Cost Management A-H
Formerly Journal of Cost Management

A-H | I-Z

1987- November/December 2014

Recent Updates: 2014

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

Cost Management Homepage | Journal Bibliographies Main Page

Acton, D. D. and W. D. J. Cotton. 1997. Activity-based costing in a university setting. Journal of Cost Management (March/April): 32-38.

Adamany, H. G. and F. A. J. Gonsalves. 1994. Life cycle management: An integrated approach to managing investments. Journal of Cost Management (Summer): 35-48. (Summary).

Adamson, I. L. and D. M. Dilts. 1999. No accounting for complexity. Journal of Cost Management (May/June): 31-36.

Ainsworth, W. J. 1988. Survey of senior manufacturing executives. Journal of Cost Management (Fall): 3.

Ainsworth, W. J. and Y. P. Freund. 1987. Managing the transition to the factory of the future. Journal of Cost Management (Spring): 59-62.

Al-Omiri, M. 2011. A survey study of the organization and behavioural factors influencing the adoption and success of ABC in KSA companies. Cost Management (March/April): 29-42.

Al-Omiri, M. and C. Drury. 2007. Organizational and behavioral factors influencing the adoption and success of ABC in the UK. Cost Management (November/December): 38-48 .

Albright, T. 1995. Software for Activity-Based Management. Journal of Cost Management. (Spring): 6-25.

Albright, T. L. and H. Roth. 1993. Controlling quality on a multidimensional level. Journal of Cost Management (Spring): 29-37. (Summary).

Albright, T. L. and H. P. Roth. 1994. Managing quality through the quality loss function. Journal of Cost Management (Winter): 20-37. (Summary).

Albright, T. L. and T. Smith 1996. Software for activity-based costing. Journal of Cost Management (Fall): 47-58.

Ali, H. F. 1994. A multicontribution activity-based income statement. Journal of Cost Management (Fall): 45-54. (Ali's statement shows profit at the product level, product line level, the operations level, and the facility level. Kaplan suggested something like this in Robinson, M. A., ed. 1990. Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm. Journal of Management Accounting Research (2): 1-32.) (Summary of Kaplan & Shank arguments).

Allet, M. 2012. Measuring the environmental performance of microfinance: A new tool. Cost Management (March/April): 6-17.

Anandarajan, A. and C. Sylla. 2000. Examining investments in IT: A critical appraisal approach. Journal of Cost Management (March/April): 5-14.

Anderson, A. D., and M. R. Ostrenga. 1988. MRP II and cost management: A match made in theory. Journal of Cost Management (Winter): 22-25.

Anderson, S. R., K. Prokop, R. S. Kaplan. 2007. Fast-track profit models. Cost Management (July/August): 16-28. (Using time-driven activity-based costing to identify where profit opportunities exist for potential acquisitions).

Ansari, S., J. Bell and D. Swenson. 2009. Strategies for training in target costing. Cost Management (May/June): 18-26.

Ansari, S. L., D. Swenson and J. Bell. 2006. A template for implementing target costing. Cost Management (September/October): 20-27.

Antos, J. 1992. Activity-based management for service, not-for-profit, and governmental organizations. Journal of Cost Management (Summer): 13-23.

Aranoff, G. 1990. Transfer pricing for short-run profit maximization in manufacturing. Journal of Cost Management (Fall): 37-43.

Aranoff, G. 2009. Standard costing, flexible budgeting, and variance analysis for nonprofits. Cost Management (May/June): 27-31.

Aranoff, G. 2010. No-inventory standard costing for JIT manufacturers: Maximizing backflush costing. Cost Management (January/February): 34-37.

Aranoff, G. 2011. Idle-capacity costs in ABC absorption and direct-costing income statements. Cost Management (March/April): 6-10.

Aranoff, G. 2011. John M. Clark's calculation of cost of idle capacity. Cost Management (May/June): 20-24.

Artto, K. A. 1994. Life cycle cost concepts and methodologies. Journal of Cost Management (Fall): 28-32. (Summary).

Aschenbrucker, A., P. Horvath and U. Michel. 2014. Controlling in a volatile environment. Cost Management (November/December): 24-33.

Ashta, A. 2012. Social responsibility in the information age: Lessons from SAAS in the context of microfinance. Cost Management (September/October): 37-47.

Attuel-Mendes, L. 2014. Crowdfunding platforms for microfinance: A new way to eradicate poverty through the creations of a global hub? Cost Management (March/April): 38-47.

Attuel-Mendes, L. and A. Ashta. 2013. The truth, but not always the whole truth, in lending laws. Cost Management (March/April): 6-18.

Atwater, B. and M. L. Gagne. 1997. The theory of constraints versus contribution margin analysis for product mix decisions. Journal of Cost Management (January/February): 6-15. (Summary).

Ayers, J. B. 1988. Understanding your cost drivers - The key to disciplined planning. Journal of Cost Management (Fall): 6-15.

Azzone, G. and U. Bertele. 1991. Planning and controlling investments in computer-based automation. Journal of Cost Management (Summer): 28-36.

Baggaley, B. 2006. Using strategic performance measurements to accelerate lean performance. Cost Management (January/February): 36-44.

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part I. Journal of Cost Management (March/April): 23-27. (Summary).

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary).

Bagherpour, M. 2010. A successful project cost management system: Basic requirements, challenges, and obstacles to implementation. Cost Management (September/October): 15-20.

