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Mitchell, F., H. Norreklit and M. Jakobsen, eds. 2012. The Routledge Companion to Cost Management. Routledge Companions in Business.

Contents provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Cost Management Main Page | ABM Main Page | CAM-I Main Page


1. Introduction (Morten Jakobsen, Falconer Mitchell and Hanne Nørreklit)

Part I: Cost Control Issues

2. Budgetary Control: What's been Happening? (David Marginson)

3. Management Accounting System Problems in Context of Lean: Development of a Proposed Solution (Thomas Borup Kristensen and Poul Israelsen) (Summary).

4. ICT Systems and Cost Management (Timo Hyvönen)

5. Functional Analysis (Takeo Yoshikawa and John Innes)

6. Target Costing: Market-Driven Cost Management (Peter Kajüter)

7. Continuous Improvement and Kaizen Costing (Takeo Yoshikawa and Reza Kouhy)

Part II: Cost Management and Decision Making

8. Specifying Conditions for Cost Systems Generating Relevant Decision Making Costs (Samuel C. A. Pereira and Falconer Mitchell)

9. Designing Time-Driven Activity-Based Costing Systems: A Review and Future Research Directions (Sophie Hoozée)

10. The Theory of Constraints (David Dugdale)

11. The Dynamics of Management Accounting and Control Systems (Trond Bjørnenak and Katarina Kaarbøe)

12. Capacity Usage (Lino Cinquini and Andrea Tenucci)

Part III: Inter-Organizational Cost Management Perspectives

13. Cost Management and the Provision of Support Services in Large Organizations (Will Seal and Ian Herbert)

14. Inter-Organizational Cost Management (Morten Jakobsen)

15. New Directions for Research on Outsourcing Decision-Making (Lars Bråd Nielsen)

16. Customer Relations and Cost Management (Trond Bjørnenak and Øyvind Helgesen)

Part IV: Strategy and Cost Management

17. A New Framework for Strategic Cost Management: An Empirical Investigation of Strategic Decision in Britain, the USA and Japan (Chris Carr, Katja Kolehmainen and Falconer Mitchell)

18. Quality Costing (Riccardo Giannetti)

19. Environmental Cost Management for Green Production (Alessandro Marelli)

20. Performance Measurement Systems: Beyond Generic Actions (Rainer Lueg and Hanne Nørreklit)

21. Methodologies for Managing Performance Measurement (Lino Cinquini, Falconer Mitchell, Hanne Nørreklit and Andrea Tenucci)

22. Cost Management in the Digital Age (Alnoor Bhimani).


Related summaries:

Berliner, C., and J. A. Brimson, eds. 1988. Cost Management for Today's Advanced Manufacturing: The CAMI Conceptual Design. Boston: Harvard Business School Press. (Short Summary of Concepts, Longer Summary).

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).

Keys, D. E. and A. van der Merwe. 1999. German vs. U.S. cost management. Management Accounting Quarterly (Fall): 19-26. (Summary).

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).

White, L. A., A. Van der Merwe, B. D. Clinton, G. Cokins, C. Thomas, K. Templin and J. Huntzinger. 2012. Conceptual Framework for Managerial Costing: Draft Report of the IMA Managerial Costing Conceptual Framework Task Force. IMA. (Summary).