.

Hubbell, W. W. Jr. 1996. A case study in economic value added and activity-based management. Journal of Cost Management (Summer): 21-29.

Hudon, M. and A. Perilleux. 2013. Performance management of double bottom line institutions: Evidence from Banco Compartamos. Cost Management (January/February): 14-23.

Hughes, S. B. and D. M. Willis. 1995. How quality control concepts can reduce environmental expenditures. Journal of Cost Management (Summer): 15-19. (Summary).

Hugos, M. 2005. Profitable structures for strategic alliances. Cost Management (September/October): 5-12.

Hujsak, J. 2010. Sustainability, globalization, and economic pragmatism. Cost Management (March/April): 16-23.

Hujsak, J. 2010. The transformative effect of cellular communications on emerging economies. Cost Management (July/August): 5-19.

Hujsak, J. 2011. The economic impact of the global water crisis. Part 2: The global food supply chain. Cost Management (September/October): 34-42.

Hujsak, J. 2011. The emerging global water crisis and its economic implications Part 1: Defining the problem. Cost Management (January/February): 27-34.

Hujsak, J. 2013. The economic impact of the global water crisis, Part 3: Water and the global industrial sector. Cost Management (July/August): 39-47.

Huntzinger, J. 2006. Economies of scale are dead: Right-sizing for effective cost management and operations. Cost Management (January/February): 18-26.

Israelsen, P. and J. M. Reeve. 1998. Profit reporting and analysis in complex market and manufacturing environments. Journal of Cost Management (July/August): 16-32.

Jasmon, A. and R. Bakar. 2014. Harmonizing service performance measurement frameworks: The case of health care. Cost Management (January/Feburary): 22-32.

Jeans, M. 1988. Aligning product costing techniques with manufacturing realities. Journal of Cost Management (Fall ): 49-50.

Jeans, M. and M. Morrow. 1990. Performance measurement in U.K. industry. Journal of Cost Management (Winter): 51-54.

Johansson, H. 1987. Is inventory shrinking your bottom line? Journal of Cost Management (Fall): 49-51.

Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).

Johnson, H. T. 1990. Activity management: Reviewing the past and future of cost management. Journal of Cost Management (Winter): 4-7.

Johnson, H. T. 1990. Beyond product costing: A challenge to cost management's conventional wisdom. Journal of Cost Management (Fall): 15-21. (Summary).

Johnson, H. T. 1995. Management accounting in the 21st century. Journal of Cost Management (Fall): 15-20. (Summary).

Johnson, H. T. 1996. A shadow from the past haunts the future of management accounting. Journal of Cost Management (Winter): 4-5. (This is a letter to the editor).

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Joshi, S. and R. Krishnan. 2010. Sustainability accounting systems with a managerial decision focus. Cost Management (November/December): 20-29.

Joyce, T. and B.P. Stivers. 2000. Leveraging knowledge in small firms. Journal of Cost Management (May/June): 6-10.

Juran, D. C. and H. Dershin. 2002. Real world supply chain assessment and improvement. Journal of Cost Management (September/October): 13-25.

Juras, P. E., P. A. Dierks and S. S. Barona. 1996. Building activity-flow cost models in spreadsheets. Journal of Cost Management (Spring): 70-79.

Kalagnanam, S. S. and E. M. Matsumura. 1995. Cost of quality in an order entry department. Journal of Cost Management (Fall): 68-74.

Kammlade, J. G. 1988. Advancing nation: Disease - A call for prescriptions. Journal of Cost Management (Spring): 3.

Kammlade, J. G. 1989. Life cycle cost management. Journal of Cost Management (Spring): 3.

Kammlade, J. G., P. Mehra, and T. R. Ozan 1989. A process approach to overhead management. Journal of Cost Management (Fall): 5-10.

Kaplan, R. S. 1990. Measures for manufacturing excellence: A summary. Journal of Cost Management (Fall): 22-29.

Kaplan, R. S. 1995. New roles for management accountants. Journal of Cost Management (Fall): 6-13.

Kaplan, R. S. 2006. A few words from Robert S. Kaplan. Cost Management (July/August): 6-8.

Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).

Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15 .

Kaplan, R. S. and V. G. Narayanan. 2001. Measuring and managing customer profitability. Journal of Cost Management (September/October): 5-15.

Kato, Y., G. Boer and C. W. Chow. 1995. Target costing: An integrative management process. Journal of Cost Management (Spring): 39-51.

Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).

Kee, R. C. 1999. Using economic value added with ABC to enhance production-related decision making. Journal of Cost Management (December): 3-15. (Summary).

Keegan, D. P. and S. W. Pesci. 1994. Why not reengineer the management process itself? Journal of Cost Management (Summer): 63-70.

Kelly, K. H. 1987. Measures for manufacturing excellence: A Summary. Journal of Cost Management (Fall): 3-4.

Kennedy, F. A. and J. Huntzinger. 2005. Lean accounting: Measuring and managing the value stream. Cost Management (September/October): 31-38.

Kershaw, R. 2000. The Theory of Constraints: Strategic implications for product pricing decisions. Journal of Cost Management (January/February): 4-11.

Kershaw, R. 2004. Measuring performance during economic slowdowns. Cost Management (September/October): 31-37.

Kershaw, R. and S. Mahenthiran. 1998. Business process change and the role of the management accountant. Journal of Cost Management (March/April): 31-38.

Kettering, R. C. 1991. A no-cost approach to incorporate behavioral awareness into decision making. Journal of Cost Management (Summer): 59-63.

Keys, D. E. 1994. Tracing costs in the three stages of activity-based management. Journal of Cost Management (Winter): 30-37. (Summary).

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.

Khan, S. and A. Ashta. 2012. Cost control in microfinance: Lessons from ASA. Cost Management (January/February): 5-22.

Kim, I. 1989. Microeconomic approach to quality cost control. Journal of Cost Management (Fall): 11-16.

Kim, I. 1998. Activity-based management and corporate downsizing. Journal of Cost Management (May/June): 13-19.

King, A. 2000. Differentiating between cost, value, and price. Journal of Cost Management (November/December): 21-25.

King, A. 2002. Enron: An affront to America. Journal of Cost Management (July/August): 33-35.

King, A. M. 1991. The development of cost management. Journal of Cost Management (Spring): 3.

King, A. M. 1993. Green dollars and blue dollars: The paradox of cost reduction. Journal of Cost Management (Fall): 44-52.

King, A. M. 1997. Three significant digits. Journal of Cost Management (Winter): 31-37.

King, A. M. 2001. The cost manager and the internet. Journal of Cost Management (May/June): 15-17.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

King, A. M. and J. Henry. 2000. Cost management and corporate valuation. Journal of Cost Management (September/October): 16-18.



