Management And Accounting Web

Cost Management I-Z
Formerly Journal of Cost Management

A-H  |  I-Z

1987- January/February 2018

Recent Updates: 20142015201620172018

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

Cost Management Homepage | Journal Bibliographies Main Page

Iddon, C., C. S. Wright and S. Hettihewa. 2014. Externalizing intolerable risk and uncertainty: The mining sector as a strategic-cost leader. Cost Management (November/December): 42-48.

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.

Jasmon, A. and R. Bakar. 2014. Harmonizing service performance measurement frameworks: The case of health care. Cost Management (January/Feburary): 22-32.

Jeans, M. 1988. Aligning product costing techniques with manufacturing realities. Journal of Cost Management (Fall ): 49-50.

Jeans, M. and M. Morrow. 1990. Performance measurement in U.K. industry. Journal of Cost Management (Winter): 51-54.

Jiang, J., T. W. Lin and Z. Yu. 2014. PetrocChina budget planning and performance evaluation systems. Cost Management (May/June): 22-28.

Johansson, H. 1987. Is inventory shrinking your bottom line? Journal of Cost Management (Fall): 49-51.

Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).

Johnson, H. T. 1990. Activity management: Reviewing the past and future of cost management. Journal of Cost Management (Winter): 4-7.

Johnson, H. T. 1990. Beyond product costing: A challenge to cost management's conventional wisdom. Journal of Cost Management (Fall): 15-21. (Summary).

Johnson, H. T. 1995. Management accounting in the 21st century. Journal of Cost Management (Fall): 15-20. (Summary).

Johnson, H. T. 1996. A shadow from the past haunts the future of management accounting. Journal of Cost Management (Winter): 4-5. (This is a letter to the editor).

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Jones, E. R. and T. L. Capperauld. 2014. Addressing commodity price volatility in product development through a mature target costing process. Cost Management (July/August): 5-10.

Joshi, S. and R. Krishnan. 2010. Sustainability accounting systems with a managerial decision focus. Cost Management (November/December): 20-29.

Joyce, T. and B.P. Stivers. 2000. Leveraging knowledge in small firms. Journal of Cost Management (May/June): 6-10.

Juran, D. C. and H. Dershin. 2002. Real world supply chain assessment and improvement. Journal of Cost Management (September/October): 13-25.

Juras, P. E., P. A. Dierks and S. S. Barona. 1996. Building activity-flow cost models in spreadsheets. Journal of Cost Management (Spring): 70-79.

Kalagnanam, S. S. and E. M. Matsumura. 1995. Cost of quality in an order entry department. Journal of Cost Management (Fall): 68-74.

Kammlade, J. G. 1988. Advancing nation: Disease - A call for prescriptions. Journal of Cost Management (Spring): 3.

Kammlade, J. G. 1989. Life cycle cost management. Journal of Cost Management (Spring): 3.

Kammlade, J. G., P. Mehra, and T. R. Ozan 1989. A process approach to overhead management. Journal of Cost Management (Fall): 5-10.

Kapanowski, G. 2016. Continuous improvement project log. Cost Management (March/April): 6-9.

Kapanowski, G. 2016. Lean fundamentals for accountants. Cost Management (January/February): 5-14. (Summary).

Kapanowski, G. 2016. Lean maturity assessment: From theory to practical use. Cost Management (May/June): 28-35.

Kapanowski, G. 2016. Lean visual management for effective business problem-solving. Cost Management (July/August): 37-47.

Kapanowski, G. 2016. Lean strategy: Customer focus for generating competitive advantage. Cost Management (September/October): 37-42.

Kapanowski, G. 2017. Lean accounting. Cost Management (January/February): 37-41. (Summary).

Kapanowski, G. 2017. Lean strategy implementation: Success is achievable through the accountant. Cost Management (January/February): 42-47.

Kapanowski, G. 2017. Operational excellence for the cost accountant. Cost Management (May/June): 23-32.

Kapanowski, G. 2017. The death spiral of outsourcing: A new view on the make-versus-buy analysis. Cost Management (September/October): 32-39.

Kapanowski, G. 2018. The convergence of lean and standard cost accounting. Cost Management (January/February): 40-48.

Kaplan, R. S. 1990. Measures for manufacturing excellence: A summary. Journal of Cost Management (Fall): 22-29.

Kaplan, R. S. 1995. New roles for management accountants. Journal of Cost Management (Fall): 6-13.

Kaplan, R. S. 2006. A few words from Robert S. Kaplan. Cost Management (July/August): 6-8.

Kaplan, R. S. 2016. Letter to Paul Sharman. Cost Management (September/October): 6-7. (Kaplan said he is distressed to learn that accounting academics have commended that management accounting may no longer be relevant for a service and knowledge-led economy. Service firms have an even greater need for cost information because all the cost incurred by service organizations are related to shared resources. He argues that those who advocate otherwise are "detached from the current problems and opportunities in today's organizations." Kaplan uses his work on time-driven ABC for health care as an example).

Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).

Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15. (Summary).

Kaplan, R. S. and V. G. Narayanan. 2001. Measuring and managing customer profitability. Journal of Cost Management (September/October): 5-15.

Katko, N. 2015. Lean accounting and generally accepted accounting principles. Cost Management (January/February): 25-29.

Katko, N. S. and S. A. Olinger. 2018. Lean inventory valuation: Lean accounting and GAAP compliance. Cost Management (January/February): 14-20.

Kato, Y., G. Boer and C. W. Chow. 1995. Target costing: An integrative management process. Journal of Cost Management (Spring): 39-51.

Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).

Kee, R. C. 1999. Using economic value added with ABC to enhance production-related decision making. Journal of Cost Management (December): 3-15. (Summary).

Keegan, D. P. and S. W. Pesci. 1994. Why not reengineer the management process itself? Journal of Cost Management (Summer): 63-70.

Kelly, K. H. 1987. Measures for manufacturing excellence: A Summary. Journal of Cost Management (Fall): 3-4.

Kennedy, F. A. and J. Huntzinger. 2005. Lean accounting: Measuring and managing the value stream. Cost Management (September/October): 31-38.

Kershaw, R. 2000. The Theory of Constraints: Strategic implications for product pricing decisions. Journal of Cost Management (January/February): 4-11.

Kershaw, R. 2004. Measuring performance during economic slowdowns. Cost Management (September/October): 31-37.

Kershaw, R. and S. Mahenthiran. 1998. Business process change and the role of the management accountant. Journal of Cost Management (March/April): 31-38.

Kettering, R. C. 1991. A no-cost approach to incorporate behavioral awareness into decision making. Journal of Cost Management (Summer): 59-63.

Keys, D. E. 1994. Tracing costs in the three stages of activity-based management. Journal of Cost Management (Winter): 30-37. (Summary).

Keys, D. E. and A. van der Merwe. 2001. The case for RCA: Excess and idle capacity. Journal of Cost Management (July/August): 21-32.

Khan, S. and A. Ashta. 2012. Cost control in microfinance: Lessons from ASA. Cost Management (January/February): 5-22.

Killeen, M. 2015. Put the "A" back into FP&A. Cost Management (September/October): 41-48. (Financial planning and analysis).

Kim, I. 1989. Microeconomic approach to quality cost control.Journal of Cost Management (Fall): 11-16.

Kim, I. 1998. Activity-based management and corporate downsizing. Journal of Cost Management (May/June): 13-19.

King, A. 2000. Differentiating between cost, value, and price. Journal of Cost Management (November/December): 21-25.

King, A. 2002. Enron: An affront to America. Journal of Cost Management (July/August): 33-35.

King, A. M. 1991. The development of cost management. Journal of Cost Management (Spring): 3.

King, A. M. 1993. Green dollars and blue dollars: The paradox of cost reduction. Journal of Cost Management (Fall): 44-52.

King, A. M. 1997. Three significant digits. Journal of Cost Management (Winter): 31-37.

King, A. M. 2001. The cost manager and the internet. Journal of Cost Management (May/June): 15-17.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

King, A. M. and J. Henry. 2000. Cost management and corporate valuation. Journal of Cost Management (September/October): 16-18.

Kite, D. 1995. Capital budgeting: Integrating environmental impact. Journal of Cost Management (Summer): 11-14. (Summary).

Kittredge, J. 2003. Strategic renewal: Management 101 meets performance architecture. Journal of Cost Management (May/June): 15-23.

Kittredge, J. 2004. Process management and cost management: Collaboration or opposition? Cost Management (September/October): 23-30.

Kittredge, J. 2006. A new era in corporate performance management. Cost Management (May/June): 23-31.

Kittredge, J. 2009. A performance framework for management accounting. Cost Management (March/April): 20-28.

Kittredge, J. 2010. Job opportunities for management accountants: Effectiveness expert. Cost Management (May/June): 23-29.

Klatt, T. 2014. Digital businesses: The next evolution of cost management. Cost Management (January/Feburary): 6-12.

Kleinsorge, I. K. and R. D. Tanner. 1991. Activity-based costing: Eight questions to answer before you implement. Journal of Cost Management (Fall): 84-88. (These authors stress the human side of the cost management system).

Knight, J. A. 2000. Is intellectual capital rewriting the rules? Journal of Cost Management (May/June): 41-46.

Kocalkulah, M. 2007. ABC implementation for the small service company. Cost Management (March/April): 34-39.

Kocakulah, M. and B. D. Crowe. 2005. Utilizing activity-based costing (ABC) to measure loan portfolio profitability in a community bank. Cost Management (July/August): 40-47.

Kocakulah, M. C. and A. David Austill. 2017. Measuring commercial loan profitability using activity-based costing at a regional bank. Cost Management (September/October): 19-31.

Kocakulah, M. C. and B. L. McGuire. 2001. Creating value in healthcare through DSS design. Journal of Cost Management (March/April): 33-39.

