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Cost Behavior Analysis and Cost Estimating Bibliography

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

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Abernethy, R. B. 2000. The New Weibull Handbook, Fourth Edition, Subtitle, Reliability & Statistical Analysis for Predicting Life, Safety, Survivability, Risk, Cost and Warranty Claims. Robert B. Abernethy.

Allison, P. D. 2001. Logistic Regression Using the SAS System: Theory and Application. Wiley SAS.

Anderson, M. C., R. D. Banker and S. N. Janakiraman. 2003. Are selling, general, and administrative costs "Sticky"? Journal of Accounting Research (March): 47-63. (JSTOR link).

Anderson, S. W. and K. L. Sedatole. 2013. Evidence on the cost hiearchy: The association between resource consumption and production activities. Journal of Management Accounting Research (25): 119-141.

Appleby, B. G. 1946. Correlation of costs to financial statements. The Accounting Review (October): 410-415. (JSTOR link).

Avery, H. G. and M. Pollack. 1946. Cost and output relationships. The Accounting Review (October): 419-424. (JSTOR link).

Awasthi, V. N. and C. W. Chow. 1998. Rosalind Enterprises: A mini-case for ensuring student mastery of cost behavior concepts in short-term decisions. Journal of Accounting Education 16(1): 139-145.

Bai, G., T. Kajiwara and J. Lui. 2016. Measuring the cost of individual disruptions in multistage manufacturing systems. Journal of Management Accounting Research 28(1): 1-26.

Balakrishnan, R., E. Labro and N. S. Soderstrom. 2014. Cost structure and sticky costs. Journal of Management Accounting Research 26(2): 91-116.

Banker, R. D. and D. Byzalov. 2014. Asymmetric cost behavior. Journal of Management Accounting Research 26(2): 43-79.

Banker, R. D., D. Byzalov and L. Chen. 2013. Employment protection legislation, adjustment costs and cross-country differences in cost behavior. Journal of Accounting and Economics (February): 111-127.

Banker, R. D., D. Byzalov, M. Ciftci and R. Mashruwala. 2014. The moderating effect of prior sales changes on asymmetric cost behavior. Journal of Management Accounting Research 26(2): 221-242.

Banker, R. D., S. Basu, D. Byzalov and J. Y. S. Chen. 2016. The confounding effect of cost stickiness on conservatism estimates. Journal of Accounting and Economics (February): 203-220.

Barton, T. L. and F. M. Cole. 1994. Atlantic Dry Dock's unique cost estimation system. Management Accounting (October): 32-35, 38-39.

Battista, G. L. and G. R. Crowningshield. 1966. Cost behavior and breakeven analysis - A different approach. Management Accounting (October): 3-14.

Bayer, H. S. 1973. Planning for cost reductions. Management Accounting (April): 31-36.

Bell, H. E. 1968. Discussion of university cost structure and behavior: An empirical study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 156-159. (JSTOR link).

Benston, G. J. 1966. Multiple regression analysis of cost behavior. The Accounting Review (October): 657-672. (JSTOR link).

Bisgay, L. 1980. Report on fixed and variable expense research. Management Accounting (June): 43 and 56. (Survey of 233 companies).

Bornemann, A. 1945. Empirical cost study and economic theory. The Accounting Review (July): 327-331. (JSTOR link).

Bowlin, W. F, C. Renner, B. Hollis, S. Hollis, K. Kaliban, M. H. McDonald and F. M. Trocini. 2003. Cost modeling for start-up businesses: A field study of Heartland Resource Technologies, LLC. The Journal of Cost Analysis & Management (Summer): 59-73.

Bowne, N. J. and B. B. Titus. 1951. How much do indirect expenses vary? N.A.C.A. Bulletin (October): 170-180.

Bradley, H. E. 1969. Setting and controlling budgets with regression analysis. Management Accounting (November): 31-34, 40.

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 .

Brush, L. F. 1943. Graphic analysis of expense. The Accounting Review (October): 331-338. (JSTOR link).

Calleja, K., M. Steliaros and D. C. Thomas. 2006. A note on cost stickiness: Some international comparisons. Management Accounting Research (June): 127-140.

Caylor, M. L. and T. J. Lopez. 2013. Cost behavior and executive bonus compensation. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 232-242.

Chalos, P. 1986. High tech production: The impact on cost reporting systems. Journal of Accountancy (March): 106-108, 110, 112.