Kite, D. 1995. Capital budgeting: Integrating environmental impact. Journal of Cost Management (Summer): 11-14. (Summary).

Kittredge, J. 2003. Strategic renewal: Management 101 meets performance architecture. Journal of Cost Management (May/June): 15-23.

Kittredge, J. 2004. Process management and cost management: Collaboration or opposition? Cost Management (September/October): 23-30.

Kittredge, J. 2006. A new era in corporate performance management. Cost Management (May/June): 23-31.

Kittredge, J. 2009. A performance framework for management accounting. Cost Management (March/April): 20-28.

Kittredge, J. 2010. Job opportunities for management accountants: Effectiveness expert. Cost Management (May/June): 23-29.

Klatt, T. 2014. Digital businesses: The next evolution of cost management. Cost Management (January/Feburary): 6-12.

Kleinsorge, I. K. and R. D. Tanner. 1991. Activity-based costing: Eight questions to answer before you implement. Journal of Cost Management (Fall): 84-88. (These authors stress the human side of the cost management system).

Knight, J. A. 2000. Is intellectual capital rewriting the rules? Journal of Cost Management (May/June): 41-46.

Kocalkulah, M. 2007. ABC implementation for the small service company. Cost Management (March/April): 34-39.

Kocakulah, M. and B. D. Crowe. 2005. Utilizing activity-based costing (ABC) to measure loan portfolio profitability in a community bank. Cost Management (July/August): 40-47.

Kocakulah, M. C. and B. L. McGuire. 2001. Creating value in healthcare through DSS design. Journal of Cost Management (March/April): 33-39.

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices: Crandon production system, A case study. Cost Management (July/August): 38-48.

Kocakulah, M. C. and S. Basham. 2004. Using ABC to manage retirement plan trustee's recordkeeping costs. Cost Management (January/February): 39-43.

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices for efficiency. Cost Management (March/April): 20-28.

Kocakülâh, M. C., A. Norris and D. Danko. 2013. How lean and six sigma redesigned an IT department by reducing costs and increasing efficiencies. Cost Management (May/June): 39-47.

Kocakulah, M. C., D. Fowler, and B. L. McGuire. 2000. Implementing an ABC system to stay competitive: A case study. Journal of Cost Management (March/April): 15-19.

Kocakulah, M. C., J. F. Brown and J. W. Thomson. 2008. Lean manufacturing principles and their application. Cost Management (May/June): 16-27.

Kocakülâh, M. C., J. Bartlett and M. Albin. 2009. ABC for calculating mortgage loan servicing expenses. Cost Management (July/August): 36-43.

Kren, L. and T. Tyson. 2002. Using cycle time to measure performance and control cost in focused factories. Journal of Cost Management (November/December): 18-23.

Kuchta, D. and M. Troska. 2007. Activity-based costing and customer profitability. Cost Management (May/June): 18-25.

Kulesza, C. S. 2000. If Henry Ford knew then what we know now... Journal of Cost Management (September/October): 19-20.

Kulesza, C. S. 2002. From scandals to debacles: A view of the Enron collapse. Journal of Cost Management (September/October): 44-46.

Kulesza, C. S. 2004. Strategic decisions: Changing with the times. Cost Management (March/April): 6-12.

Kulesza, C. S. 2011. Why the focus on financial leadership? Cost Management (March/April): 43-48.

Kumar, S. and E. Stowell. 2012. Moving from volatility to value: Analyzing and managing financial and economic risk. Cost Management (November/December): 24-38.

Lamond, S. 1992. Activity-based management: An Australian perspective. Journal of Cost Management (Summer): 42-46.

Lawson, R. 1996. Process-based costing at Community Health Plan. Journal of Cost Management (Spring): 31-43.

Lawson, R. and J. Yang. 2012. Planning and control at Hongdou Industrial Stock Company. Cost Management (March/April): 18-35.

Lawson, R., J. Yang and H. Yuan. 2009. Accounting in China: A long journey to the rebirth of a profession. Cost Management (March/April): 5-15.

Lawson, R., T. Hatch and D. Desroches. 2011. What influences achieving benefits from corporate performance management? Cost Management (November/December): 24-36.

Lawson, R., W. Stratton and T. Hatch. 2005. Scorecarding in North America: Moving toward a best-practices framework. Cost Management (July/August): 25-34.

Lawson, R., W. Stratton, D. Desroches and T. Hatch. 2009. Best practices in cost and profitability systems. Cost Management (September/October): 13-19.

Lawson, R. A. 1994. Beyond ABC: Process-based costing. Journal of Cost Management (Fall): 33-43. (Activity mapping, each activity becomes its own cost pool).

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

Lawson, R. A. and F. Kennedy. 2010. Managing outsourcing decisions. Cost Management (May/June): 15-22.

Lawson, R. A. and S. B. Richtermeyer. 2010. Aligning boards for improved strategic performance oversight. Cost Management (March/April): 6-15.

Lawson, R. A., T. Hatch, D. Desroches and W. O. Stratton. 2010. Why doesn't every cost and profitability system deliver? Cost Management (November/December): 41-47.

Leech, T. 2010. SOX 404 & dangers of control frameworks. Cost Management (May/June): 6-14.

Lenhardt, J. 2005. Getting the most from your company's existing operations. Cost Management (January/February): 24-27.

Lenhardt, P. and W. F. Christopher. 2006. A tribute to Peter Drucker. Cost Management (March/April): 46-47.

Lenhardt, P. M. 2004. Uncover hidden profit potential: Develop activity and profit profiles, Part 1. Cost Management (November/December): 40-46.

Lenhardt, P. M. 2005. Uncover hidden profit potential: Develop activity and profit profiles, Part 2. Cost Management (January/February): 38-47.

Lenhardt, P. M. and S. D. Colton. 2000. Dispelling two myths of modern cost management. Journal of Cost Management (September/October): 21-23.

Lenhardt, P. M. and S. D. Colton. 2001. Resolving cost and performance conflicts. Journal of Cost Management (May/June): 37-38.

Lenhardt, P. M. and S. D Colton. 2001. Dilbert's database. Journal of Cost Management (September/October): 43-44.

Lenhardt, P. M. and S. D. Colton. 2002. Cost: From awareness to insight. Journal of Cost Management (May/June): 44-46.

Lenhardt, P. M. and S. D. Colton. 2003. The two faces of process improvement. Journal of Cost Management (May/June): 46-48.

Levitan, A. S. and S. J. Baxendale. 1992. Analyzing the labor efficiency variance to signal process engineering problems. Journal of Cost Management (Summer): 63-72.

