Cost Behavior Analysis and Cost Estimating Bibliography

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



Cost Behavior Analysis and Cost Estimating Main Page | Learning Curves Main Page

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.

Aboody, D., S. Levi and D. Weiss. 2018. Managerial incentives, options, and cost-structure choices. Review of Accounting Studies 23(2): 422-451.

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.

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.

Antle, R. and P. Bogetoft. 2018. Procurement with asymmetric information about fixed and variable costs. Journal of Accounting Research (December): 1417-1452.

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

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

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 J. M. Plehn-Dujowich. 2014. Demand uncertainty and cost behavior. The Accounting Review (May): 839-865.

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.

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

Bhojraj, S., R. J. Bloomfield, Y. Jang and N. Yehuda. 2021. Cost structure, operating leverage, and CDS spreads. The Accounting Review (September): 79-105. (Pricing credit default swaps).

Bills, K. L., D. C. Jeter and S. E. Stein. 2015. Auditor industry specialization and evidence of cost efficiencies in homogenous industries. The Accounting Review (September): 1721-1754.

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.

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.

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

Cannon, J. N. 2014. Determinants of "sticky costs": An analysis of cost behavior using United States air transportation industry data. The Accounting Review (September): 1645-1672.

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.

Chang, H., C. M. Hall and M. T. Paz. 2021. Suppliers' product market competition, customer concentration, and cost structure. Journal of Management Accounting Research 33(3): 9-27.

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

Chen, J. V., I. Kama and R. Lehavy. 2019. A contextual analysis of the impact of managerial expectations on asymmetric cost behavior. Review of Accounting Studies 24(2): 665-693.

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.

Ciftci, M. and T. A. Zoubi. 2019. The magnitude of sales change and asymmetric cost behavior. Journal of Management Accounting Research 31(3): 65-81.

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.

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.

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.

Dierynck, B., W. R. Landsman and A. Renders. 2012. Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms. The Accounting Review (July): 1219-1246.

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.

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.

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.

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.

Golden, J., M. Kohlbeck and Z. Rezaee. 2020. Is cost stickiness associated with sustainability factors? Advances in Management Accounting (32): 35-73.

Golden, J., R. Mashruwala and M. Pevzner. 2020. Labor adjustment costs and asymmetric cost behavior: An extension. Management Accounting Research (March): 100647.

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

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).

Gray, D. L. 2020. Are operating lease costs sticky for retail firms? Advances in Management Accounting (32): 75-100.

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).

Hartlieb, S., T. R. Loy and B. Eierle. 2020. Does community social capital affect asymmetric cost behaviour? Management Accounting Research (March): 100640.

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.

He, J., X. Tian, H. Yang and L. Zuo. 2020. Asymmetric cost behavior and dividend policy. Journal of Accounting Research (September): 989-1021.

Hicks, D. T. 2021. Cost models are specious without causality. Cost Management (November/December): 22-28.

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.

Holzhacker, M., R. Krishnan and M. D. Mahlendorf. 2015. Unraveling the black box of cost behavior: An empirical investigation of risk drivers, managerial resource procurement, and cost elasticity. The Accounting Review (November): 2305-2335.

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.

Jang, Y. and N. Yehuda. 2021. Resource adjustment costs, cost stickiness, and value creation in mergers and acquisitions. Contemporary Accounting Research 38(3): 2264-2301.

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.

Jin, X. and H. Wu. 2021. Economic policy uncertainty and cost stickiness. Management Accounting Research (September): 100750.

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

Kama, I. and D. Weiss. 2013. Do earnings targets and managerial incentives affect sticky costs? Journal of Accounting Research (March): 201-224.

Kaspereit, T. and K. Lopatta. 2019. Improving predictions of upward cost adjustment and cost asymmetry at the firm-year level. Journal of Management Accounting Research 31(3): 99-127.

Kim, J. and J. Zhou. 2023. Cost stickiness and bank loan contracting. Advances in Accounting (61): 100645.

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.

Lee, W., J. Pittman and W. Saffar. 2020. Political uncertainty and cost stickiness: Evidence from national elections around the world. Contemporary Accounting Research 37(2): 1107-1139.

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

Ling, Q. 2020. How to apply 'sticky costs' in advisory services. The CPA Journal (December/January): 16-17.

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

Loy, T. R. and S. Hartlieb. 2020. A look on the bright side - The real effect of mood on corporate short-term resource adjustment decisions: Research note. Advances in Management Accounting (32): 101-115.

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. Chapter11

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. Chapter12Appendix

Martin, J. R. Not dated. The contribution margin controversy. Management And Accounting Web. CMcontro

Martin, J. R. Not dated. What is a learning curve? Management And Accounting Web. (Learning Curve Summary).

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. ABKYChapter3

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.

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).

Plummer, E. and W. F. Wempe. 2021. The effects of healthcare payment systems on skilled nursing facilities' cost structure and human resource strategies. Journal of Management Accounting Research 33(2): 191-210.

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

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

Reichelstein, S. and A. Rohlfing-Bastian. 2015. Levelized product cost: Concept and decision relevance. The Accounting Review (July): 1653-1682.

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.

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.

Rouxelin, F., W. Wongsunwai and N. Yehuda. 2018. Aggregate cost stickiness in GAAP financial statements and future unemployment rate. The Accounting Review (May): 299-325.

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

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

Sergeant, A. 2017. Consolidated Western Wear Retailers: Regression analysis to understand cost drivers in a purchasing department. IMA Educational Case Journal 10(4): 1-3.

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.

Solomons, D. 1966. Economic and accounting concepts of cost and value. In Backer, M. ed. 1966. Modern Accounting Theory. Prentice-Hall Inc. Chapter 6: 117-140. (Summary).

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.