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Profit Analysis Bibliography
(Profit Analysis Main)

Bailey, C. D., A. B. Collins, D. L. Collins and K. R. Lambert. 2009. An analysis of Southwest Airlines: Applying the Horngren, Datar, and Foster (2006) strategic profitability analysis approach. Issues In Accounting Education (November): 539-551.

Balakrishnan, R. and G. B. Sprinkle. 2002. Integrating profit variance analysis and capacity costing to provide better managerial information. Issues in Accounting Education (May): 149-161.

Bastable, C. W. and D. H. Bao. 1988. The fiction of sales-mix and sales-quantity variances. Accounting Horizons (June): 10-17.

Beam, T. J. 1973. Mix variance in gross profit analysis. Management Accounting (November): 38-40.

Berman, N. D. 1961. Profit analysis practices in an oil refining company. N.A.A. Bulletin (July): 63-68.

Borkowski, J. 1968. A system of order entry profit analysis. Management Accounting (July): 12-21.

Bower, J. L. 1987. Escape from quaking markets. Across the Board (February): 16-22. 

Brady, D. W. 1971. The strategic forces of profit. Management Accounting (February): 17-20.

Brayton, G. N. 1985. Productivity measure aids in profit analysis. Management Accounting (January): 54-58.

Broom, H. N. 1950. Modified tabular presentation of gross profit variations. The Accounting Review (April): 193-194 (JSTOR link).

Carman, L. A. 1953. Variations in gross profits. The Accounting Review (July):  422-424. (JSTOR link).

Cheatham, C. 1987. Profit and productivity analysis revisited. Journal of Accountancy (July): 123-130.

Chen, J. T. 1986. Full and direct costing in profit variance analysis. Issues In Accounting Education (Fall): 282-292.

Chow, C. W., H. R. Toole and A. Wong-Boren. 1986. Make better decisions: Divide and conquer. Management Accounting (August): 41-45. (This article is related to profit analysis).

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

Chumachenko, N. G. 1968. Once again: The volume-mix-price/cost budget variance analysis. The Accounting Review (October): 753-762. (JSTOR link).

Committee on Cost and Profitability Analyses for Marketing: Report. 1972. The Accounting Review (Supplement): 575, 577-615. (JSTOR link). (Committee members are listed in the Front matter). (JSTOR link).

Cook, J. D. 1973. Profitability analysis in the motor carrier industry. Management Accounting (May): 48-50.

Copeland, B. R. 1965. A case study in gross profit analysis. The Accounting Review (January): 214-219. (JSTOR link).

Donachie, R. J. 1964. Planning feedback - and control. N.A.A. Bulletin (March): 21-31. (Sales and production variances).

Drake, L. S. 1961. Effect of product mix changes on profit variance. N.A.A. Bulletin (October): 61-70.

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

Epstein, M. J., P. Kumar and R. A. Westbrook. 2000.The drivers of customer and corporate profitability: Modeling, measuring, and managing the causal relationships. Advances in Management Accounting (9): 43-72.

Faulkner, G. L. 1952. Profit analysis for the magnet wire industry. N.A.C.A. Bulletin (September): 35-47.

Fish, E. R. 1967. Profitability reporting in a professional consulting firm. Management Accounting (March): 20-22.

FitzGerald, J. W. 1953. Accounting for variation in gross profit. The Accounting Review (January):  114-127. (JSTOR link).

Fordon, J. V. 1951. Profit variations. The Accounting Review (October):  574-576. (JSTOR link).

Fullerton, G. G. 1952. Accounting for variation in gross profit. The Accounting Review (April): 244-246. (JSTOR link).

Goodman, S. R. 1970. Techniques of Profitability Analysis. John Wiley & Sons. Review by R. E. Smith 1971. (JSTOR link).

Govindarajan, V. and J. K. Shank. 1989. Profit variance analysis: A strategic focus. Issues In Accounting Education (Fall): 396-410.

Groves, R., R. Manes and R. Sorensen. 1970. The application of the Hirsch-Dantzig "fixed charge" algorithm to profit planning: A formal statement of product profitability analysis. The Accounting Review (July): 481-489. (JSTOR link).