Chan, C. T. W. and C. Pasquire. 2004. An analysis for the degree of accuracy in construction project indirect costs. The Journal of Cost Analysis & Management 6(1): 46-66.

Chane, G. W. 1957. Closer planning through forecasting techniques. N.A.C.A. Bulletin (May): 1106-1113.

Chatterjee, S., A. S. Hadi and B. Price. 1999. Regression Analysis by Example, 3rd Edition. Wiley-Interscience.

Christensen, D. S. 2004. Is the cumulative SCI-based EAC an upper bound to the final cost of post-A12 defense contracts? The Journal of Cost Analysis & Management 6(2): 1-10.

Christensen, D. S. and D. A. Rees. 2002. Is the CPI-based EAC a lower bound to the final cost of post A-12 contracts? The Journal of Cost Analysis & Management 4(1): 55-65.

Cifici, M., R. Mashruwala and D. Weiss. 2016. Implications of cost behavior for analysts' earnings forecasts. Journal of Management Accounting Research 28(1): 57-80.

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.

Comiskey, E. E. 1966. Cost control by regression analysis. The Accounting Review (April): 235-238. (JSTOR link).

Cottrell, J. L. 1973. Forecasting in multi-outlet businesses. Management Accounting (April): 17-22, 30.

Curry, R. A. 1963. Fixed-variable cost separation - Basic and difficult. N.A.A. Bulletin (March): 50.

Davis, C. E. 1997. Accounting is like a box of chocolates: A lesson in cost behavior. Journal of Accounting Education 15(3): 307-318.

Davis, J. R. 1986. Indexing costs to improve budgeting. Business Planning 2(2): 27-33.

Dean, J. 1936. Statistical Determination of Costs, with Special Reference to Marginal Costs. Chicago: University of Chicago Press.

Dean, J. 1937. Correlation analysis of cost variation. The Accounting Review (March): 55-60. (JSTOR link).

Dean, J. 1951. Managerial Economics. Englewood Cliffs, N.J.: Prentice Hall. (See Chapter 5).

Dean, J. 1976. Statistical Cost Estimation. Bloomington, Ind.: Indiana University Press.

Dielman, T. E. 2000. Applied Regression Analysis for Business and Economics. Duxbury Press.

Dillon, G. J. 1984. Getting the most from your forecasting system. Management Accounting (April): 28-32.

Dixon, R. L. Jr. 1940. Fixed and variable costs. The Accounting Review (June): 218-222. (JSTOR link).

Dodson, J. W. 1967. A long-range forecasting and planning technique. Management Accounting (December): 9-22.

Dowd, C. R. 1955. Four steps to useful forecasting. N.A.C.A. Bulletin (March): 911-917.

Draper, N. R. and H. Smith. 1998. Applied Regression Analysis, Includes disk (Wiley Series in Probability and Statistics). Wiley-Interscience.

Dressel, R. L. 1962. Input-output relationships as a forecasting tool. N.A.A. Bulletin (June): 25-32.

Drui, A. B. 1963. The use of regression equations to predict manpower requirements. Management Science (July): 669-677. (JSTOR link).

Elliott, W. L. 1974. Cost behavior: A dynamic concept. Management Accounting (March): 33-36, 41.

Farley, T. F. 1965. Linear what? N.A.A. Bulletin (February): 41-46. (Linear regression in budgeting).

Firmin, P. A., S. S. Goodman, T. E. Hendricks and J. J. Linn. 1968. University cost structure and behavior: An empirical study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 122-155. (JSTOR link).

Freeman, L. H. 1931. Motion study and the movie camera. N.A.C.A. Bulletin Section II (November 15).

Friedley, F. R. 1956. Cost studies for cost reduction. N.A.C.A. Bulletin (April): 972-981.

Genest, D. C. and E. D. White. 2005. Predicting RDT&E cost growth. The Journal of Cost Analysis & Management (Fall): 1-12.

Goliger, J. 1949. Analysis of semi-variable expenses. The Accounting Review (July): 308-310. (JSTOR link).

Gordon, L. A. and M. P. Loeb. 2001. Distinguishing between direct and indirect costs is crucial for internet companies. Management Accounting Quarterly (Summer): 12-17. (Summary).

Grant, F. R. 1962. Management costs can be controlled. N.A.A. Bulletin (May): 71-78. (Budgeting).