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices: Crandon production system, A case study. Cost Management (July/August): 38-48.

Kocakulah, M. C. and S. Basham. 2004. Using ABC to manage retirement plan trustee's recordkeeping costs. Cost Management (January/February): 39-43.

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices for efficiency. Cost Management (March/April): 20-28.

Kocakülâh, M. C., A. Norris and D. Danko. 2013. How lean and six sigma redesigned an IT department by reducing costs and increasing efficiencies. Cost Management (May/June): 39-47.

Kocakulah, M. C., D. Fowler, and B. L. McGuire. 2000. Implementing an ABC system to stay competitive: A case study. Journal of Cost Management (March/April): 15-19.

Kocakulah, M. C., J. F. Brown and J. W. Thomson. 2008. Lean manufacturing principles and their application. Cost Management (May/June): 16-27.

Kocakülâh, M. C., J. Bartlett and M. Albin. 2009. ABC for calculating mortgage loan servicing expenses. Cost Management (July/August): 36-43.

Kraemer, H. 2016. A CEO's perspective: How work really gets done - People, strategy, communication, and measurement. Cost Management (September/October): 8-12.

Krebs, M. S. 2016. The lean approach to application development. Cost Management (January/February): 26-30.

Kren, L. and T. Tyson. 2002. Using cycle time to measure performance and control cost in focused factories. Journal of Cost Management (November/December): 18-23.

Kuchta, D. and M. Troska. 2007. Activity-based costing and customer profitability. Cost Management (May/June): 18-25.

Kulesza, C. S. 2000. If Henry Ford knew then what we know now... Journal of Cost Management (September/October): 19-20.

Kulesza, C. S. 2002. From scandals to debacles: A view of the Enron collapse. Journal of Cost Management (September/October): 44-46.

Kulesza, C. S. 2004. Strategic decisions: Changing with the times. Cost Management (March/April): 6-12.

Kulesza, C. S. 2011. Why the focus on financial leadership? Cost Management (March/April): 43-48.

Kumar, S. and E. Stowell. 2012. Moving from volatility to value: Analyzing and managing financial and economic risk. Cost Management (November/December): 24-38.

Labissoniere, T. and J. Seppala. 2016. Kanbans for all. Cost Management (January/February): 22-25.

Lamond, S. 1992. Activity-based management: An Australian perspective. Journal of Cost Management (Summer): 42-46.

Lawrence, G., T. Tyson, C. Skousen and R. Fullerton. 2015. Lean practices: A field study. Cost Management (January/February): 14-24.

Lawson, R. 1996. Process-based costing at Community Health Plan. Journal of Cost Management (Spring): 31-43.

Lawton, J. 2015. Can you quantify the value of your data? Cost Management (March/April): 26-32.

Lawson, R. and J. Yang. 2012. Planning and control at Hongdou Industrial Stock Company. Cost Management (March/April): 18-35.

Lawson, R., J. Yang and H. Yuan. 2009. Accounting in China: A long journey to the rebirth of a profession. Cost Management (March/April): 5-15.

Lawson, R., T. Hatch and D. Desroches. 2011. What influences achieving benefits from corporate performance management? Cost Management (November/December): 24-36.

Lawson, R., W. Stratton and T. Hatch. 2005. Scorecarding in North America: Moving toward a best-practices framework. Cost Management (July/August): 25-34.

Lawson, R., W. Stratton, D. Desroches and T. Hatch. 2009. Best practices in cost and profitability systems. Cost Management (September/October): 13-19.

Lawson, R. A. 1994. Beyond ABC: Process-based costing. Journal of Cost Management (Fall): 33-43. (Activity mapping, each activity becomes its own cost pool).

Lawson, R. A. 2002. Managing the cost of capacity using process-based costing. Journal of Cost Management (November/December): 24-29.

Lawson, R. A. and F. Kennedy. 2010. Managing outsourcing decisions. Cost Management (May/June): 15-22.

Lawson, R. A. and S. B. Richtermeyer. 2010. Aligning boards for improved strategic performance oversight. Cost Management (March/April): 6-15.

Lawson, R. A., T. Hatch, D. Desroches and W. O. Stratton. 2010. Why doesn't every cost and profitability system deliver? Cost Management (November/December): 41-47.

Lee, R. T. 2015. How we overstate ROI improvement projects. Cost Management (November/December): 16-20.

Lee, R. T. 2015. Three steps to improving project ROI performance. Cost Management (May/June): 22-27.

Lee, R. T. 2017. Cash to meet demand: Using lean and capacity management to improve cash flow performance. Cost Management (January/February): 15-21.

Leech, T. 2010. SOX 404 & dangers of control frameworks. Cost Management (May/June): 6-14.

Lenhardt, J. 2005. Getting the most from your company's existing operations. Cost Management (January/February): 24-27.

Lenhardt, P. and W. F. Christopher. 2006. A tribute to Peter Drucker. Cost Management (March/April): 46-47.

Lenhardt, P. M. 2004. Uncover hidden profit potential: Develop activity and profit profiles, Part 1. Cost Management (November/December): 40-46.

Lenhardt, P. M. 2005. Uncover hidden profit potential: Develop activity and profit profiles, Part 2. Cost Management (January/February): 38-47.

Lenhardt, P. M. and S. D. Colton. 2000. Dispelling two myths of modern cost management. Journal of Cost Management (September/October): 21-23.

Lenhardt, P. M. and S. D. Colton. 2001. Resolving cost and performance conflicts. Journal of Cost Management (May/June): 37-38.

Lenhardt, P. M. and S. D Colton. 2001. Dilbert's database. Journal of Cost Management (September/October): 43-44.

Lenhardt, P. M. and S. D. Colton. 2002. Cost: From awareness to insight. Journal of Cost Management (May/June): 44-46.

Lenhardt, P. M. and S. D. Colton. 2003. The two faces of process improvement. Journal of Cost Management (May/June): 46-48.

Levitan, A. S. and S. J. Baxendale. 1992. Analyzing the labor efficiency variance to signal process engineering problems. Journal of Cost Management (Summer): 63-72.

Lessner, J. 1989. Performance measurement in a just-in-time environment: Can traditional performance measurements still be used? Journal of Cost Management (Fall): 23-28. (Summary).

Liedtka, S. L. 2005. Analytic hierarchy process and multi-criteria performance management systems. Cost Management (November/December): 30-38.

Lin, T. W., K. A. Merchant, Y. Yang and Z. Yu. 2005. Target costing and incentive compensation. Cost Management (March/April): 29-42.

Linder, S. 2007. Dysfunctional motivation effects of post-completion audits. Cost Management (January/February): 36-41.

Liu, L. Y. J., J. J. Robinson and J. Martin. 2003. An application of activity-based budgeting: A UK experience. Cost Management (September/October): 30-36.

Lorenzo, M. and M. Filolli. 2015. Fair does not always mean equal. Cost Management (September/October): 6-10. (What is customer profitability and what is product profitability?).

Lord, B. R. 1999. Key performance indicators in a total quality management environment; A case study. Journal of Cost Management (May/June): 16-20.

Luther, R. and B. O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints. Journal of Cost Management (September/October): 16-21. (Summary).

Lyons, B., A. Gumbus and D. E. Bellhouse. 2003. Aligning capital investment decisions with the balanced scorecard. Journal of Cost Management (March/April): 34-38. (Summary).

MacArthur, J. B. 1992. Activity-based costing: How many cost drivers do you want? Journal of Cost Management (Fall): 37-41.

MacArthur, J. B. 1992. The ABC/JIT costing continuum. Journal of Cost Management (Winter): 61-63.

MacArthur, J. B. 1993. Theory of constraints and activity-based costing: Friends or foes? Journal of Cost Management (Summer): 50-56. (Summary).

MacArthur, J. B. 1993. Zero-base activity-based costing. Journal of Cost Management (Winter): 45-49.

MacArthur, J. B. 1996. Performance measures that count: Monitoring variables of strategic importance. Journal of Cost Management (Fall): 39-45.

MacArthur, J. B. 2003. Practical guidelines for activity-driver selection. Cost Management (September/October): 37-40.

MacArthur, J. B. 2008. Practical guidelines for replacement cost depreciation in RCA. Cost Management (January/February): 29-34.

Mackie, B. 2011. Decision-making and information needs: The most complex questions. Cost Management (September/October): 23-33.

Macri, D. M. 2000. An integrated cost accounting framework for multibusiness companies. Journal of Cost Management (November/December): 39-46.

Maginnis, M. A. and G. Uminger. 2018. Management accounting in a true lean (TPS) environment. Cost Management (January/February): 27-35. (Summary).

Maguire, N. G. and E. Peacock. 1998. Evaluating the cost of lead-time on the supplier selection process: An ABC driven methodology. Journal of Cost Management (November/December): 27-38.

Maguire, W. and D. Heath. 1997. Capacity management for continuous improvement. Journal of Cost Management (January/February): 26-31.

Mahalingam, M. S., B. V. Balachandran, and F. C. Kohli. 1999. Activity-based management for systems consulting industry. Journal of Cost Management (May/June): 4-15.

Maira, A. 1993. Rebuilding U.S. manufacturing industries for sustainable performance acceleration. Journal of Cost Management (Spring): 68-72.

Maisel, C. S. 1992. Performance measurement: The balance scorecard approach. Journal of Cost Management (Fall): 47-52.

Maisel, L. S. 1990. Next generation' thinking about cost management Journal of Cost Management (Fall): 3.

Malone, D. 2015. Cost management tools for the environmentally sustainable firm. Cost Management (March/April): 41-47.

Malone, D. and M. Mouritsen. 2014. Change management: Risk, transition, and strategy. Cost Management (May/June): 6-13. (Summary).