Lessner, J. 1989. Performance measurement in a just-in-time environment: Can traditional performance measurements still be used? Journal of Cost Management (Fall): 23-28. (Summary).

Liedtka, S. L. 2005. Analytic hierarchy process and multi-criteria performance management systems. Cost Management (November/December): 30-38.

Lin, T. W., K. A. Merchant, Y. Yang and Z. Yu. 2005. Target costing and incentive compensation. Cost Management (March/April): 29-42.

Linder, S. 2007. Dysfunctional motivation effects of post-completion audits. Cost Management (January/February): 36-41.

Liu, L. Y. J., J. J. Robinson and J. Martin. 2003. An application of activity-based budgeting: A UK experience. Cost Management (September/October): 30-36.

Lord, B. R. 1999. Key performance indicators in a total quality management environment; A case study. Journal of Cost Management (May/June): 16-20.

Luther, R. and B. O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints. Journal of Cost Management (September/October): 16-21. (Summary).

Lyons, B., A. Gumbus and D. E. Bellhouse. 2003. Aligning capital investment decisions with the balanced scorecard. Journal of Cost Management (March/April): 34-38. (Summary).

MacArthur, J. B. 1992. Activity-based costing: How many cost drivers do you want? Journal of Cost Management (Fall): 37-41.

MacArthur, J. B. 1992. The ABC/JIT costing continuum. Journal of Cost Management (Winter): 61-63.

MacArthur, J. B. 1993. Theory of constraints and activity-based costing: Friends or foes? Journal of Cost Management (Summer): 50-56. (Summary).

MacArthur, J. B. 1993. Zero-base activity-based costing. Journal of Cost Management (Winter): 45-49.

MacArthur, J. B. 1996. Performance measures that count: Monitoring variables of strategic importance. Journal of Cost Management (Fall): 39-45.

MacArthur, J. B. 2003. Practical guidelines for activity-driver selection. Cost Management (September/October): 37-40.

MacArthur, J. B. 2008. Practical guidelines for replacement cost depreciation in RCA. Cost Management (January/February): 29-34.

Mackie, B. 2011. Decision-making and information needs: The most complex questions. Cost Management (September/October): 23-33.

Macri, D. M. 2000. An integrated cost accounting framework for multibusiness companies. Journal of Cost Management (November/December): 39-46.

Maguire, N. G. and E. Peacock. 1998. Evaluating the cost of lead-time on the supplier selection process: An ABC driven methodology. Journal of Cost Management (November/December): 27-38.

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

Mahalingam, M. S., B. V. Balachandran, and F. C. Kohli. 1999. Activity-based management for systems consulting industry. Journal of Cost Management (May/June): 4-15.

Maira, A. 1993. Rebuilding U.S. manufacturing industries for sustainable performance acceleration. Journal of Cost Management (Spring): 68-72.

Maisel, C. S. 1992. Performance measurement: The balance scorecard approach. Journal of Cost Management (Fall): 47-52.

Maisel, L. S. 1990. Next generation' thinking about cost management Journal of Cost Management (Fall): 3.

Mangan, T. N. 1995. Integrating an activity-based cost system. Journal of Cost Management (Winter): 5-13. (Summary).

Marakkath, N. and T. R. Ramanan. 2012. Assessing the efficient and sustainable performance of Indian microfinance institutions. Cost Management (September/October): 6-19.

Marakkath, N. and T. R. Ramanan. 2013. What discriminates the operational self-sustainability status of Indian MFIs? Cost Management (July/August): 12, 14-26.

Marks, P. A. 1988. Understanding CAD/CAM's strategic importance. Journal of Cost Management (Winter): 33-38.

Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1992. Comparing the practices of U.S. and Japanese companies: The implications for management accounting. Journal of Cost Management (Spring): 6-14. (Summary).

Maskell, B. and B. Baggaley. 2000. The future of management accounting. Journal of Cost Management (September/October): 24-27.

Maskell, B. H. 2006. Solving the standard cost problem. Cost Management (January/February): 27-35.

Mateer, R. W. 1990. The Byrd amendment's 'anti-influence' rules on defense consultants. Journal of Cost Management (Fall): 49-51.

McCollom, N. N., and L. T. Blank. 1990. Object-oriented programming cuts systems life cycle costs. Journal of Cost Management (Fall): 58-62.

McGaughey, N. and C. Starry. 1989. Cost/value analysis: A strategic tool. Journal of Cost Management (Summer): 32-38.

McGinty, P. 1987. Cost accounting revisited: A manufacturing survey. Journal of Cost Management (Spring): 35-44.

McGowan, A. 1999. Impacts of ABCM on job performance and environment. Journal of Cost Management (March/April): 32-36. (Summary).

McGroarty, J. S. and C. T. Horngren. 1993. Functional costing for better teamwork and decision support. Journal of Cost Management (Winter): 24-36.

McGuire, B. L., M. C. Kocakulah, and J. J. Vorst. 1998. Determining the cost of quality in the poultry industry. Journal of Cost Management (March/April): 39-45.

McGuire, B. L., M. C. Kocakulah, and J. W. Dague. 1997. Using ABC to identify cost drivers in a manufacturing environment. Journal of Cost Management (September/October): 22-28.

McIlhattan, R. D. 1987. The path to total cost management. Journal of Cost Management (Summer): 5-10.

McKenzie, J. L. and G. L. Melling. 2001. Skills-based human capital budgeting: A strategic initiative, not a financial exercise. Journal of Cost Management (May/June): 30-36.

McNair, C. J. 1990. Interdependence and control: Traditional vs. activity-based responsibility accounting. Journal of Cost Management (Summer): 15-23. (Summary).

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

McNair, C. J. 1996. To serve the customer within. Journal of Cost Management (Winter): 40-43.

McNair, C. J. 2000. Defining and shaping the future of cost management. Journal of Cost Management (September/October): 28-32.

McNair, C. J. 2007. Beyond the boundaries: Future trends in cost management. Cost Management (January/February): 10-21.

McNair, C. J. and B. Richards. 2008. Unintended consequences: Death of the teacher-scholar. Cost Management (January/February): 21-28. (Summary).

McNair, C. J. and L. Polutnik. 2001. Closing the cost-value gap. Journal of Cost Management (March/April): 5-11.

McNair, C. J. and T. Watts. 2009. The integration of balanced scorecard models. Cost Management (September/October): 5-12.

McNair, C. J., L. Polutnik and R. Silvi. 2006. Customer-driven lean cost management. Cost Management (November/December): 9-21.

McNair-Connolly, C. J., B. Richards and T. Watts. 2012. The snowball effect: Variation and its impact on organizational performance. Cost Management (July/August): 13-14 and 16-21.