Gynther, R. S. 1963. Improving separation of fixed and variable expenses. N.A.A. Bulletin (June): 29-38. (Using the least squares method and correlation analysis).

Hawkes, E. M. and E. D. White III. 2007. Predicting the cost per flying hour for the F-16 using programatic and operational data. The Journal of Cost Analysis & Management 9(1): 15-27.

Hilton, B. J. 2000. The impact of modern commercial production and procurement practices on cost estimating and forecasting. The Journal of Cost Analysis & Management 2(1): 31-57.

Holland, C. W. 2005. Breakthrough Business Results With MVT: A Fast, Cost-Free, "Secret Weapon" for Boosting Sales, Cutting Expenses, and Improving Any Business Process. John Wiley & Sons.

Holt, W. A. 1947. Costs for planning purposes. N.A.C.A. Bulletin (August 15): 1532-1536.

Holzhacker, M., R. Krishnan and M. D. Mahlendorf. 2015. The impact of changes in regulation on cost behavior. Contemporary Accounting Research 32(2): 534-566.

Hughes, W. E. 2003. Use of a single regression model to estimate missile system development cost. The Journal of Cost Analysis & Management 5(2): 59-75.

Jensen, R. 1967. Multiple regression models for cost control - Assumptions and limitations. The Accounting Review (April): 265-272.

Jensen, R. E. and C. T Thomsen. 1968. Statistical analysis in cost measurement and control. The Accounting Review (January): 83-93. (JSTOR link).

Kallapur, S. and L. Eldenburg. 2005. Uncertainty, real options, and cost behavior: Evidence from Washington State hospitals. Journal of Accounting Research (December): 735-752. (JSTOR link).

Kloock, J. and U. Schiller. 1997. Marginal costing: Cost budgeting and cost variance analysis. Management Accounting Research (September): 299-323.

Knapp, H. 1933. How to determine costs on pre-determined sales forecasts. N.A.C.A Bulletin (February 15): 901-930.

Koester, E. R. 1935. Modern time study methods through motion study. N.A.C.A. Bulletin (August 15): 1336-1346.

Koh, H. C., K. L. Sim and L. N. Killough. 2004. The interaction effects of lean production manufacturing practices, compensation, and information systems on production costs: A recursive partitioning model. Advances in Management Accounting (12): 115-135.

Kraft, W. H. Jr. 1971. Multiple regression analysis for labor rates. Management Accounting (January): 50-53.

Labro, E. 2015. Health-care costs: Discussion of "The impact of changes in regulation on cost behavior." Contemporary Accounting Research 32(2): 567-574.

Larson, J. G. 1952. Utilizing past, present and future costs. N.A.C.A. Bulletin (February): 695-704.

Lesser, F. E. 1986. Will the real cost please stand up? Management Accounting (November): 29-31. (Related to cost behavior).

Listebarger, K. 1957. Using an index to anticipate impact of cost changes. N.A.C.A. Bulletin (May): 1135-1141.

Lurie, A. G. 1953. Controlling research costs with a budget. N.A.C.A. Bulletin (March): 894-901.

Lyon, G. C. 1973. Fixed characteristics of variable costs. Management Accounting (October): 27-30.

Martin, J. R. 1989. Capital budgeting analysis with curvilinear cost and revenue functions: A microcomputer application. Kent/Bentley Journal of Accounting and Computers Volume (V): 118-129.

Martin, J. R. Not dated. Chapter 11: Conventional Linear Cost-Volume-Profit Analysis. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter11.htm

Martin, J. R. Not dated. Chapter 12 Appendix: Absorption Costing Profit Functions When the Fixed Overhead Rate Changes. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter12Appendix.htm

Martin, J. R. Not dated. The contribution margin controversy. Management And Accounting Web. http://maaw.info/CMcontro.htm

Martin, J. R. 2001. Summary of Atkinson, Banker, Kaplan and Young. 2001. Chapter 3: Cost Management Concepts and Cost Behavior. Management Accounting. Management And Accounting Web. http://maaw.info/ABKYBook/ABKYChapter3.htm

Marvin, K. E. 1960. An approach to cost estimating by formulas. N.A.A. Bulletin (July): 31-42.

Marvin, K. E. 1963. Development and potentials of a formula estimating capability. N.A.A. Bulletin (October): 19-29.

Matthews, A. F. Jr. 1949. Controlling manufacturing expenses through applied flexible budgeting. N.A.C.A. Bulletin (December): 455-462.