Mangan, T. N. 1995. Integrating an activity-based cost system. Journal of Cost Management (Winter): 5-13. (Summary).

Marakkath, N. and T. R. Ramanan. 2012. Assessing the efficient and sustainable performance of Indian microfinance institutions. Cost Management (September/October): 6-19.

Marakkath, N. and T. R. Ramanan. 2013. What discriminates the operational self-sustainability status of Indian MFIs? Cost Management (July/August): 12, 14-26.

Marks, P. A. 1988. Understanding CAD/CAM's strategic importance. Journal of Cost Management (Winter): 33-38.

Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1992. Comparing the practices of U.S. and Japanese companies: The implications for management accounting. Journal of Cost Management (Spring): 6-14. (Summary).

Maskell, B. and B. Baggaley. 2000. The future of management accounting. Journal of Cost Management (September/October): 24-27.

Maskell, B. H. 2006. Solving the standard cost problem. Cost Management (January/February): 27-35.

Mateer, R. W. 1990. The Byrd amendment's 'anti-influence' rules on defense consultants. Journal of Cost Management (Fall): 49-51.

McCollom, N. N., and L. T. Blank. 1990. Object-oriented programming cuts systems life cycle costs. Journal of Cost Management (Fall): 58-62.

McGaughey, N. and C. Starry. 1989. Cost/value analysis: A strategic tool. Journal of Cost Management (Summer): 32-38.

McGinty, P. 1987. Cost accounting revisited: A manufacturing survey. Journal of Cost Management (Spring): 35-44.

McGowan, A. 1999. Impacts of ABCM on job performance and environment. Journal of Cost Management (March/April): 32-36. (Summary).

McGroarty, J. S. and C. T. Horngren. 1993. Functional costing for better teamwork and decision support. Journal of Cost Management (Winter): 24-36.

McGuire, B. L., M. C. Kocakulah, and J. J. Vorst. 1998. Determining the cost of quality in the poultry industry. Journal of Cost Management (March/April): 39-45.

McGuire, B. L., M. C. Kocakulah, and J. W. Dague. 1997. Using ABC to identify cost drivers in a manufacturing environment. Journal of Cost Management (September/October): 22-28.

McIlhattan, R. D. 1987. The path to total cost management. Journal of Cost Management (Summer): 5-10.

McKenzie, J. L. and G. L. Melling. 2001. Skills-based human capital budgeting: A strategic initiative, not a financial exercise. Journal of Cost Management (May/June): 30-36.

McNair, C. J. 1990. Interdependence and control: Traditional vs. activity-based responsibility accounting. Journal of Cost Management (Summer): 15-23. (Summary).

McNair, C. J. 1994. The hidden costs of capacity. Journal of Cost Management (Spring): 12-24. (Summary).

McNair, C. J. 1996. To serve the customer within. Journal of Cost Management (Winter): 40-43.

McNair, C. J. 2000. Defining and shaping the future of cost management. Journal of Cost Management (September/October): 28-32.

McNair, C. J. 2007. Beyond the boundaries: Future trends in cost management. Cost Management (January/February): 10-21.

McNair, C. J. and B. Richards. 2008. Unintended consequences: Death of the teacher-scholar. Cost Management (January/February): 21-28. (Summary).

McNair, C. J. and L. Polutnik. 2001. Closing the cost-value gap. Journal of Cost Management (March/April): 5-11.

McNair, C. J. and T. Watts. 2009. The integration of balanced scorecard models. Cost Management (September/October): 5-12.

McNair, C. J., L. Polutnik and R. Silvi. 2006. Customer-driven lean cost management. Cost Management (November/December): 9-21.

McNair-Connolly, C. J. 2014. When a dollar isn't a dollar. Cost Management (September/October): 17-25.

McNair-Connolly, C. J. 2016. Blind faith: The hidden costs of capacity overutilization. Cost Management (March/April): 40-47.

McNair-Connolly, C. J. and C. R. Thomas, Jr. 2017. An effective response: Soldering crisis and capacity cost management. Cost Management (November/December): 6-29. (How Southwest and US Airways responded to the smoldering crisis of loss of profitability and ridership in their short-haul markets).

McNair-Connolly, C. J., B. Richards and T. Watts. 2012. The snowball effect: Variation and its impact on organizational performance. Cost Management (July/August): 13-14 and 16-21.

McNair-Connolly, C. J., G. Wallig and L. Pashia. 2015. Risky business: maximizing performance by effectively managing on the risk-crisis frontier. Cost Management (May/June): 39-47.

McNair-Connolly, C. J., L. Polutnik, R. Silvi and T. Watts. 2013. Putting the customer first: Value-based cost management systems. Cost Management (November/December): 6-17.

McQuade, L. 2017. Gemba in the workplace. Cost Management (January/February): 22-27.

Mecimore, C. D. 1988. The difference between a cost accounting and a cost management system. Journal of Cost Management (Summer): 66-68.

Mecimore, C. D. 1988. Product costing in a high-tech environment. Journal of Cost Management (Winter): 50-52.

Mecimore, C. D. 1987. Investment justification: State of the art. Journal of Cost Management (Summer): 65-67.

Meeting, D. T. and R. W. Luecke. 1999. The case for capitalizing strategic planning costs. Journal of Cost Management (November/December): 37-40.

Mengen, A. 2013. Being more successful in sales and marketing with customer value controlling. Cost Management (January/February): 32-43.

Menzano, R. J. 1991. Activity-based costing for information systems. Journal of Cost Management (Spring): 35-39.

Meredith, J. 1988. New justification approaches for CIM. Journal of Cost Management (Winter): 15-20.

Messer, R. 2009. Death of a budget: Replacing a business icon. Cost Management (November/December): 34-40. (Messer recommends replacing the budget with the prior years' actual results).

Metzger, L. M. 1990. Using PERT in the budgeting process. Journal of Cost Management (Winter): 20-27.

Miller, J. A. 1992. Designing and implementing a new cost management system. Journal of Cost Management (Winter): 41-53.

Miller, J. A. 2006. The value of the strategic management process model. Cost Management (September/October): 11-19.

Miller, W. 2001. Development of freedom. Journal of Cost Management (September/October): 45. (Review of Sen's book).

Moehlman, C. and R. Osgood. 2015. How to get the most out of your costing system: Maximizing success throughout your entire company. Cost Management (September/October): 34-40.

Moinuddin, K., T. Collins and A. Bansal. 2007. Process activity mapping - Activity-based costing for semiconductor enterprises. Cost Management (March/April): 29-33.

Moravec, R. D. and M. S. Yoemans. 1992. Using ABC to support business re-engineering in the department of defense. Journal of Cost Management (Summer): 32-41.

Morrissey, E. 1999. Meeting the challenge of Stage Four. Journal of Cost Management (March/April): 39-40.

Morse, W. J. and K. M. Poston. 1987. Accounting for quality costs in CIM. Journal of Cost Management (Fall): 5-11.

Moscove, S. A. 1998. Enhancing detective controls through performance reporting. Journal of Cost Management (March/April): 26-29.

Mowry, N. A. and M. P. Donelan. 2001. The pursuit of excellence in HR management at the U.S. DOT. Journal of Cost Management (January/February): 21-28.

Mudde, P. and P. R. Sopariwala. 2008. Cost restructuring and revenue building: A strategic benchmarking analysis. Cost Management (January/February): 36-46.

Mudde, P. A. and P. R. Sopariwala. 2011. Relative strategic variance analysis: The case of American Airlines. Cost Management (May/June): 25-40.

Mueller, J. K. 1989. Issues and opportunities in the single European market. Journal of Cost Management (Fall): 55-58.

Mueller, J. K. 1989. Logistics in the global market. Journal of Cost Management (Winter): 47-49.

Nagumo, T. and B. S. Donion. 2006. Integrating the balance scorecard and the COSO ERM frameworks. Cost Management (July/August): 20-30.

Nair, M. 2004. The venture capital value chain. Cost Management (March/April): 13-20.

Nair, M. and B. V. Balachandran. 2016. Innovation from within: How to energize the organization to reach beyond compliance. Cost Management (September/October): 23-28.

Namazi, M. 2009. Performance-focused ABC: A third generation of activity-based costing system. Cost Management (September/October): 34-46.

Nanni, A. J., Jr., J. R. Dixon, and T. E. Vollman. 1990. Strategic control and performance measurement. Journal of Cost Management (Summer): 33-42.

Narayan, B. P., M. V. S. Kameshwar Rao and K. L. Nihar. 2014. Revival of Indian microfinance industry in the aftermath of Andhra Pradesh crisis: A strategic approach. Cost Management (March/April): 6-12, 14-17.

Nathan, K. and S. Pelfrey. 2004. Strong medicine for failing hospitals: A balanced scorecard approach. Cost Management (January/February): 24-30.

Neely, A. and C. Adams. 2001. The performance prism perspective. Journal of Cost Management (January/February): 7-15.

Neely, A. M. Bourne and M. Kennerley. 2003. Dysfunctional performance through dysfunctional measures. Cost Management (September/October): 41-45.

Neumann, B., M. L. Roberts and E. Cauvin. 2008. Financial and nonfinancial performance measures. Cost Management (November/December): 5-14.

Neumann, B. R. and E. Cauvin. 2007. French cost accounting methods: ABC and other structural similarities. Cost Management (May/June): 35-41.

Neumann, B. R., M. Crowdes and D. Neumann. 2009. Performance measures in long-term care: Modeling weekend effects and reporting errors. Cost Management (March/April): 29-39.

Niven, P. R. 2001. Examining the endurance of the balanced scorecard. Journal of Cost Management (May/June): 18-24.

Noble, J. L. 1990. A new approach for justifying computer integrated manufacturing. Journal of Cost Management (Winter): 14-19.