McNair-Connolly, C. J., L. Polutnik, R. Silvi and T. Watts. 2013. Putting the customer first: Value-based cost management systems. Cost Management (November/December): 6-17.

Mecimore, C. D. 1988. The difference between a cost accounting and a cost management system. Journal of Cost Management (Summer): 66-68.

Mecimore, C. D. 1988. Product costing in a high-tech environment. Journal of Cost Management (Winter): 50-52.

Mecimore, C. D. 1987. Investment justification: State of the art. Journal of Cost Management (Summer): 65-67.

Meeting, D. T. and R. W. Luecke. 1999. The case for capitalizing strategic planning costs. Journal of Cost Management (November/December): 37-40.

Mengen, A. 2013. Being more successful in sales and marketing with customer value controlling. Cost Management (January/February): 32-43.

Menzano, R. J. 1991. Activity-based costing for information systems. Journal of Cost Management (Spring): 35-39.

Meredith, J. 1988. New justification approaches for CIM. Journal of Cost Management (Winter): 15-20.

Messer, R. 2009. Death of a budget: Replacing a business icon. Cost Management (November/December): 34-40. (Messer recommends replacing the budget with the prior years' actual results).

Metzger, L. M. 1990. Using PERT in the budgeting process. Journal of Cost Management (Winter): 20-27.

Miller, J. A. 1992. Designing and implementing a new cost management system. Journal of Cost Management (Winter): 41-53.

Miller, J. A. 2006. The value of the strategic management process model. Cost Management (September/October): 11-19.

Miller, W. 2001. Development of freedom. Journal of Cost Management (September/October): 45. (Review of Sen's book).

Moinuddin, K., T. Collins and A. Bansal. 2007. Process activity mapping - Activity-based costing for semiconductor enterprises. Cost Management (March/April): 29-33.

Moravec, R. D. and M. S. Yoemans. 1992. Using ABC to support business re-engineering in the department of defense. Journal of Cost Management (Summer): 32-41.

Morrissey, E. 1999. Meeting the challenge of Stage Four. Journal of Cost Management (March/April): 39-40.

Morse, W. J. and K. M. Poston. 1987. Accounting for quality costs in CIM. Journal of Cost Management (Fall): 5-11.

Moscove, S. A. 1998. Enhancing detective controls through performance reporting. Journal of Cost Management (March/April): 26-29.

Mowry, N. A. and M. P. Donelan. 2001. The pursuit of excellence in HR management at the U.S. DOT. Journal of Cost Management (January/February): 21-28.

Mudde, P. and P. R. Sopariwala. 2008. Cost restructuring and revenue building: A strategic benchmarking analysis. Cost Management (January/February): 36-46.

Mudde, P. A. and P. R. Sopariwala. 2011. Relative strategic variance analysis: The case of American Airlines. Cost Management (May/June): 25-40.

Mueller, J. K. 1989. Issues and opportunities in the single European market. Journal of Cost Management (Fall): 55-58.

Mueller, J. K. 1989. Logistics in the global market. Journal of Cost Management (Winter): 47-49.

Nagumo, T. and B. S. Donion. 2006. Integrating the balance scorecard and the COSO ERM frameworks. Cost Management (July/August): 20-30.

Nair, M. 2004. The venture capital value chain. Cost Management (March/April): 13-20.

Namazi, M. 2009. Performance-focused ABC: A third generation of activity-based costing system. Cost Management (September/October): 34-46.

Nanni, A. J., Jr., J. R. Dixon, and T. E. Vollman. 1990. Strategic control and performance measurement. Journal of Cost Management (Summer): 33-42.

Narayan, B. P., M. V. S. Kameshwar Rao and K. L. Nihar. 2014. Revival of Indian microfinance industry in the aftermath of Andhra Pradesh crisis: A strategic approach. Cost Management (March/April): 6-12, 14-17.

Nathan, K. and S. Pelfrey. 2004. Strong medicine for failing hospitals: A balanced scorecard approach. Cost Management (January/February): 24-30.

Neely, A. and C. Adams. 2001. The performance prism perspective. Journal of Cost Management (January/February): 7-15.

Neely, A. M. Bourne and M. Kennerley. 2003. Dysfunctional performance through dysfunctional measures. Cost Management (September/October): 41-45.

Neumann, B., M. L. Roberts and E. Cauvin. 2008. Financial and nonfinancial performance measures. Cost Management (November/December): 5-14.

Neumann, B. R. and E. Cauvin. 2007. French cost accounting methods: ABC and other structural similarities. Cost Management (May/June): 35-41.

Neumann, B. R., M. Crowdes and D. Neumann. 2009. Performance measures in long-term care: Modeling weekend effects and reporting errors. Cost Management (March/April): 29-39.

Niven, P. R. 2001. Examining the endurance of the balanced scorecard. Journal of Cost Management (May/June): 18-24.

Noble, J. L. 1990. A new approach for justifying computer integrated manufacturing. Journal of Cost Management (Winter): 14-19.

O'Brien, J. and K. Sivaramakrishnan. 1994. Accounting for JIT: A cycle time-based approach. Journal of Cost Management (Fall): 63-70. (Summary).

Oestreich, T., F. Buytendijk and T. Hatch. 2011. Uncertainty management: Risk and performance, two side of the same coin. Cost Management (January/February): 5-13.

O'Rourke, J. 2011. Sustainability matters. Cost Management (September/October): 6-15.

Ortman, R. F. and D. M. Buehlmann. 1998. Estimating marketing costs using activity-based cost drivers. Journal of Cost Management (July/August): 5-15.

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

Ostrenga, M. R. 1991. Return on investment through the cost of quality. Journal of Cost Management (Summer): 37-44.

Ostrenga, M. R. and F. R. Probst. 1992. Process value analysis: The missing link in cost management. Journal of Cost Management (Fall): 4-13.

Oyer, D. J. 1989. Cost accounting standards board resumes operations Journal of Cost Management (Fall): 47-49.

Oyer, D. J. 1990. Federal procurement rules on consulting costs tightened . Journal of Cost Management (Winter): 48-50.

Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.

Parkinson, J. 2011. Costing in process manufacturing: The myth and the reality. Cost Management (May/June): 6-14.

Pasewark, W. R. 1991. The evolution of quality control costs in U.S. manufacturing. Journal of Cost Management (Spring): 46-52. (Summary).

Pendlebury, J. and R. Platford. 1988. The heavy hidden cost of materials handling. Journal of Cost Management (Spring): 4-8.

Perry, A. and M. C. Kockulah. 2010. Healthcare supply chain leadership and strategy: How it can help cost containment in the healthcare industry. Cost Management (March/April): 37-43.