McClenon, P. R. 1963. Cost finding through multiple correlation analysis. The Accounting Review (July): 540-547. (JSTOR link).

Merrill, W. W. 1956. The effect of yield in foundry cost estimating. N.A.C.A. Bulletin (February): 750-753.

Mertes, K. R., D. V. Ferens and D. S. Christensen. 1999. An empirical validation of the checkpoint software cost estimation model. The Journal of Cost Analysis & Management 1(1): 35-44.

Miller, W. W. 1947. Costs for plans and policies. N.A.C.A. Bulletin (September 15): 55-64.

Moffitt, D. S. 1951. Is own product research a current fixed expense? N.A.C.A. Bulletin (June): 1251-1254.

Monaco, J. V. and E. D. White III. 2006. Extending cost growth estimation to predict schedule risk. The Journal of Cost Analysis & Management 8(1): 1-13.

Murray, F. W. 1948. Cost estimating for long-term contracts in a machine shop. N.A.C.A. Bulletin (August 1): 1493-1499.

National Association of Accountants. 1960. Practice Reports: Separating and using costs as fixed and variable - Increase of attention to cost behavior. N.A.A. Bulletin (June - Section 3): 3-5.

National Association of Accountants. 1960. Practice Reports: Separating and using costs as fixed and variable - Studying cost variation with volume. N.A.A. Bulletin (June - Section 3): 6-8.

National Association of Accountants. 1960. Practice Reports: Methods of classification - Measures of variability. N.A.A. Bulletin (June - Section 3): 8-13.

National Association of Accountants. 1960. Practice Reports: Methods of classification - Separation procedures. N.A.A. Bulletin (June - Section 3): 13-15.

National Association of Accountants. 1960. Practice Reports: Methods of classification - Some problem costs. N.A.A. Bulletin (June - Section 3): 16-18.

National Association of Accountants. 1960. Practice Reports: Methods of classification - How classifications shape up. N.A.A. Bulletin (June - Section 3): 18-21.

National Association of Accountants. 1960. Practice Reports: Methods of classification - Fixed cost classifications. N.A.A. Bulletin (June - Section 3): 21-23.

National Association of Accountants. 1960. Practice Reports: Uses of fixed/variable cost separation - Uses in cost control, profit structure study and planning. N.A.A. Bulletin (June - Section 3): 26-33.

National Association of Accountants. 1960. Practice Reports: Uses of fixed/variable cost separation - Uses in pricing and other decisions. N.A.A. Bulletin (June - Section 3): 33-38.

Nurnberg, H. 1986. The ambiguous high-low method. Issues In Accounting Education (Spring): 143-147.

Ostwald, P. F. 2000. Construction Cost Analysis and Estimating. Prentice Hall.

Peirce, R. F. 1964. The importance of the distinction between fixed and variable costs. N.A.A. Bulletin (May): 19-26. (Absorption costing and direct costing).

Raun, D. L. 1951. The problem of fixed charges. The Accounting Review (July): 338-346. (JSTOR link).

Raun, D. L. 1966. Volume-cost analysis - The multiple regression analysis approach. Management Accounting (December): 53-55.

Reimer, S. C. 1987. On the interpretation of the estimated intercept in a regression of overhead cost on volume. Journal of Accounting Education 5(1): 149-153.

Robinson, D. D. 1968. Discussion of university cost structure and behavior: An empirical study. Journal of Accounting Research (Empirical Research in Accounting: Selected Studies): 160-165. (JSTOR link).

Rossetti, M. B. and E. D. White III. 2004. A two-pronged approach to estimate procurement cost growth in major DoD weapon systems. The Journal of Cost Analysis & Management 6(2): 11-21.

Schlatter, C. F. 1945. Fixed expense. The Accounting Review (April): 156-163. (JSTOR link).

Schweitzer, M., E. Trossmann and G. Lawson. 1991. Break-Even Analyses: Basic Model, Variants, Extensions. Chichester, U.K.: John Wiley & Sons.

Shields, M. D. and S. M. Young. 1994. Managing innovation costs: A study of cost conscious behavior by R&D professionals. Journal of Management Accounting Research (6): 175-196.

Shust, E. and D. Weiss. 2014. Discussion of asymmetric cost behavior - Stick costs: Expenses versus cash flows. Journal of Management Accounting Research 26(2): 81-90.