O'Brien, J. and K. Sivaramakrishnan. 1994. Accounting for JIT: A cycle time-based approach. Journal of Cost Management (Fall): 63-70. (Summary).

Oestreich, T., F. Buytendijk and T. Hatch. 2011. Uncertainty management: Risk and performance, two side of the same coin. Cost Management (January/February): 5-13.

O'Rourke, J. 2011. Sustainability matters. Cost Management (September/October): 6-15.

Ortman, R. F. and D. M. Buehlmann. 1998. Estimating marketing costs using activity-based cost drivers. Journal of Cost Management (July/August): 5-15.

Ostrenga, M. R. 1988. A methodology for identifying your excess capacity costs. Journal of Cost Management (Summer): 39-44.

Ostrenga, M. R. 1991. Return on investment through the cost of quality. Journal of Cost Management (Summer): 37-44.

Ostrenga, M. R. and F. R. Probst. 1992. Process value analysis: The missing link in cost management. Journal of Cost Management (Fall): 4-13.

Oyer, D. J. 1989. Cost accounting standards board resumes operations Journal of Cost Management (Fall): 47-49.

Oyer, D. J. 1990. Federal procurement rules on consulting costs tightened . Journal of Cost Management (Winter): 48-50.

Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.

Parkinson, J. 2011. Costing in process manufacturing: The myth and the reality. Cost Management (May/June): 6-14.

Parkinson, J. M., G. K Riro and N. M. Waweru. 2016. The accounting information needs of the indigenous microentrepreneur. Cost Management (May/June): 36-47.

Pasewark, W. R. 1991. The evolution of quality control costs in U.S. manufacturing. Journal of Cost Management (Spring): 46-52. (Summary).

Pendlebury, J. and R. Platford. 1988. The heavy hidden cost of materials handling. Journal of Cost Management (Spring): 4-8.

Perry, A. and M. C. Kockulah. 2010. Healthcare supply chain leadership and strategy: How it can help cost containment in the healthcare industry. Cost Management (March/April): 37-43.

Perry, B. 2017. How are you dealing with your suppliers? Cost Management (November/December): 30-34. (Related to pricing for business products, services, and supplies).

Pfau, B. N. 2001. Measuring the link between human capital and shareholder value. Journal of Cost Management (January/February): 16-20.

Pickering, M. 2017. Implementing lean management reporting in lean enterprises. Cost Management (January/February): 28-36. (Summary).

Pickering, M. and V. Byrnes. 2016. The changing role of management accountants in a lean enterprise: From "bean counter" to delivering customer value. Cost Management (January/February): 38-47.

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Getting off to the right start. Journal of Cost Management (Spring): 26-38. (The authors discuss 10 pitfalls related to getting of to the right start for ABM, based on 50 interviews).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Developing the pilot. Journal of Cost Management (Summer): 20-35. (This is the second article in the series. In this paper the authors discuss 10 pitfalls in developing an ABM pilot).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Moving from pilot to mainstream. Journal of Cost Management (Fall): 31-41. (This is the third in the series and includes ten pitfalls in moving from a pilot to a mainstream ABM system).

Player, R. S. and M. B. Kramer. 1995. TTI, Inc.: Using ABC to increase revenues. Journal of Cost Management (Fall): 75-79.

Player, S. 2004. How does your budgeting system impact ethical behavior? Cost Management (May/June): 15-21.

Player, S. 2006. A tribute to Peter Drucker. Cost Management (November/December): 48.

Poage, J. L. 2001. Developing actionable performance measures for government programs. Journal of Cost Management (March/April): 12-20.

Ponemon, L. A. 1990 Accounting for quality costs. Journal of Cost Management (Fall): 44-48.

Powell, T. 1999. Software trends. Journal of Cost Management (January/February): 36-38.

Pranshanth, K. and W. Bercik. 2015. How to renovate your decision support system for the health care reform era. Cost Management (September/October): 19-26.

Primrose, P. L. 1992. Is anything really wrong with cost management? Journal of Cost Management (Spring): 48-57. (Summary).

Primrose, P. L., and R. Leonard. 1987. Performing investment appraisals for advanced manufacturing technology. Journal of Cost Management (Summer): 34-42.

Primrose, P. L. 1988.The effect of AMT investment on costing systems. Journal of Cost Management (Summer): 27-30.

Pryor, T. 1997. Making new things familiar and familiar things new. Journal of Cost Management (Winter): 38-42. (Summary).

Pryor, T. E. 1988. Monthly closings and performance measurement are not synonymous. Journal of Cost Management (Fall): 58-63.

Pryor, T. E. 1989. A cost management case study. Journal of Cost Management (Winter): 50-51.

Pryor, T. E. 1989. In search of a strategy. Journal of Cost Management (Fall): 40-46.

Pryor, T. E. 1990. Designing your new cost system is simple (But not easy). Journal of Cost Management (Winter): 43-47.

Quarles, R. and A. Stratton. 1998. A case study using ABC to quantify environmental costs in plant operations. Journal of Cost Management (September/October): 23-32.

Query, J. T. 2008. Cost of risk allocation issues. Cost Management (March/April): 45-48. (Survey).

Radhakrishnan, S. and B. Srinidhi. 1997. Avoiding the death spiral: A case for activity-based costing. Journal of Cost Management (Winter): 19-24.

Raffish, N. and P. B. B. Turney. 1991. Glossary of activity-based management. Journal of Cost Management (Fall): 53-63.

Rafii, F. and L. P. Carr. 1997. Why major change programs fail: An integrative analysis. Journal of Cost Management (January/February): 41-45.

Rahmouni, A. F. A. and K. Charaf. 2012. Success of ABC projects in French companies: The influence of organizational and technical factors. Cost Management (November/December): 12-23.

Raiborn, C., J. B. Butler and L. Zelazny. 2013. Standard costing variances: Potential red flags of fraud? Cost Management (May/June): 16-27.

Ramey, D. 1993. Budgeting and control of discretionary costs. Journal of Cost Management (Summer): 58-64.

Ravenscraft, B. 2016. See it to believe it: Using a VSM to understand manufacturing and make better capital investment decisions. Cost Management (March/April): 16-22.

Ray, M. R. 1995. Cost management for product development. Journal of Cost Management (Spring): 52-60.

Ray, M. R. and T. W. Schlie. 1993. Activity-based management of innovation and R&D operations. Journal of Cost Management (Winter): 16-22.

Reeve, J. M., and J. W. Philpot. 1988. Applications of statistical process control for financial management. Journal of Cost Management (Fall): 33-40. (Summary).

Reeve, J. M. 1991. Cost management in continuous-process environments. Journal of Cost Management (Spring): 22-34.

Reeve, J. M. 1996. Projects, models, and systems - Where is ABM headed? Journal of Cost Management (Summer): 5-16. (Summary).

Regel, R. W. 2003. Change in the controller's role: Why intuition improves operational and strategic decisions. Journal of Cost Management (January/February): 39-45.

Reilly, G. and C. M. DeRose. 2002. Value-linked measurement at Dell. Journal of Cost Management (July/August): 45-47.

Reilly, G. P. and K. Rambhala. 2001. Developing managers through performance measurement. Journal of Cost Management (November/December): 39-42.

Reilly, G. P. and R. R. Reilly. 2000. Using a measure network to understand and deliver value. Journal of Cost Management (November/December): 5-14. (Summary).

Reilly, G. P. and R. R. Reilly. 2001. Improving corporate performance reporting. Journal of Cost Management (July/August): 42-44.

Reilly, G. P. and R. R. Reilly. 2002. Improving the quality of management information. Journal of Cost Management (March/April): 46-47.

Reilly, G. P. and R. R. Reilly. 2002. Performance measurement for improved working-capital management. Journal of Cost Management (May/June): 13-20.

Reiman, C. 2010. Accounting for international differences. Cost Management (November/December): 5-17.

Reiman, C. 2011. Internet networks work. Cost Management (July/August): 23-33.

Reiman, C. 2013. The Janus face of social media. Cost Management (January/February): 6-13.

Rezaee, Z. and R. C. Elmore. 1997. Synchronous manufacturing: Putting the goal to work. Journal of Cost Management (March/April): 6-15. (Summary).

Richardson, P. R. 1987. Managing costs strategically. Journal of Cost Management (Summer): 11-20.

Roberts, M. 1991. No simple solutions. Journal of Cost Management (Fall): 3-4.

Roberts, M. W. and K. J. Silvester. 1996. Why ABC failed and how it may yet succeed. Journal of Cost Management (Winter): 23-35. (Summary).

Roodhooft, F., A. Van den Abbeele and F. Peeters. 2005. Calculating the total cost of ownership of utilities: A case of interfirm cost management. Cost Management (September/October): 13-23.

Roodhooft, F., G. Hiel, A. Van den Abbelle and B. van Doveren. 2003. Optimized sourcing strategies using total cost of ownership. Cost Management (July/August): 28-35.

Roorda, D. and J. G. Castellno. 2012. An application of lean thinking and lean tools to improve a customer complaint product return process. Cost Management (May/June): 37-47.

Ross, G., H. Armitage, and A. Mersereau. 1987. Management accounting in advanced control environments: Defining the territory. Journal of Cost Management (Fall): 12-18.

Rotch, W. 1990. Activity based costing in service industries. Journal of Cost Management (Summer): 4-14.

Ruhl, J. M. 1995. Review of Handbook for Productivity Measurement and Improvement. Journal of Cost Management (Spring): 67-69.

Ruhl, J. M. 1995. Change management: Performance measures, and cost accounting. Journal of Cost Management (Summer): 73-79. (Ruhl reviews The Price Waterhouse Change Integration Team's Better Change: Best Practices for Transforming Your Organization and Goldratt's It's Not Luck).