Pfau, B. N. 2001. Measuring the link between human capital and shareholder value. Journal of Cost Management (January/February): 16-20.

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Getting off to the right start. Journal of Cost Management (Spring): 26-38. (The authors discuss 10 pitfalls related to getting of to the right start for ABM, based on 50 interviews).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Developing the pilot. Journal of Cost Management (Summer): 20-35. (This is the second article in the series. In this paper the authors discuss 10 pitfalls in developing an ABM pilot).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Moving from pilot to mainstream. Journal of Cost Management (Fall): 31-41. (This is the third in the series and includes ten pitfalls in moving from a pilot to a mainstream ABM system).

Player, R. S. and M. B. Kramer. 1995. TTI, Inc.: Using ABC to increase revenues. Journal of Cost Management (Fall): 75-79.

Player, S. 2004. How does your budgeting system impact ethical behavior? Cost Management (May/June): 15-21.

Player, S. 2006. A tribute to Peter Drucker. Cost Management (November/December): 48.

Poage, J. L. 2001. Developing actionable performance measures for government programs. Journal of Cost Management (March/April): 12-20.

Ponemon, L. A. 1990 Accounting for quality costs. Journal of Cost Management (Fall): 44-48.

Powell, T. 1999. Software trends. Journal of Cost Management (January/February): 36-38.

Primrose, P. L. 1992. Is anything really wrong with cost management? Journal of Cost Management (Spring): 48-57. (Summary).

Primrose, P. L., and R. Leonard. 1987. Performing investment appraisals for advanced manufacturing technology. Journal of Cost Management (Summer): 34-42.

Primrose, P. L. 1988.The effect of AMT investment on costing systems. Journal of Cost Management (Summer): 27-30.

Pryor, T. 1997. Making new things familiar and familiar things new. Journal of Cost Management (Winter): 38-42. (Summary).

Pryor, T. E. 1988. Monthly closings and performance measurement are not synonymous. Journal of Cost Management (Fall): 58-63.

Pryor, T. E. 1989. A cost management case study. Journal of Cost Management (Winter): 50-51.

Pryor, T. E. 1989. In search of a strategy. Journal of Cost Management (Fall): 40-46.

Pryor, T. E. 1990. Designing your new cost system is simple (But not easy). Journal of Cost Management (Winter): 43-47.

Quarles, R. and A. Stratton. 1998. A case study using ABC to quantify environmental costs in plant operations. Journal of Cost Management (September/October): 23-32.

Query, J. T. 2008. Cost of risk allocation issues. Cost Management (March/April): 45-48. (Survey).

Radhakrishnan, S. and B. Srinidhi. 1997. Avoiding the death spiral: A case for activity-based costing. Journal of Cost Management (Winter): 19-24.

Raffish, N. and P. B. B. Turney. 1991. Glossary of activity-based management. Journal of Cost Management (Fall): 53-63.

Rafii, F. and L. P. Carr. 1997. Why major change programs fail: An integrative analysis. Journal of Cost Management (January/February): 41-45.

Rahmouni, A. F. A. and K. Charaf. 2012. Success of ABC projects in French companies: The influence of organizational and technical factors. Cost Management (November/December): 12-23.

Raiborn, C., J. B. Butler and L. Zelazny. 2013. Standard costing variances: Potential red flags of fraud? Cost Management (May/June): 16-27.

Ramey, D. 1993. Budgeting and control of discretionary costs. Journal of Cost Management (Summer): 58-64.

Ray, M. R. 1995. Cost management for product development. Journal of Cost Management (Spring): 52-60.

Ray, M. R. and T. W. Schlie. 1993. Activity-based management of innovation and R&D operations. Journal of Cost Management (Winter): 16-22.

Reeve, J. M., and J. W. Philpot. 1988. Applications of statistical process control for financial management. Journal of Cost Management (Fall): 33-40. (Summary).

Reeve, J. M. 1991. Cost management in continuous-process environments. Journal of Cost Management (Spring): 22-34.

Reeve, J. M. 1996. Projects, models, and systems - Where is ABM headed? Journal of Cost Management (Summer): 5-16. (Summary).

Regel, R. W. 2003. Change in the controller's role: Why intuition improves operational and strategic decisions. Journal of Cost Management (January/February): 39-45.

Reilly, G. and C. M. DeRose. 2002. Value-linked measurement at Dell. Journal of Cost Management (July/August): 45-47.

Reilly, G. P. and K. Rambhala. 2001. Developing managers through performance measurement. Journal of Cost Management (November/December): 39-42.

Reilly, G. P. and R. R. Reilly. 2000. Using a measure network to understand and deliver value. Journal of Cost Management (November/December): 5-14. (Summary).

Reilly, G. P. and R. R. Reilly. 2001. Improving corporate performance reporting. Journal of Cost Management (July/August): 42-44.

Reilly, G. P. and R. R. Reilly. 2002. Improving the quality of management information. Journal of Cost Management (March/April): 46-47.

Reilly, G. P. and R. R. Reilly. 2002. Performance measurement for improved working-capital management. Journal of Cost Management (May/June): 13-20.

Reiman, C. 2010. Accounting for international differences. Cost Management (November/December): 5-17.

Reiman, C. 2011. Internet networks work. Cost Management (July/August): 23-33.

Reiman, C. 2013. The Janus face of social media. Cost Management (January/February): 6-13.

Rezaee, Z. and R. C. Elmore. 1997. Synchronous manufacturing: Putting the goal to work. Journal of Cost Management (March/April): 6-15. (Summary).

Richardson, P. R. 1987. Managing costs strategically. Journal of Cost Management (Summer): 11-20.

Roberts, M. 1991. No simple solutions. Journal of Cost Management (Fall): 3-4.

Roberts, M. W. and K. J. Silvester. 1996. Why ABC failed and how it may yet succeed. Journal of Cost Management (Winter): 23-35. (Summary).

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.

Roodhooft, F., G. Hiel, A. Van den Abbelle and B. van Doveren. 2003. Optimized sourcing strategies using total cost of ownership. Cost Management (July/August): 28-35.

Roorda, D. and J. G. Castellno. 2012. An application of lean thinking and lean tools to improve a customer complaint product return process. Cost Management (May/June): 37-47.

Ross, G., H. Armitage, and A. Mersereau. 1987. Management accounting in advanced control environments: Defining the territory. Journal of Cost Management (Fall): 12-18.

Rotch, W. 1990. Activity based costing in service industries. Journal of Cost Management (Summer): 4-14.

Ruhl, J. M. 1995. Review of Handbook for Productivity Measurement and Improvement. Journal of Cost Management (Spring): 67-69.

