Readings and Issues in Cost Management

Management Accounting 2000 Drucker, Peter F., "Be Data Literate-Know What to Know," Wall Street Journal (Dow Jones and Co., Inc.) December 1, 1992, p. A22. "The New Breed," Management Accounting (August 1998), pp. 46-50. Anastas, Mike, "The Changing World of Management Accounting and Financial Management," Management Accounting (October 1997), pp. 48-51. The Structure and Theory of Activity-Based Cost Systems: Beginnings Kaplan, Robert S. (panel discussant), "Contribution Margin Analyses: No Longer Relevant/Strategic Cost Management: The New Paradigm," Journal of Management Accounting Research (Fall 1990), pp. 2-15. Cooper, Robin, "The Rise of Activity Based Costing-Part 4: What do Activity-Based Cost Systems Look Like?," Journal of Cost Management (Spring 1989), pp. 38-49. Cooper, Robin, "Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems," Journal of Cost Management (Fall 1990), pp. 4-14. Rotch, William, "Activity-Based Costing in Service Industries, " Journal of Cost Management (Summer 1990), pp. 4-14. The Structure and Theory of Activity-Based Cost Systems: Contemporary Issues Cooper, R. and Slagmulder, R., "Developing Meaningful Profitability Maps Cascading Cost/Benefit Tradeoffs" Management Accounting (December 1998), pp. 16-17. Foster, G., Gupta, M., and Sjoblom, L., "Customer Profitability Analysis: Challenges and New Directions," Journal of Cost Management (Spring 1996), pp. 5-17. Swenson, Dan, "Best Practices in Activity-Based Management," Journal of Cost Management, (November/December 1997), pp. 6-14. Case Studies in Using Activity Based Costing Swenson, Dan, "Managing Costs Through Complexity Reduction at Carrier Corporation," Management Accounting (April 1998), pp. 20-28. Greeson, Cynthia B. and Kocakulah, Mehmet C., "Implementing an ABC Pilot at Whirlpool," Journal of Cost Management (March/April, 1997), pp. 16-21. Colbert, Gary J. and Spicer, Barry H., "Linking Activity-Based Costing and Transfer Pricing for Improved Decisions and Behavior," Journal of Cost Management (May/June 1998), pp. 20-26. Sweeney, Robert B. and Mays, James W., "ABM Lifts Bank's Bottom Line," Management Accounting (March 1997), pp. 20-26. Brewer, Peter C., "Developing A Data Center Chargeback System Using ABC," Journal of Cost Management, (May/June 1998), pp. 41-47. Capacity Costing Gantt, H.L., "The Relation Between Production and Costs," as reprinted in Journal of Cost Management (Spring 1994), pp. 4-11. Cooper, Robin and Kaplan, Robert S., "Activity Based Systems: Measuring the Cost of Resource Usage," Accounting Horizons (September 1992), pp. 1-13. Environmental Cost Management Epstein, Marc J. and Roy, Marie-Josee, "Environmental Management To Improve Corporate Responsibility, Journal of Cost Management (November/December 1997), pp. 26-34. Strategic Value Chain Analysis Shank, John K. and Govindarajan, Vijay, "Strategic Cost Management and the Value Chain," Journal of Cost Management (Winter 1992), pp. 5-21. Donelan, Joseph G. and Kaplan, Edward, A., "Value Chain Analysis: A Strategic Approach to Cost Management, Journal of Cost Management (March/April 1998), pp. 7-15. Improving Process Performance Ostrenga, M.R. and Probst, F.R., "Process Value Analysis: The Missing Link in Cost Management," Journal of Cost Management (Fall 1992), pp. 4-14. Selander, Jeffrey P. and Cross, Kelvin P., "Process Redesign: Is it Worth It?" Management Accounting (January 1999), pp. 40-44. Greenwood, T.G. and Reeve, J.M., "Process Cost Management," Journal of Cost Management (Winter,1994), pp. 4-19. Performance Measurement Clinton, Douglas B. and Hsu, Ko-Cheng, "JIT and the Balanced Scorecard: Linking Manufacturing Control to Management Control," Management Accounting (September 1997), pp. 18-24. Kaplan, Robert S. and Norton, David P., "Why Does Business Need a Balanced Scorecard?" Journal of Cost Management (May/June 1997), pp. 5-10. Dierks, Paul A. and Patel, Ajay, "What is EVA, and How Can It Help Your Company?" Management Accounting (November 1997), pp. 52-58. Hubbell, William W., "A Case Study in Economic Value Added and Activity-Based Management," Journal of Cost Management (Summer 1996), pp. 21-29. Planning and Control Shank, John K. and Govindarajan, Vijay, "Strategic Cost Management: Tailoring Controls to Strategies," Journal of Cost Management (Fall 1992), pp. 14-24. Akers, Michael D. and Porter, Grover L., "Strategic Planning at Five World-Class Companies," Management Accounting (July 1995), pp. 24-31. Tanaka, Takao, "Kaizen Budgeting: Toyota's Cost-Control System Under TQC," Journal of Cost Management (Fall 1994), pp. 56-62. Borjesson, Sofia, "A Case Study on Activity-Based Budgeting," Journal of Cost Management (Winter 1997), pp. 7-18. Arterian, Susan, "Sprint Retools the Budget Process," CFO (September 1997), pp. 88-91. Hornyak, Steve "Budgeting Made Easy" Management Accounting (October 1998), pp. 18-23. Theory of Constraints Ruhl, Jack M., "An Introduction to the Theory of Constraints" Journal of Cost Management (Summer 1996), pp. 43-48. Ruhl, Jack M., "The Theory of Constraints Within a Cost Management Framework," Journal of Cost Management (November/December 1997), pp. 16-24. Campbell, Robert, Brewer, Peter, and Mills, Tina, "Designing an Information System Using Activity-Based Costing and the Theory of Constraints," Journal of Cost Management (January/February 1997), pp. 16-25. Target Costing Sakurai, Michiharu, "Target Costing and How to Use It," Journal of Cost Management (Summer 1989), pp. 39-50. Horvath, Peter, Gleich, Ronald, and Schmidt, Sabine, "Linking Target Costing to ABC at a US Automotive Supplier", Journal of Cost Management (March/April 1998), pp. 16-24. Putting It All Together Freeman, T., "Transforming Cost Management Into a Strategy Weapon," Journal of Cost Management (November/December 1998), pp.13-26.