Ruhl, J. M. 1995. ABM for continuous improvement, the theory of constraints, and open book management. Journal of Cost Management (Fall): 80-89. (Ruhl provides reviews of Pryor and Sahm's Using Activity Based Management for Continuous Improvement: A Step-by-Step Approach and Noreen, Smith and MacKey's The Theory of Constraints and Its Implications for Management Accounting).

Ruhl, J. M. 1995. Activity-based variance analysis. Journal of Cost Management (Winter): 38-47. (Summary).

Ruhl, J. M. 1995. Performance measures and reengineering. Journal of Cost Management (Winter): 48-53. (Ruhl reviews Kaplan's Measuring Corporate Performance Videos and Hammer's Reengineering the Corporation: A Manifesto for Business Revolution).

Ruhl, J. M. 1996. Fast focus on TQM: A concise guide to companywide learning and first things first. Journal of Cost Management (Spring): 87-91. (Ruhl provides a review of the two books indicated by the title).

Ruhl, J. M. 1996. An introduction to the theory of constraints. Journal of Cost Management (Summer): 43-48. (Summary).

Ruhl, J. M. 1996. Activity-based management: Lessons from the ABM battlefield and world class manufacturing: The next decade. Journal of Cost Management (Fall): 60-66. (Reviews of Player and Key's 12 ABM case studies and Schonberger's 1996 book with 16 principles for management).

Ruhl, J. M. 1996. Levers of control and when lean enterprises collide. Journal of Cost Management (Winter): 62-68. (Reviews of Simon's Levers of Control... and Cooper's When Lean Enterprises Collide).

Ruhl, J. M. 1997. The balanced scorecard and benchmarking videos. Journal of Cost Management (Winter): 52-56. (Reviews of Kaplan and Norton's The Balanced Scorecard and three benchmarking videos).

Ruhl, J. M. 1997. Review of Gokins, G. 1996. Activity-Based Cost Management: Making It Work. Journal of Cost Management (January/February): 46-47.

Ruhl, J. M. 1997. The Theory of Constraints within a cost management framework. Journal of Cost Management (November/December): 16-24.

Russ, H. and K. Varga. 2015. The secrets of costing shared services. Cost Management (September/October): 27-33.

Rutledge, R. W. 1994. Life after the Deming prize for Florida Power and Light Company. Journal of Cost Management (Summer): 18-25.

Sakurai, M. 1989. Target costing and how to use it. Journal of Cost Management (Summer): 39-50. (Summary).

Sakurai, M. 1995. Past and future of Japanese management accounting. Journal of Cost Management (Fall): 21-30. (Summary).

Salafatinos, C. 1995. Integrating the theory of constraints and activity-based costing. Journal of Cost Management (Fall): 58-67.

Sale, R. S. and M. L. Sale. 2015. Supplier selection of a component to be used in products for diverse markets. Cost Management (November/December): 40-48.

Sandison, D., L. Caricato and S. Kidd. 2015. The CAM-I performance management framework: A holistic approach to improving business performance. Cost Management (March/April): 8-16.

Sandison, D., S. C. Hansen and R. G. Torok. 2003. Activity-based planning and budgeting: A new approach. Journal of Cost Management (March/April): 16-22. (Summary).

San Miguel, J.G. and J.K. Shank. 1997. Cost analysis with a strategic emphasis: The Bridgewater Castings case. Journal of Cost Management (September/October): 6-14.

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

Schiemann, W. and J. Brewton. 2009. Functional lean: A new approach for optimizing internal service function value. Cost Management (July/August): 5-14.

Schiemann, W. A. 2007. Measuring and managing the ROI of human capital. Cost Management (July/August): 5-15.

Schiemann, W. A. and L. A. Guth. 2014. Three crucial ingredients for success: Agile alignment, customer-driven priorities, and people equity. Cost Management (September/October): 26-34, 36-38.

Schneiderman, A. 2001. The half-life measurement. Journal of Cost Management (November/December): 43.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 1). Journal of Cost Management (Summer): 30-42.

Schneiderman, A. M. 1996. Metrics for the order fulfillment process (Part 2). Journal of Cost Management (Fall): 6-17.

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

Schneiderman, A. M. 2001. The first balanced scorecard: Analog Devices, 1986-1988. Journal of Cost Management (September/October): 16-26.

Schiemann, W. A. 2003. Crisis in the boardroom and the measurement solution. Cost Management (November/December): 5-11.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 2). Journal of Cost Management (Spring): 60-67.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 1). Journal of Cost Management (Winter): 50-54.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 3). Journal of Cost Management (Summer): 38-48.

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: Part I. Journal of Cost Management (September/October): 11-22.

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: Part II. Journal of Cost Management (November/December): 3-10.

Schonberger, R. J. 1991. Lurking issues in cost management. Journal of Cost Management (Summer): 3-6.

Schonberger, R. J. 1994. Less scorekeeping as TQM takes root. Journal of Cost Management (Summer): 3-4.

Schonberger, R. J. 1997. Letter to the editor. Journal of Cost Management (Winter): 5-6. (Schonberger responds to Jack Ruhl's review. See Ruhl Fall 1996 above).

Schonberger, R. J. 1999. Kanban-automatic constraints manager. Journal of Cost Management (May/June): 38-39.

Schonberger, R. J. 2002. Open-book management: Less than meets the eye. Journal of Cost Management (January/February): 12-17.

Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14. (Summary).

Schonberger, R. J. 2004. Mandate to grow. Cost Management (March/April): 43-44.

Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective. Summary).

Schonberger, R. J. 2009. Overall equipment effectiveness: An unworthy metric. Cost Management (May/June): 46-48.

Schonberger, R. J. 2012. Lean management accounting: What has changed in 25 years? Cost Management (May/June): 15-19.

Schroeder, H. 2010. Leading transformation in the "New Normal": An art and science approach. Cost Management (November/December): 31-40.

Schroeder, H. 2013. The art and science of transformation for new business intelligence. Cost Management (September/October): 5-12, 14-15.

Schroeder, H. 2014. Art and science in IT project management. Cost Management (November/December): 34-41.

Schroeder, H. 2015. Art and science in information: Systems implementation: A case study. Cost Management (July/August): 19-25.

Schubert, J. K. 1988. The Pitfalls of product costing. Journal of Cost Management (Summer): 16-26.

Schubert, K. D. 2003. IT mind: Quality assurance engineering. Journal of Cost Management (January/February): 46-48.

Schwan, E. S. and W. A. Remaley. 1991. Marginal return on invested capital versus internal rate of return. Journal of Cost Management (Summer): 55-58.

Scott, P. and M. Morrow. 1991. Activity-based costing and make-or-buy decisions. Journal of Cost Management (Winter): 48-51.

Searcy, D. L. 2009. Using cost management and lean tools to improve AMG's rental operations. Cost Management (November/December): 24-33.

Seiter, M. and C. Gille. 2012. Service costing: Coping with dysfunctional customer behavior. Cost Management (July/August): 5-12.

Selto, F. H. 1995. Implementing activity-based management. Journal of Cost Management (Summer): 36-49.

Shanahan, Y. P. 1995. Implementing an activity-based costing system - Lessons from the Australian Post. Journal of Cost Management (Summer): 60-64.

Shank, J. K. 1993. The new management accounting division of the AICPA. Journal of Cost Management (Summer): 3-4.

Shank, J. K. 1995. Theme issue on management accounting: Whither and whence? Journal of Cost Management (Fall): 3-5.

Shank, J. K. 1996. New wine in old bottles: Reichard Maschinen, BmbH. Journal of Cost Management (Summer): 49-59.

Shank, J. K. and D. Peterson. 2005. Strategic cost analysis for capital spending decisions. Cost Management (July/August): 14-20.

Shank, J. K., and V. Govindarajan. 1988. Transaction-based costing for the complex product line: A field study. Journal of Cost Management (Summer): 31-38.

Shank, J. K. and V. Govindarajan. 1992. Strategic cost management and the value chain. Journal of Cost Management (Winter): 5-21.

Shank, J. K. and V. Govindarajan. 1994. Measuring the "cost of quality": A strategic cost management perspective. Journal of Cost Management (Summer): 5-17. (Summary).

Shank, J. K., V. Govindarajan, and E. Spiegel. 1988. Strategic cost analysis: A case study. Journal of Cost Management (Fall): 25-32.

Sharma, U. and Z. Hoque. 2001. Implementing the balanced scorecard in government: The housing authority of Fiji. Journal of Cost Management (July/March): 37-41.

Sharman, P. 1996. Putting it all together: Management accounting in the year 2000. Journal of Cost Management (Summer): 3-4.

Sharman, P. 2000. Cost and performance management in the age of global change. Journal of Cost Management (September/October): 40-44.

Sharman, P. 2001. Using performance architecture to create economic value. Journal of Cost Management (November/December): 11-16.

Sharman, P. 2002. External audit failure and the case for accountability and balance. Journal of Cost Management (November/December): 38-41.

Sharman, P. 2003. External audit failure. Cost Management (September/October): 46-48.

Sharman, P. 2007. Rebalancing the accounting profession. Cost Management (January/February): 6-9.

Sharman, P. 2008. Performance architecture: A continuing story. Cost Management (November/December): 26-33.

Sharman, P. 2009. The chairman's roundtable. Cost Management (January/February): 6-16.

Sharman, P. 2010. An interview with Eleanor Bloxham. Cost Management (July/August): 20-25. (Eleanor Bloxham, CEO of The Value Alliance, discusses some concepts from her book, Bloxham, E. 2003. From Economic Value Management: Applications and Techniques. John Wiley and Sons.).

Sharman, P. 2010. From the editor. Cost Management (July/August): 3-4.

Sharman, P. 2010. From the editor. Cost Management (September/October): 3-4.

Sharman, P. 2010. From the editor. Cost Management (November/December): 3-4.

Sharman, P. 2011. Accounting in transition. Cost Management (July/August): 3-5.