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).

Hayzen, A. J. and J. M. Reeve. 2000. Examining the relationships in productivity accounting. Management Accounting Quarterly (Summer): 32-39. (Summary).

Hobbs, J. B. 1964. Volume-mix-price/cost budget variance analysis: A proper approach. The Accounting Review (October): 905-913. (JSTOR link).

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.

James, J. V. 1963. Using the conversion income concept for better profit and loss analyses. N.A.A. Bulletin (July): 17-23.

Kauffman, N. L. and P. R. Sopariwala. 1995. Market share and market size variances in a multi-product environment: An evaluation of competing formulations. Journal of Accounting Education 13(4): 463-478.

Kerns, W. A. 1956. One approach to useful product profit statements. N.A.C.A. Bulletin (April): 997-1001.

Kerrigan, H. D. 1937. Analysis of variation in net profit. The Accounting Review (December): 429-432. (JSTOR link).

Lawler, W. and J. Livingstone. 1986. Profit and productivity analysis for small business. Journal of Accountancy (December): 190-196.

Malcom, R. E. 1978. The effect of product aggregation in determining sales variances. The Accounting Review (January): 162-169. (JSTOR link).

Manes, R. P. 1968. In a seminar on budget mix variances. The Accounting Review (October): 784-787. (JSTOR link).

Manes, R. P. 1983. Demand elasticities: Supplements to sales budget variance reports. The Accounting Review (January): 143-156. (JSTOR link).

Martin, J. R. 1982. Multiproduct profit analysis: Contribution margin vs. Gross profit. Cost And Management (September-October): 22-27.

Martin, J. R. 1985. The complementary techniques of profit planning and performance analysis: A microcomputer application. Cost and Management (July-August): 25-29.

Martin, J. R. 1987. Integrating the major concepts and techniques of cost and management accounting: A recommendation. Issues In Accounting Education (Spring): 72-84.

Menssen, M. D. 1981. Eliminating low profit product lines. Management Accounting (March): 24-25, 33.

Ostalkiewicz, C. J. 1969. Market mix: The key to profitability. Management Accounting (January): 28-30.

Park, H. G. 1988. A graphical analysis of profit variances under absorption and direct costing. Journal of Accounting Education 6(1): 139-147.

Peles, Y. C. 1989. On market share variance and market size variance. Issues In Accounting Education (Fall): 454-457.

Rand, J. H. Jr. 1927. The profit element. N.A.C.A. Bulletin (September 15).

Rawcliffe, G. A. 1957. Keep alert to your sales mix. N.A.C.A. Bulletin (June): 1273-1278.

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

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

Shank, J. K. and N. C. Churchill. 1977. Variance analysis: A management-oriented approach. The Accounting Review (October): 950-957. (JSTOR link).

Shillinglaw, G. 1960. Divisional profit standards. Industrial Management Review (November): 11-19.

Siddel, G. F. 1959. Standard gross profit analysis in a multi-product smaller company. N.A.A. Bulletin (November): 85-88.

Skantz, T. R. 1988. Budgeting and profit variance analysis using a financial planning language. Journal of Accounting Education 6(2): 309-323.

Sopariwala, P. R. 2003. Strategic analysis of operating income: An extension to Horngren, Foster and Datar. Journal of Accounting Education 21(1): 25-42.

Stephenson, T. and J. Porter. 2011. Comparing budgets to performance. Strategic Finance (August): 36-43. (Excel budget).

Troxel, R. B. 1968. Profit analysis in the grain merchandising industry. Management Accounting (December): 30-32.

Wagner, J. J. 1988. Sales mix: The key to needed profit. Journal of Cost Management (Winter): 26-32.

Warthen, W. H. F. Jr. 1972. Mix variances in profit rate analysis. Management Accounting (June): 43-45.

Windal, F. W. 1963. Analysis of changes in gross profit. The Accounting Review (July): 619-622. (JSTOR link).

Winkworth, J. W. 1976. Profit analysis in the ready-mixed concrete industry. Management Accounting (March): 34-36.

Yurkee, W. H. 1950. Profit analysis by customers and products. N.A.C.A. Bulletin (September): 50-55.

 

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