Ruhl, J. M. 1995. Change management: Performance measures, and cost accounting. Journal of Cost Management (Summer): 73-79. (Ruhl reviews The Price Waterhouse Change Integration Team's Better Change: Best Practices for Transforming Your Organization and Goldratt's It's Not Luck).

Ruhl, J. M. 1995. ABM for continuous improvement, the theory of constraints, and open book management. Journal of Cost Management (Fall): 80-89. (Ruhl provides reviews of Pryor and Sahm's Using Activity Based Management for Continuous Improvement: A Step-by-Step Approach and Noreen, Smith and MacKey's The Theory of Constraints and Its Implications for Management Accounting).

Ruhl, J. M. 1995. Activity-based variance analysis. Journal of Cost Management (Winter): 38-47. (Summary).

Ruhl, J. M. 1995. Performance measures and reengineering. Journal of Cost Management (Winter): 48-53. (Ruhl reviews Kaplan's Measuring Corporate Performance Videos and Hammer's Reengineering the Corporation: A Manifesto for Business Revolution).

Ruhl, J. M. 1996. Fast focus on TQM: A concise guide to companywide learning and first things first. Journal of Cost Management (Spring): 87-91. (Ruhl provides a review of the two books indicated by the title).

Ruhl, J. M. 1996. An introduction to the theory of constraints. Journal of Cost Management (Summer): 43-48. (Summary).

Ruhl, J. M. 1996. Activity-based management: Lessons from the ABM battlefield and world class manufacturing: The next decade. Journal of Cost Management (Fall): 60-66. (Reviews of Player and Key's 12 ABM case studies and Schonberger's 1996 book with 16 principles for management).

Ruhl, J. M. 1996. Levers of control and when lean enterprises collide. Journal of Cost Management (Winter): 62-68. (Reviews of Simon's Levers of Control... and Cooper's When Lean Enterprises Collide).

Ruhl, J. M. 1997. The balanced scorecard and benchmarking videos. Journal of Cost Management (Winter): 52-56. (Reviews of Kaplan and Norton's The Balanced Scorecard and three benchmarking videos).

Ruhl, J. M. 1997. Review of Gokins, G. 1996. Activity-Based Cost Management: Making It Work. Journal of Cost Management (January/February): 46-47.

Ruhl, J. M. 1997. The Theory of Constraints within a cost management framework. Journal of Cost Management (November/December): 16-24.

Rutledge, R. W. 1994. Life after the Deming prize for Florida Power and Light Company. Journal of Cost Management (Summer): 18-25.

Sakurai, M. 1989. Target costing and how to use it. Journal of Cost Management (Summer): 39-50. (Summary).

Sakurai, M. 1995. Past and future of Japanese management accounting. Journal of Cost Management (Fall): 21-30. (Summary).

Salafatinos, C. 1995. Integrating the theory of constraints and activity-based costing. Journal of Cost Management (Fall): 58-67.

Sandison, D., S. C. Hansen and R. G. Torok. 2003. Activity-based planning and budgeting: A new approach. Journal of Cost Management (March/April): 16-22. (Summary).

San Miguel, J.G. and J.K. Shank. 1997. Cost analysis with a strategic emphasis: The Bridgewater Castings case. Journal of Cost Management (September/October): 6-14.

Santori, P. 1987. Measuring product profitability in today's manufacturing environment. Journal of Cost Management (Fall): 19-24.

Schiemann, W. and J. Brewton. 2009. Functional lean: A new approach for optimizing internal service function value. Cost Management (July/August): 5-14.

Schiemann, W. A. 2007. Measuring and managing the ROI of human capital. Cost Management (July/August): 5-15.

Schneiderman, A. 2001. The half-life measurement. Journal of Cost Management (November/December): 43.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 1). Journal of Cost Management (Summer): 30-42.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 2). Journal of Cost Management (Fall): 6-17.

Schneiderman, A. M. 2000. Managing system profit. Journal of Cost Management (September/October): 33-39.

Schneiderman, A. M. 2001. The first balanced scorecard: Analog Devices, 1986-1988. Journal of Cost Management (September/October): 16-26.

Schiemann, W. A. 2003. Crisis in the boardroom and the measurement solution. Cost Management (November/December): 5-11.

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 1). Journal of Cost Management (Winter): 50-54.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 3). Journal of Cost Management (Summer): 38-48.

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: Part I. Journal of Cost Management (September/October): 11-22.

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: Part II. Journal of Cost Management (November/December): 3-10.

Schonberger, R. J. 1991. Lurking issues in cost management. Journal of Cost Management (Summer): 3-6.

Schonberger, R. J. 1994. Less scorekeeping as TQM takes root. Journal of Cost Management (Summer): 3-4.

Schonberger, R. J. 1997. Letter to the editor. Journal of Cost Management (Winter): 5-6. (Schonberger responds to Jack Ruhl's review. See Ruhl Fall 1996 above).

Schonberger, R. J. 1999. Kanban-automatic constraints manager. Journal of Cost Management (May/June): 38-39.

Schonberger, R. J. 2002. Open-book management: Less than meets the eye. Journal of Cost Management (January/February): 12-17.

Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14. (Summary).

Schonberger, R. J. 2004. Mandate to grow. Cost Management (March/April): 43-44.

Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective. Summary).

Schonberger, R. J. 2009. Overall equipment effectiveness: An unworthy metric. Cost Management (May/June): 46-48.

Schonberger, R. J. 2012. Lean management accounting: What has changed in 25 years? Cost Management (May/June): 15-19.

Schroeder, H. 2010. Leading transformation in the "New Normal": An art and science approach. Cost Management (November/December): 31-40.

Schroeder, H. 2013. The art and science of transformation for new business intelligence. Cost Management (September/October): 5-12, 14-15.

Schubert, J. K. 1988. The Pitfalls of product costing. Journal of Cost Management (Summer): 16-26.

Schubert, K. D. 2003. IT mind: Quality assurance engineering. Journal of Cost Management (January/February): 46-48.

Schwan, E. S. and W. A. Remaley. 1991. Marginal return on invested capital versus internal rate of return. Journal of Cost Management (Summer): 55-58.

Scott, P. and M. Morrow. 1991. Activity-based costing and make-or-buy decisions. Journal of Cost Management (Winter): 48-51.

Searcy, D. L. 2009. Using cost management and lean tools to improve AMG's rental operations. Cost Management (November/December): 24-33.

Seiter, M. and C. Gille. 2012. Service costing: Coping with dysfunctional customer behavior. Cost Management (July/August): 5-12.

Selto, F. H. 1995. Implementing activity-based management. Journal of Cost Management (Summer): 36-49.