Sharman, P. 2011. Big things going down! Cost Management (September/October): 3-5.

Sharman, P. 2011. Changing the way we do costing. Cost Management (March/April): 3-5.

Sharman, P. 2011. From the editor. Cost Management (January/February): 3-4.

Sharman, P. 2011. High performance profitability. Cost Management (November/December): 3-4.

Sharman, P. 2011. Innovations in costing applications. Cost Management (May/June): 3-5.

Sharman, P. 2012. Costing and performance improvement: Depiction of reality - What concept! Cost Management (July/August): 3-4.

Sharman, P. 2012. Diversity in the accounting profession. Cost Management (November/December): 3-5.

Sharman, P. 2012. Measurement impact on peoples lives. Cost Management (March/April): 3-5.

Sharman, P. 2012. Possibilities. Cost Management (January/February): 3-4.

Sharman, P. 2012. More effective marketing using social networking. Cost Management (May/June): 3-5.

Sharman, P. 2012. Towards integrated reporting-communicating value the 21st century. Cost Management (March/April): 36-40. (Interview with Eleanor Bloxham related to the International Integrated Reporting Committee's discussion paper "Towards Integrated Reporting - Communicating Value in the 21st Century." She compares the discussion paper to her 2002 book Economic Value Management: Applications and Techniques. Wiley).

Sharman, P. 2013. Effective use of resources. Cost Management (January/February): 3-5.

Sharman, P. 2013. Intelligence: Is it enough? Cost Management (September/October): 3-4.

Sharman, P. 2013. Management accounting principles that make sense. Cost Management (May/June): 3-6.

Sharman, P. 2013. How about "cost leadership". Cost Management (November/December): 3-5.

Sharman, P. 2013. New normal no more? Cost Management (July/August): 3-5.

Sharman, P. 2014. From the editor. Cost Management (July/August): 3-4.

Sharman, P. 2014. How much change? Cost Management (May/June): 3-5.

Sharman, P. 2014. The changing profession of management accounting. Cost Management (January/Feburary): 3-5.

Sharman, P. 2014. The structure and success of the board of directors. Cost Management (November/December): 5-10.

Sharman, P. 2014. Using data and analytics to craft the alignment between strategic direction and organization performance. Cost Management (September/October): 3-5.

Sharman, P. 2014. What to do? It is all about the people involved. Cost Management (November/December): 3-4.

Sharman, P. 2015. Changing conditions for people in the workplace. Cost Management (May/June): 3-5.

Sharman, P. 2015. From the editor. Cost Management (March/April): 3-7.

Sharman, P. 2015. Increasing the scope of cost management. Cost Management (July/August): 3-4.

Sharman, P. 2015. Lean management. Cost Management (January/February): 3-4.

Sharman, P. 2015. Work! Cost Management (November/December): 3-5.

Sharman, P. 2016. A new perspective on cost accounting? Cost Management (March/April): 3-25.

Sharman, P. 2016. Analysis and strategy implementation. Cost Management (July/August): 3-5.

Sharman, P. 2016. Bringing research into practice. Cost Management (November/December): 3-5.

Sharman, P. 2016. Lean: Art of the practical. Cost Management (January/February): 3-4.

Sharman, P. 2016. Possibilities for cost management and strategy implementation. Cost Management (May/June): 3-5.

Sharman, P. 2016. The state of management today: An interview with Eleanor Bloxham. Cost Management (September/October): 43-48.

Sharman, P. 2017. Cost analysis to inform decision-making. Cost Management (September/October): 3-5.

Sharman, P. 2017. Cost management and ABC. Cost Management (March/April): 3-5.

Sharman, P. 2017. Managing cost to maximize value. Cost Management (May/June): 3-5.

Sharman, P. 2017. New technology driving change. Cost Management (July/August): 3-6.

Sharman, P. 2017. What's the answer. Cost Management (November/December): 3-5.

Sharman, P. and A. Ashta. 2012. Preface to the first special issue on microfinance. Cost Management (September/October): 3-5.

Sharman, P. and A. Ashta. 2013. Lessons from cost management in microfinancing. Cost Management (March/April): 3-5.

Sharman, P. and A. Ashta. 2014. Performance lessons for established industries from a new one? Cost Management (March/April): 3-5.

Sharman, P. and G. Kapanowski. 2017. Lean management: Real numbers. Cost Management (January/February): 3-5.

Sharman, P. and G. Kapanowski. 2018. Lean tools for accountants. Cost Management (January/February): 3-4.

Sharman, P. and J. Cooke. 2004. Economic ethics and corporate guardians. Cost Management (May/June): 22-27.

Sharman, P., T. Hatch and B. Stoehr. 2015. Creating a high-performance enterprise: Driving organizational performance and shareholder value. Cost Management (September/October): 3-5.

Sharman, P. A. 2001. The fish tank syndrome. Journal of Cost Management (January/February): 44-46.

Sharman, P. and J. Cooke. 2004. Economic ethics and corporate guardians. Cost Management (May/June): 22-27.

Sharman, P. and B. V. Balachandran. 2016. Be distinct or extinct. Cost Management (September/October): 3-5.

Shaw, J. 2002. Royal Bank of Canada: Developing value-based management. Journal of Cost Management (March/April): 25-29.

Shenkir, W. G. and P. L. Walker. 2006. Enterprise risk management and the strategy-risk-focused organization. Cost Management (May/June): 32-38. (Summary).

Shepherd, N. 2010. The CFO as a business partner. Cost Management (May/June): 30-38.

Shepherd, N. 2016. Strategy and rapid response decisions. Cost Management (November/December): 6-14.

Shepherd, N. 2017. An accounting renaissance. Cost Management (May/June): 6-10.

Shepherd, N. A. 2015. Human aspects of cost management. Cost Management (July/August): 33-37.

Shields, M. D. and M. A. McEwen. 1996. Implementing activity-based costing systems successfully. Journal of Cost Management (Winter): 15-22.

Shields, M. D. and S. M. Young. 1989. A behavioral model for implementing cost management systems. Journal of Cost Management (Winter): 17-27. (Summary).

Shields M. D. and S. M. Young. 1991. Managing product life cycle costs: An organizational model. Journal of Cost Management (Fall): 39-51. (Summary).

Shields, M. D. and S. M. Young. 1992. Effective lone-term cost reduction: A strategic perspective. Journal of Cost Management (Spring): 16-30.

Shim, E. and A. J. Stagliano. 1997. Survey on activity-based costing: A survey of U. S. manufacturers on implementation of ABC. Journal of Cost Management (March/April): 39-41.

Shukla, A. 2005. The flight of U. S. manufacturing: Challenge and response. Cost Management (January/February): 18-23.

Siau, C. and D. Van Lindt. 1997. Cost driver analysis in the airline industry. Journal of Cost Management (July/August): 37-47.

Siegel, G. 2000. Measuring intangibles and improving performance with behavioral accounting. Journal of Cost Management (July/August): 5-12.

Silvi, R., M. Bartolini and P. Hines. 2008. SCM and lean thinking: A framework for management accounting. Cost Management (January/February): 11-20.

Simonis, R. H. 2016. Reducing the cost of complexity: A case study. Cost Management (January/February): 31-37.

Simpson, J. B., and D. L. Muthler. 1987. Quality costs: Facilitating the quality initiative. Journal of Cost Management (Spring): 25-34.

Sinclair, K. and E. Schwartz. 1987. Reconciling cash flow decision making and accounting performance evaluation. Journal of Cost Management (Fall): 25-31.

Sinason, D.H. 1991. A dynamic model for present value capital expenditure analysis. Journal of Cost Management (Spring): 40-45. (Summary).

Singhania, M. and A. Gupta. 2017. Implementation of an e-court system in the high court of Delhi. Cost Management (March/April): 41-48.

Singhania, M. and A. Jaitly. 2016. Project Tiger: Cost-benefit analysis. Cost Management (July/August): 14-23. (An initiative by India's government to save the nation's tigers).

Singhania, M. and P. S. Gomber. 2017. BYPL: Insourcing vs. outsourcing. Cost Management (September/October): 40-47.

Singhania, M. and S. Sharma. 2016. Cost-based indexing of fare and freight to fuel price: Innovative pricing policy for Indian railways. Cost Management (March/April): 24-39.

Singhania, M. and S. Sharma. 2017. Profitability and leverage analysis of Indian railways: Impact of cost-based indexation. Cost Management (July/August): 20-31.

Smith, K. V. and M. P. Leksan. 1991. A manufacturing case study on activity-based costing. Journal of Cost Management (Summer): 45-54.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 1). Journal of Cost Management (Winter): 50-57.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 2). Journal of Cost Management (Spring): 49-56.

Smith, T. J. 2011. Pricing strategy: Pricking the viel of value exchange. Cost Management (July/August): 34-37. (Four pricing challenges include: price setting, price discounting, price structure, and overall pricing strategy).

Soloway, L. J. 1993. Book review. Relevance Regained: From Top-Down Control to Bottom-UP Empowerment. Journal of Cost Management (Summer): 65-71.

Soloway, L. J. 1993. Using activity-based management systems in aerospace and defense companies. Journal of Cost Management (Winter): 56-66.

Sopariwala, P. R. 1998. Using practical capacity for determining fixed overhead rates. Journal of Cost Management (September/October): 34-39.

Sopariwala, P. R. 1999. Measurement of theoretical capacity as a first step to determining practical capacity. Journal of Cost Management (July/August): 35-40.

Sopariwala, P. R. 2000. Capacity measurement in the automobile industry: The case of General Motors. Journal of Cost Management (March/April): 28-38.

Sopariwala, P. R. 2007. Using theoretical capacity to eliminate manipulation of absorption costing income. Cost Management (September/October): 40-47.