Simpson, W. P. III and K. P. Grant. 2001. An investigation of the consistency of heuristic methods for cost uncertainty analysis. The Journal of Cost Analysis & Management 3(1): 1-18.

Sinclair, K. P. and J. A. Talbott Jr. 1986. Using breakeven analysis when cost behavior is unknown. Management Accounting (July): 52-55.

Singh, A. 2004. Forecast model for cost at project completion. The Journal of Cost Analysis & Management 6(1): 21-45.

Singh, A. 2005. New findings from model for forecasting project costs. The Journal of Cost Analysis & Management 7(1): 24-40.

Sopariwala, P. R. 2014. How step-variable costs impact short-term product-mix decisions when input resources are scarce. Cost Management (November/December): 16-23.

Staunton, R. E. 1947. Costs in relation to production runs. N.A.C.A. Bulletin (May 15): 1117-1127.

Stedry, A. C. 1960. Budget Control and Cost Behavior. Englewood Cliffs, N.J.: Prentice-Hall.

Stockman, W. K., J. T. Kammerer, D. R. King, S. G. Green and M. A. Greiner. 2002. The relationship between cost analysis and program management. The Journal of Cost Analysis & Management (Winter): 1-7.

Stoy, C. and M. Wright. 2007. The CEEC code for cost planning: Introduction and practical application. The Journal of Cost Analysis & Management 9(1): 37-54.

Subramaniam, C. and M. W. Watson. 2016. Additional evidence on the sticky behavior of costs. Advances in Management Accounting (26): 275-305.

Togo, D. F. 2001. A curvilinear approach to teaching learning effects for cost estimation. Journal of Accounting Education 19(3): 211-223.

Troxel, R. B. 1965. Variable budgets through correlation analysis - A simple approach. National Association of Accountant's Bulletin (February): 48-55.

Unger, E. J., M. A. Gallagher and E. D. White III. 2004. R&D budget-driven cost and schedule overruns. The Journal of Cost Analysis & Management 6(1): 80-97.

Venieris, G., V. C. Naoum and O. Vlismas. 2015. Organisation capital and sticky behavior of selling, general and administrative expenses. Management Accounting Research (March): 54-82.

Weissinger, C. 1933. Predetermined costs in the brewing industry. N.A.C.A Bulletin (August 1): 1655-1674.

Werolin, A. E. 1942. The cost accountant and time and motion studies. N.A.C.A. Bulletin (May 15): 1217-1224.

White, E. D. III., V. P. Sipple and M. A. Greiner. 2004. Using logistic and multiple regression to estimate engineering cost risk. The Journal of Cost Analysis & Management 6(1): 67-79.

Willan, A. 2005. Statistical Analysis of Cost-Effectiveness Data. John Wiley & Sons.

Williams, W. R. 1944. Motion and time study for post-war profits. N.A.C.A. Bulletin (April 15): 877-884.

Wollover, D. 1999. Design-to-cost decision support system (DTC-DSS). The Journal of Cost Analysis & Management 1(1): 3-33.

Wonson, H. S. 1941. The use of predetermined costs in pricing in the shoe industry. N.A.C.A. Bulletin (September 1): 28-40.

Wood, B. G., S. B. Isbell and C. Larson. 2012. The Tennessee Valley Authority: The cost of power. IMA Educational Case Journal 5(4): 1-7.

Wouters, M. and S. Morales. 2014. The contemporary art of cost management methods during product development. Advances in Management Accounting (24): 259-346.

Wouters, M., F. Stadtherr and M. Kirchberger. 2016. Kuhle Engler Kraftwagen AG - Analyzing energy costs for the 2025 energy efficiency challenge. IMA Educational Case Journal 9(2): 1-8.

Wouters, M., S. Morales, S. Grollmuss and M. Scheer. 2016. Methods for cost management during product development: A review and comparison of different literatures. Advances in Management Accounting (26): 139-274.

Wyer, R. 1956. Replacing the myth of fixed and variable costs. N.A.C.A. Bulletin (November): 353-361. "The division of costs into categories of fixed and directly variable is a dangerous and misused concept, a veritable myth under the searchlignt of considered analysis". Wyer includes eight guidelines for cost control based on six groups of patterns of cost and volume relationships: 1. not related, 2. related to amount of capacity provided, 3. degree of variation clearly a function of percentage of capacity, 4. obscured by time lag, control basis, or accounting, 5. uneven surge costs, and 6. inadequate capacity costs, e.g. overtime.