Shanahan, Y. P. 1995. Implementing an activity-based costing system - Lessons from the Australian Post. Journal of Cost Management (Summer): 60-64.

Shank, J. K. 1993. The new management accounting division of the AICPA. Journal of Cost Management (Summer): 3-4.

Shank, J. K. 1995. Theme issue on management accounting: Whither and whence? Journal of Cost Management (Fall): 3-5.

Shank, J. K. 1996. New wine in old bottles: Reichard Maschinen, BmbH. Journal of Cost Management (Summer): 49-59.

Shank, J. K. and D. Peterson. 2005. Strategic cost analysis for capital spending decisions. Cost Management (July/August): 14-20.

Shank, J. K., and V. Govindarajan. 1988. Transaction-based costing for the complex product line: A field study. Journal of Cost Management (Summer): 31-38.

Shank, J. K. and V. Govindarajan. 1992. Strategic cost management and the value chain. Journal of Cost Management (Winter): 5-21.

Shank, J. K. and V. Govindarajan. 1994. Measuring the "cost of quality": A strategic cost management perspective. Journal of Cost Management (Summer): 5-17. (Summary).

Shank, J. K., V. Govindarajan, and E. Spiegel. 1988. Strategic cost analysis: A case study. Journal of Cost Management (Fall): 25-32.

Sharma, U. and Z. Hoque. 2001. Implementing the balanced scorecard in government: The housing authority of Fiji. Journal of Cost Management (July/March): 37-41.

Sharman, P. 1996. Putting it all together: Management accounting in the year 2000. Journal of Cost Management (Summer): 3-4.

Sharman, P. 2000. Cost and performance management in the age of global change. Journal of Cost Management (September/October): 40-44.

Sharman, P. 2001. Using performance architecture to create economic value. Journal of Cost Management (November/December): 11-16.

Sharman, P. 2002. External audit failure and the case for accountability and balance. Journal of Cost Management (November/December): 38-41.

Sharman, P. 2003. External audit failure. Cost Management (September/October): 46-48.

Sharman, P. 2007. Rebalancing the accounting profession. Cost Management (January/February): 6-9.

Sharman, P. 2008. Performance architecture: A continuing story. Cost Management (November/December): 26-33.

Sharman, P. 2009. The chairman's roundtable. Cost Management (January/February): 6-16.

Sharman, P. 2010. An interview with Eleanor Bloxham. Cost Management (July/August): 20-25. (Eleanor Bloxham, CEO of The Value Alliance, discusses some concepts from her book, Bloxham, E. 2003. From Economic Value Management: Applications and Techniques. John Wiley and Sons.).

Sharman, P. 2010. From the editor. Cost Management (July/August): 3-4.

Sharman, P. 2010. From the editor. Cost Management (September/October): 3-4.

Sharman, P. 2010. From the editor. Cost Management (November/December): 3-4.

Sharman, P. 2011. Accounting in transition. Cost Management (July/August): 3-5.

Sharman, P. 2011. Big things going down! Cost Management (September/October): 3-5.

Sharman, P. 2011. Changing the way we do costing. Cost Management (March/April): 3-5.

Sharman, P. 2011. From the editor. Cost Management (January/February): 3-4.

Sharman, P. 2011. High performance profitability. Cost Management (November/December): 3-4.

Sharman, P. 2011. Innovations in costing applications. Cost Management (May/June): 3-5.

Sharman, P. 2012. Costing and performance improvement: Depiction of reality - What concept! Cost Management (July/August): 3-4.

Sharman, P. 2012. Diversity in the accounting profession. Cost Management (November/December): 3-5.

Sharman, P. 2012. Measurement impact on peoples lives. Cost Management (March/April): 3-5.

Sharman, P. 2012. Possibilities. Cost Management (January/February): 3-4.

Sharman, P. 2012. More effective marketing using social networking. Cost Management (May/June): 3-5.

Sharman, P. 2012. Towards integrated reporting-communicating value the 21st century. Cost Management (March/April): 36-40. (Interview with Eleanor Bloxham related to the International Integrated Reporting Committee's discussion paper "Towards Integrated Reporting - Communicating Value in the 21st Century." She compares the discussion paper to her 2002 book Economic Value Management: Applications and Techniques. Wiley).

Sharman, P. 2013. Effective use of resources. Cost Management (January/February): 3-5.

Sharman, P. 2013. Intelligence: Is it enough? Cost Management (September/October): 3-4.

Sharman, P. 2013. Management accounting principles that make sense. Cost Management (May/June): 3-6.

Sharman, P. 2013. How about "cost leadership". Cost Management (November/December): 3-5.

Sharman, P. 2013. New normal no more? Cost Management (July/August): 3-5.

Sharman, P. 2014. The changing profession of management accounting. Cost Management (January/Feburary): 3-5.

Sharman, P. and A. Ashta. 2012. Preface to the first special issue on microfinance. Cost Management (September/October): 3-5.

Sharman, P. and A. Ashta. 2013. Lessons from cost management in microfinancing. Cost Management (March/April): 3-5.

Sharman, P. and A. Ashta. 2014. Performance lessons for established industries from a new one? Cost Management (March/April): 3-5.

Sharman, P. and J. Cooke. 2004. Economic ethics and corporate guardians. Cost Management (May/June): 22-27.

Sharman, P. A. 2001. The fish tank syndrome. Journal of Cost Management (January/February): 44-46.

Sharman, P. and J. Cooke. 2004. Economic ethics and corporate guardians. Cost Management (May/June): 22-27.

Shaw, J. 2002. Royal Bank of Canada: Developing value-based management. Journal of Cost Management (March/April): 25-29.

Shenkir, W. G. and P. L. Walker. 2006. Enterprise risk management and the strategy-risk-focused organization. Cost Management (May/June): 32-38.

Shepherd, N. 2010. The CFO as a business partner. Cost Management (May/June): 30-38.

Shields, M. D. and M. A. McEwen. 1996. Implementing activity-based costing systems successfully. Journal of Cost Management (Winter): 15-22.

Shields, M. D. and S. M. Young. 1989. A behavioral model for implementing cost management systems. Journal of Cost Management (Winter): 17-27. (Summary).

Shields M. D. and S. M. Young. 1991. Managing product life cycle costs: An organizational model. Journal of Cost Management (Fall): 39-51. (Summary).

Shields, M. D. and S. M. Young. 1992. Effective lone-term cost reduction: A strategic perspective. Journal of Cost Management (Spring): 16-30.

Shim, E. and A. J. Stagliano. 1997. Survey on activity-based costing: A survey of U. S. manufacturers on implementation of ABC. Journal of Cost Management (March/April): 39-41.

Shukla, A. 2005. The flight of U. S. manufacturing: Challenge and response. Cost Management (January/February): 18-23.