Sopariwala, P. R. 2009. The absorption vs. direct costing debate: A compromise solution. Cost Management (November/December): 41-46.

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.

Sopariwala, P. R. 2017. Activity-based costing systems: Should facility-level activity costs be allocated and, if so, how? Cost Management (July/August): 41-47.

Sourwine, D. A. 1992. Uncompensated overtime: Total time vs. forty-hour week. Journal of Cost Management (Fall): 59-64.

Stenzel, C. 2001. Necessary but not sufficient. Journal of Cost Management (May/June): 39-40. (Review of Goldratt's book).

Stenzel, C. 2002. Balance scorecard: Step-by-step: Maximizing performance and results. Journal of Cost Management (May/June): 47-48. (Review of Niven's book).

Stenzel, C. 2002. Let's fix it: Overcoming the crisis in manufacturing. Journal of Cost Management (November/December): 46-47. (Review of Schonberger's 2001 Free Press book).

Stenzel, C. and J. Stenzel. 2000. M&As are more than a cost equation: An interview with Mitchell Lee Marks. Journal of Cost Management (November/December): 15-20.

Stenzel, C. and J. Stenzel. 2000. Measuring the intangible: A conversation with David Ulrich. Journal of Cost Management (July/August): 28-34.

Stenzel, C. and J. Stenzel. 2002. Employee access to cost and financial information: An interview with Jonathan Schiff. Journal of Cost Management (January/February): 5-11.

Stenzel, C. and J. Stenzel. 2003. The organizational design of the Taiyo Group: A conversation with Robin Cooper. Cost Management (July/August): 5-11.

Stenzel, J. and C. Stenzel. 2001. Avoiding ABCM implementation failures: An interview with Ron Bleeker. Journal of Cost Management (November/December): 17-22.

Stenzel, J. and C. Stenzel. 2002. ERP system opportunities and limitations: An interview with Eli Goldratt. Journal of Cost Management (March/April): 5-12.

Stenzel, J. and C. Stenzel. 2002. ERP from the designer and vendor perspective. Journal of Cost Management (March/April): 30-39.

Stenzel, J. and C. Stenzel. 2004. ABC: All that it can be - A conversation with Peter B. B. Turney. Cost Management (January/February): 6-10.

Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.

Stenzel, J. and C. Stenzel. 2005. A letter from Major Chuck Royer. Cost Management (May/June): 5-6.

Stenzel, J. and C. Stenzel. 2005. An expert's perspective: A conversation with Gary Cokins. Cost Management (January/February): 6-17.

Stenzel, J. and C. Stenzel. 2005. The x-files: What you need to know about web-based financial reporting. Cost Management (March/April): 5-12.

Stenzel, J. and C. Stenzel. 2005. The payoffs for corporate social responsibility: A conversation with Marc J. Epstein. Cost Management (July/August): 5-9.

Stenzel, J. and C. Stenzel. 2005. Transforming a profession: A conversation with Paul Sharman. Cost Management (November/December): 6-14.

Stenzel, J. and C. Stenzel. 2006. Applications-driven thought leadership. Cost Management (May/June): 5-13.

Stenzel, J. and C. Stenzel. 2006. CAM-I in a nutshell: A conversation with Ashok Vadgama. Cost Management (September/October): 6-10 .

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (March/April): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (July/August): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (September/October): 3-5 .

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (November/December): 3-4.

Stenzel, J. and C. Stenzel. 2007. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2007. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2007. Management economics: A new center of the universe for the management accountant. Cost Management (November/December): 30-37.

Stenzel, J. and C. Stenzel. 2008. Bringing RCA to market. Cost Management (July/August): 5-13. (Interview with RCA Institute Director Larry R. White).

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (January/February): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (July/August): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (September/October): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (November/December): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors.Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (July/August): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (September/October): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (November/December): 3-4.

Stenzel, J. and C. Stenzel. 2010. From the editors. Cost Management (January/February): 3-4.

Stenzel, J. and C. Stenzel. 2010. From the editors. Cost Management (March/April): 3-5.

Stenzel, J., C. Stenzel and P. Sharman. 2010. From the editors. Cost Management (May/June): 3-5.

Stephenson, S. S. 2014. Continuing higher education: Balancing cause and effect as performance measurement. Cost Management (July/August): 35-48.

Stokes, C. R., and K. W. Lawrimore. 1989. Selling a new cost accounting system. Journal of Cost Management (Fall): 29-34.

Storm, D. J. and S. J. Sullivan. 1989. CIM investment justification: The "fresh start" approach. Journal of Cost Management (Spring): 4-13.

Stratton, W., R. Lawson and T. Hatch. 2004. Scorecarding as a management coordination and control system. Cost Management (May/June): 36-42.

Stromberg, D. and B. H. Kleiner. 1989. Implementing a participative cost management program. Journal of Cost Management (Fall): 17-21.

Suematsu, E. 2000. Planning and controlling the recovery of cash outflows through cash-flow costing. Journal of Cost Management (March/April): 20-26.

Suematsu, E. 2002. Cash-flow costing and the operational employee. Journal of Cost Management (May/June): 30-37.

Susman, G. I. 1989. Product life cycle management. Journal of Cost Management (Summer): 8-22. (See the combined summaries on the PLC page).

Swenson, D. 1997. Best practices in activity-based management. Journal of Cost Management (November/December): 6-14. (Summary).

Swenson, D. 2014. A workshop to teach the target costing process. Cost Management (January/Feburary): 14-21.

Swenson, D. W. and J. Cassidy. 1993. The effect of JIT on management accounting. Journal of Cost Management (Spring): 39-47. (Summary).

Swenson, D. W., T. E. Buttross and I. Kim. 2005. Using the CAM-I diagnostic to evaluate readiness for target costing. Cost Management (May/June): 41-.

Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14.

Tanaka, T. 1993. Target costing at Toyota. Journal of Cost Management (Spring): 4-11. (Summary).

Tanaka, T. 1994. Kaizen budgeting: Toyota's cost-control system under TQC. Journal of Cost Management (Fall): 56-62. (Summary).

Taylor, T. C. and O. Ospenkova. 2003. Management accounting in Russia: A work in process. Journal of Cost Management (May/June): 39-45.

Thames, B. 2004. Heresy: Call it anything but accounting! Cost Management (July/August): 6-12.

Thames, R. 2006. The story of CAL: The change, adaptation, and learning journey. Cost Management (September/October): 41-48 . (CAM-I's CAL = Change, adaptation, and learning group).

Theriou, N. G., G. N. Theriou and A. Papadopoulos. 2007. Integrating the balanced scorecard and activity-based costing. Cost Management (May/June): 42-48.

Thilmony, H. 1993. Product costing: One set of books or two? Journal of Cost Management (Winter): 37-44.

Thomas, J. and H. P. Roth. 2002. Costing transportation activities. Journal of Cost Management (September/October): 26-35.

Thor, C. G. 2000. The evolution of performance measurement in government. Journal of Cost Management (May/June): 18-26.

Thor, C. G. 2003. How to find, select, and display performance measures in government. Journal of Cost Management (May/June): 31-38.

Thor, C. G. 2008. Lean metrics in the public sector. Cost Management (May/June): 28-32.

Thorne, H. and B. Gurd. 1995. Some human aspects of implementing activity-based management. Journal of Cost Management (Fall): 50-57.

Tietze, A. R. 1988. Value control and return on investment. Journal of Cost Management (Spring): 29-32.

Tobia, P. 2009. Reinventing talent management: How to maximize performance in the new marketplace. Cost Management (July/August): 46-47. (Book review).

Torok, R. G. and F. Wood. 2006. Integrating cost and performance management with risk management. Cost Management (September/October): 36-40 .

Trifonov, T. B. 2005. Management accounting in Bulgaria: A work in progress. Cost Management (March/April): 43-47.

Troxel, R. B. 1987. The international aspects of cost management. Journal of Cost Management (Summer): 3-4.

Troxel, R. B. 1988. The many flaws of contribution margin analysis. Journal of Cost Management (Fall): 3-5.

Troxel, R. B. 1990. Cost management: A continuous process.Journal of Cost Management (Winter): 3.

Troxel, R. B. and M. G. Weber, Jr. 1990. The evolution of activity-based costing. Journal of Cost Management (Spring): 14-22. (Summary).

Troxler, J. 1990. Estimating the cost impact of flexible manufacturing. Journal of Cost Management (Summer): 26-32.

Troxler, J. W., and L. T. Blank. 1988. Major Attributes used in manufacturing system decision support. Journal of Cost Management (Spring): 55-58.

Tulchin, A., J. Warren and R. Hawkins. 2013. Cost-benefit analysis for microfinance institutions. Cost Management (March/April): 39-47.

Tumer, T. 2005. Synthesize & translate: Critical competencies for navigating the landscape of financial communication. Cost Management (March/April): 13-19.

Turk, W. T. 1990. Management accounting revitalized: The Harley-Davidson experience. Journal of Cost Management (Winter): 28-39.

Turner, T. and J. Gurowka. 2002. The pros and cons of employee access to cost and financial data. Journal of Cost Management (January/February): 30-34.

Turney, P.B.B. 1989. Using activity-based costing to achieve manufacturing excellence. Journal of Cost Management (Summer): 23-31.

Turney, P. B. B. 1990. What is the scope of activity-based costing? Journal of Cost Management (Winter): 40-42.

Turney, P. B. B. 1990. Ten myths about implementing an activity-based costing system. Journal of Cost Management (Spring): 24-32. (Summary).

Turney, P. B. B. 1992. What an activity-based cost model looks like. Journal of Cost Management (Winter): 54-60.

Turney, P. B. B. 2000. The state of 21st century cost management. Journal of Cost Management (September/October): 45-47.

Turney, P. B. B. 2010. Activity-based costing: An emerging foundation for performance management. Cost Management (July/August): 33-42.