Siau, C. and D. Van Lindt. 1997. Cost driver analysis in the airline industry. Journal of Cost Management (July/August): 37-47.

Siegel, G. 2000. Measuring intangibles and improving performance with behavioral accounting. Journal of Cost Management (July/August): 5-12.

Silvi, R., M. Bartolini and P. Hines. 2008. SCM and lean thinking: A framework for management accounting. Cost Management (January/February): 11-20.

Simpson, J. B., and D. L. Muthler. 1987. Quality costs: Facilitating the quality initiative. Journal of Cost Management (Spring): 25-34.

Sinclair, K. and E. Schwartz. 1987. Reconciling cash flow decision making and accounting performance evaluation. Journal of Cost Management (Fall): 25-31.

Sinason, D.H. 1991. A dynamic model for present value capital expenditure analysis. Journal of Cost Management (Spring): 40-45. (Summary).

Smith, K. V. and M. P. Leksan. 1991. A manufacturing case study on activity-based costing. Journal of Cost Management (Summer): 45-54.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 1). Journal of Cost Management (Winter): 50-57.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 2). Journal of Cost Management (Spring): 49-56.

Smith, T. J. 2011. Pricing strategy: Pricking the viel of value exchange. Cost Management (July/August): 34-37. (Four pricing challenges include: price setting, price discounting, price structure, and overall pricing strategy).

Soloway, L. J. 1993. Book review. Relevance Regained: From Top-Down Control to Bottom-UP Empowerment. Journal of Cost Management (Summer): 65-71.

Soloway, L. J. 1993. Using activity-based management systems in aerospace and defense companies. Journal of Cost Management (Winter): 56-66.

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

Sopariwala, P. R. 2009. The absorption vs. direct costing debate: A compromise solution. Cost Management (November/December): 41-46.

Sourwine, D. A. 1992. Uncompensated overtime: Total time vs. forty-hour week. Journal of Cost Management (Fall): 59-64.

Stenzel, C. 2001. Necessary but not sufficient. Journal of Cost Management (May/June): 39-40. (Review of Goldratt's book).

Stenzel, C. 2002. Balance scorecard: Step-by-step: Maximizing performance and results. Journal of Cost Management (May/June): 47-48. (Review of Niven's book).

Stenzel, C. 2002. Let's fix it: Overcoming the crisis in manufacturing. Journal of Cost Management (November/December): 46-47. (Review of Schonberger's 2001 Free Press book).

Stenzel, C. and J. Stenzel. 2000. M&As are more than a cost equation: An interview with Mitchell Lee Marks. Journal of Cost Management (November/December): 15-20.

Stenzel, C. and J. Stenzel. 2000. Measuring the intangible: A conversation with David Ulrich. Journal of Cost Management (July/August): 28-34.

Stenzel, C. and J. Stenzel. 2002. Employee access to cost and financial information: An interview with Jonathan Schiff. Journal of Cost Management (January/February): 5-11.

Stenzel, C. and J. Stenzel. 2003. The organizational design of the Taiyo Group: A conversation with Robin Cooper. Cost Management (July/August): 5-11.

Stenzel, J. and C. Stenzel. 2001. Avoiding ABCM implementation failures: An interview with Ron Bleeker. Journal of Cost Management (November/December): 17-22.

Stenzel, J. and C. Stenzel. 2002. ERP system opportunities and limitations: An interview with Eli Goldratt. Journal of Cost Management (March/April): 5-12.

Stenzel, J. and C. Stenzel. 2002. ERP from the designer and vendor perspective. Journal of Cost Management (March/April): 30-39.

Stenzel, J. and C. Stenzel. 2004. ABC: All that it can be - A conversation with Peter B. B. Turney. Cost Management (January/February): 6-10.

Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.

Stenzel, J. and C. Stenzel. 2005. A letter from Major Chuck Royer. Cost Management (May/June): 5-6.

Stenzel, J. and C. Stenzel. 2005. An expert's perspective: A conversation with Gary Cokins. Cost Management (January/February): 6-17.

Stenzel, J. and C. Stenzel. 2005. The x-files: What you need to know about web-based financial reporting. Cost Management (March/April): 5-12.

Stenzel, J. and C. Stenzel. 2005. The payoffs for corporate social responsibility: A conversation with Marc J. Epstein. Cost Management (July/August): 5-9.

Stenzel, J. and C. Stenzel. 2005. Transforming a profession: A conversation with Paul Sharman. Cost Management (November/December): 6-14.

Stenzel, J. and C. Stenzel. 2006. Applications-driven thought leadership. Cost Management (May/June): 5-13.

Stenzel, J. and C. Stenzel. 2006. CAM-I in a nutshell: A conversation with Ashok Vadgama. Cost Management (September/October): 6-10 .

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (March/April): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (July/August): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (September/October): 3-5 .

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (November/December): 3-4.

Stenzel, J. and C. Stenzel. 2007. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2007. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2007. Management economics: A new center of the universe for the management accountant. Cost Management (November/December): 30-37.

Stenzel, J. and C. Stenzel. 2008. Bringing RCA to market. Cost Management (July/August): 5-13. (Interview with RCA Institute Director Larry R. White).

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (January/February): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (July/August): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (September/October): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (November/December): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors.Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (July/August): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (September/October): 3-4.

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Tyndall, G. R. 1987. Logistics costs and service levels: Evaluating the trade-offs. Journal of Cost Management (Spring): 50-56.

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Tyndall, G. R. 1988. Obtaining better information to control freight costs: Some guidelines. Journal of Cost Management (Summer): 55-61.

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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. (Summary).

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Van der Merwe, A. 2009. Debating the principles: ABC and its dominant principle of work. Cost Management (September/October): 20-28.

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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.

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Weisman, D. L. 1991. How cost allocation systems can lead managers astray. Journal of Cost Management (Spring): 4-10.

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Woodlock, P. 2000. Aggregation and ABC systems. Journal of Cost Management (May/June): 11-17.

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Xiong, Y., W. Su and T. W. Lin. 2008. The use of financial and nonfinancial performance measures in Chinese firms. Cost Management (September/October): 37-46.

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Yoshikawa, T., J. Innes, and F. Mitchell. 1990. Cost management through functional analysis. Journal of Cost Management (Spring): 14-19.

Yoshikawa, T., J. Innes and F. Mitchell. 1990. Cost tables: A foundation of Japanese cost management. Journal of Cost Management (Fall): 30-36.

Yoshikawa, T., J. Innes and F. Mitchell. 1994. Functional analysis of activity-based cost information. Journal of Cost Management (Spring): 40-48.

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Zeller, T. L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30. (Summary).