Turney, P. B. B., and J. M. Reeve. 1990. The Impact of continuous improvement on the design of activity-based cost systems. Journal of Cost Management (Summer): 43-50.

Turney, P. B. B., and J. M. Reeve 1991. How activity-based costing helps reduce cost. Journal of Cost Management (Winter): 29-35.

Tyndall, G. R. 1987. Logistics and profitability: Are the two in conflict? Journal of Cost Management (Summer): 56-61.

Tyndall, G. R. 1987. Logistics costs and service levels: Evaluating the trade-offs. Journal of Cost Management (Spring): 50-56.

Tyndall, G. R.. 1988. Analyzing the costs and value of the product distribution chain. Journal of Cost Management (Spring): 45-51.

Tyndall, G. R. 1990. Just-in-time logistics: Added value for manufacturing cost management. Journal of Cost Management (Spring): 54-59.

Tyndall, G. R. 1988. Obtaining better information to control freight costs: Some guidelines. Journal of Cost Management (Summer): 55-61.

Tyson, T. N. 1991. The use of bar coding in activity based costing. Journal of Cost Management (Winter): 52-56.

Umble, M. M. and E. J. Umble. 1998. How to apply the theory of constraints’ five-step process of continuous improvement. Journal of Cost Management (September/October): 5-14.

Uminger, G. 2001. Japanese cost management. Journal of Cost Management (January/February): 47-48. (Review of Sakuri and Scarbrough's 1997 book).

Utz, S. and J. Weber. 2015. Cultivating a controlling culture - The key to handling volatility successfully. Cost Management (May/June): 6-11.

Utzig, L. V. 1987. Reconciling the two views of quality. Journal of Cost Management (Spring): 66-69.

Vale, J. and J. Smith. 1996. Multiple project rollout creates leverage. Journal of Cost Management (Winter): 56-61.

Van Veen-Dirks, P. and R. Molenaar. 2009. Customer profitability pricing. Cost Management (May/June): 32-45.

Van der Merwe, A. 2006. Letter to the editor. Cost Management (November/December): 5-6. (Van der Merwe is critical of Grassor's article: Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19).

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).

Van der Merwe, A. 2008. Debating the principles: Asking questions of lean accounting. Cost Management (September/October): 29-36.

Van der Merwe, A. 2008. Debating the principles - Theory of constraints. Cost Management (March/April): 26-34.

Van der Merwe, A. 2009. Debating the principles: ABC and its dominant principle of work. Cost Management (September/October): 20-28.

Van der Merwe, A. and D. E. Keys. 2001 The case for RCA: Understanding resource interrelationships. Journal of Cost Management (September/October): 27-36.

Van der Merwe, A. and D. E. Keys. 2001. The case for RCA: Decision support in an advanced cost management system. Journal of Cost Management (November/December): 23-32.

Van Nostrand, R. C. 1988. Justifying CAD/CAM systems: A case study. Journal of Cost Management (Spring): 9-17.

Veech, D. S. 2004. Flexibility through stability-enhancing behaviors. Cost Management (September/October): 15-22.

Velmurugan, M. S. and W. N. A. B. Wan Nahar. 2010. Factors determining the success or failure of ABC implementation. Cost Management (September/October): 35-46.

Vercio, A., A. Bayliss and L. L. Thompson. 2005. Fourteen types of idle capacity. Cost Management (July/August): 35-39.

Vercio, A. and P. Vercio. 2015. A guide to a managed system for health care (Part I). Cost Management (November/December): 30-39.

Vercio, P. and A. Vercio. 2016. A guide to a managed system for health care: Part II. Cost Management (May/June): 6-14.

Viger, C. and A. Anandarajan. 1999. Cost management and pricing decisions in the presence of quality cost information: An experimental study with marketing managers. Journal of Cost Management (January/February): 21-27.

Vijaykar, S. and M. Gupta. 2017. Smartkey: A tale of too many vendors. Cost Management (November/December): 41-48. (New feature related to case studies: Submit your own or a resolution to this one).

Vijaykar, S., M. Gupta and B. Metri. 2014. Information technology-enabled services: Pricing models and strategic implications. Cost Management (May/June): 29-39.

Vlasho, L. 1994. Focus on quality in financial management. Journal of Cost Management (Winter): 3.

Von Zimmermann, P. and D. Sedgley. 2010. GPK: Cracks in the silver bullet? Cost Management (July/August): 43-48. (Discussion of GPK and RCA).

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

Wald, A., C. Schneider, M. Schulze and F. Marfleet. 2013. A study on the status quo, current trends, and success factors in cost management. Cost Management (November/December): 28-38.

Wald, A., F. Marflett, C. Schneider, A. Görner and R. Gleich. 2013. The hidden potential of overhead cost reduction: A study in European countries. Cost Management (May/June): 28-30, 32-38.

Walden, S. 1988. Beyond the variance: Cost accounting challenges for the 90s. Journal of Cost Management (Winter): 39-43.

Walker, K. B. 1996. Efficiency and effectiveness reviews in health care organizations. Journal of Cost Management (Spring): 80-86.

Walker, K. B. and T. Zinsli. 1993. Coors Shenandoah: Brewing a better start-up operation. Journal of Cost Management (Summer): 5-12.

Wang, G. 2007. Integrating the quality cost report and TQM tools to achieve competitive advantage. Cost Management (January/February): 42-47.

Wang, G., Z. Gao and T. W. Lin. 2010. Using ABC to improve the logistics value chain in a Chinese food product company. Cost Management (January/February): 39-46.

Wang, P., Q. Jin and T. W. Lin. 2005. How an ABC study helped a China state-owned company stay competitive. Cost Management (November/December): 39-47.

Warren, Gorham & Lamont. 2003. A conversation with David M. Walker, comptroller general of the United States. Journal of Cost Management (January/February): 15-22.

Webber, R. 2012. Beyond likes, fans, and followers: How social media can drive real business objectives. Cost Management (May/June): 6-14.

Weber, J. 2001. Cost accounting systems design and SAP - Learning from German history. Journal of Cost Management (July/August): 33-36.

Weber, J. 2005. Budgeting, better budgeting, or beyond budgeting. Cost Management (March/April): 20-28.

Weber, J., J. Rehring and L. Voussem. 2011. How German management accountants lived through the crisis and what they are doing differently now. Cost Management (November/December): 37-48.

Weibel, N. D., P. Sunderland, M. D. Wakeman, J. E. Manson and T. E. Vollman. 2002. Beyond a cost model: Opportunities for implementation of new composite technologies. Journal of Cost Management (May/June): 21-29.

Weiser, J. R. 2006. Driving strategy execution through strategy focused governance. Cost Management (July/August): 40-47.

Weisman, D. L. 1991. How cost allocation systems can lead managers astray. Journal of Cost Management (Spring): 4-10.

Whitaker, D. A. 2001. Mapping the balanced scorecard to the Baldrige and president's quality criteria. Journal of Cost Management (May/June): 25-29.

White, G. B., L. Van Alst and J. Ledbetter. 2008. Environmental management systems: Benefits of adoption and proposed tax incentives. Cost Management (July/August): 35-39.

White, L. R. 2005. Strategic, cost, and performance management in the Coast Guard and federal environment. Cost Management (May/June): 7-15.

White, L. R. 2009. Challenging the value creation paradigm in today's accounting profession. Cost Management (January/February): 18-32.

Wiersema, W. H. 1996. Implementing activity-based management: Overcoming the data barrier. Journal of Cost Management (Summer): 17-20.

Willis, D. W. 2001. Codes for cost management in field-operating organizations. Journal of Cost Management (September/October): 37-42.

Wilson, M. 2011. The Broadway School: An application of a cost-benefit model in the public sector. Cost Management (March/April): 11-19.

Wilson, M. and B. Forrest-Wilson. 2017. A risk-based approach to monitoring federal awards. Cost Management (May/June): 17-22.

Woodlock, P. 1999. Weighing the options to meet targeted costs. Journal of Cost Management (November/December): 29-35.

Woodlock, P. 2000. Aggregation and ABC systems. Journal of Cost Management (May/June): 11-17.

Woodward, R., B. Fazekas, R. Anderson and S. McGrath. 2004. Is the cost of growth worth it? Cost Management (November/December): 6-10.

Wright, C. S. and S. Hettihewa. 2012. Macro-insights on the chaotic issues affecting microfinance performance. Cost Management (November/December): 39-48.

Wright, M. and M. Wright. 2015. The juice worth the squeeze. Cost Management (September/October): 11-18. (Retail reengineering, e-commerce).

Xiong, Y., W. Su, T. W. Lin. 2008. Activity-based costing popularity in China. Cost Management (May/June): 40-48.

Xiong, Y., W. Su and T. W. Lin. 2008. The use of financial and nonfinancial performance measures in Chinese firms. Cost Management (September/October): 37-46.

Yahya-Zadeh, M. 1999. Integrating long-run strategic decisions into the theory of constraints. Journal of Cost Management (January/February): 11-19. (Summary).

Yoshikawa, T., J. Innes, and F. Mitchell. 1990. Cost management through functional analysis. Journal of Cost Management (Spring): 14-19.

Yoshikawa, T., J. Innes and F. Mitchell. 1990. Cost tables: A foundation of Japanese cost management. Journal of Cost Management (Fall): 30-36.

Yoshikawa, T., J. Innes and F. Mitchell. 1994. Functional analysis of activity-based cost information. Journal of Cost Management (Spring): 40-48.

Young, S. M. 1997. Implementing management innovations successfully: Principles for lasting change. Journal of Cost Management (September/October): 16-20.

Yu-Lee, R. T. 2002. Target costing: What you see is not what you get. Journal of Cost Management (July/August): 23-28.

Zeller, T. L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30. (Summary).

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