Bagherpour, M. 2011. An extension to earned value management. Cost Management (May/June): 41-47.

Baker, J., G. Stoehr and M. Wright. 2014. Managing a profit-focused enterpriseTM in high definition. Cost Management (September/October): 39-47.

Balachandran, B. V. 2007. The customer centricity culture: Drivers for sustainable profitability. Cost Management (November/December): 12-19 . (Discussion of a customer centricity pyramid with five levels: 1) customer satisfaction, 2) customer anticipation, 3) customer delight, 4) customer astonishment, and 5) customer symbiosis).

Balachandran, B. V. and C. Srinivasan. 2012. Achieving operational excellence through a strategy-aligned execution platform: Extending the ERP models. Cost Management (January/February): 29-43.

Balachandran, B. V. and G. Navis. 1999. Volume adjusted costing: A quick and implementable solution. Journal of Cost Management (March/April): 5-10.

Balachandran, B. V. and K. S. Sundar. 2013. Governance, risk, and compliance: The value driver for good corporate governance. Cost Management (November/December): 39-47.

Balachandran, B. V. and K. S. Sundar. 2003. Interface between ABC/M requirements and multi-dimensional databases. Cost Management (November/December): 33-39.

Balachandran, B. V. and S. V. Balachandran. 2005. Cost culture through cost management maturity model. Cost Management (November/December): 15-26.

Balachandran, B. V., K. N. Kantamneni and M. Pal. 2009. Performance metrics maturity model: Strategy aligned integrated linked scoring system. Cost Management (November/December): 5-14.

Balakrishnan, J. 2003. Spreadsheet optimization: A support tool for the theory of constraints. Journal of Cost Management (January/February): 39-45.

Balammal, A., M. P. Ganesh and R. Madhumathi. 2013. Aligning field officers' motivation to the social mission of microfinance. Cost Management (March/April): 20-28.

Ball, I. 2009. Serving the public interest: How the IFAC fulfills its mission in a globalized economy. Cost Management (January/February): 34-39.

Barfield, J. T., C. M. Fisher and J. R. Goolsby. 2004. Improving competitiveness through non-value-added activity analysis. Cost Management (July/August): 22-32.

Barrett, D. 2007. Paradigm shifts for the twenty-first century management science. Cost Management (November/December): 5-11.

Barter, D. and B. V. Balachandran. 2002. Velocity costing for a manufacturing environment. Journal of Cost Management (January/February): 39-42.

Baxendale, S. J. 1999. Software for activity-based management. Journal of Cost Management (March/April): 11-24.

Baxendale, S. J. 2000. An Activity-based costing practicum. Journal of Cost Management (January/February): 46-47.

Baxendale, S. J. and B. P. Foster. 2010. ABC absorption and direct costing income statements. Cost Management (September/October): 5-14.

Baxendale, S. J. and B. P. Foster. 2013. Abnormal unused capacity: A crack in absorption costing's armor. Cost Management (September/October): 16-21.

Baxendale, S. J. and P. Jokinen. 2000. Interactions between ERP and ABCM systems. Journal of Cost Management (March/April): 40-46.

Baxendale, S. J. and P. S. Raju. 2004. Using ABC to enhance throughput accounting: A strategic perspective. Cost Management (January/February): 31-38. (Summary).

Baxendale, S. J., L. H. Boyd and M. Gupta. 2006. The absorption costing/inventory management conundrum: A theory of constraints approach. Cost Management (November/December): 30-39.

Bayou, M. E. 1999. Accounting for modular manufacturing: Addressing new challenges. Journal of Cost Management (July/August): 11-20.

Bayou, M. E. and J. B. Nachtman. 1992. Costing for manufacturing wastes. Journal of Cost Management (Summer): 53-62.

Bayou, M. E. and B. L. Gerber. 1997. A 100-year history of the control function at Ford Motor Company. Journal of Cost Management (May/June): 28-33.

Bayou, M. E. and A. Reinstein. 1997. Formula for success: Target costing for cost-plus pricing companies. Journal of Cost Management (September/October): 30-34.

Beaujon, G. J., and V. R. Singhal. 1990. Understanding the activity costs in an activity-based cost system. Journal of Cost Management (Spring): 51-72.

Beekman, M., R. H Chenhall and K. J. Euske. 2007. Management control systems as a tool for planned organizational change. Cost Management (September/October): 15-25.

Beiman, I. 2006. Using the balanced scorecard methodology to execute China strategy. Cost Management (July/August): 9-19.

Beiman, I. 2007. China strategy execution: Managing intangibles. Cost Management (July/August): 29-39.

Beiman, I. 2008. Economic and environmental sustainability: A modest proposal - Part II. Cost Management (September/October): 18-28.

Beiman, I. 2010. The CFRS: A wake-up call to action for cities. Part II. Cost Management (May/June): 39-48.

Beiman, I. 2010. The comprehensive framework for resilient sustainability: A wake-up call to action for cities. Cost Management (March/April): 24-36.

Bengtson, W. P. 2003. Waste in IT. Journal of Cost Management (March/April): 28-33.

Bescos, P. and K. Charaf. 2013. The adoption of ABC and the improvement of performance: The case of the Central Bank of Morocco. Cost Management (July/August): 27-38.

Benjamin, L. and T. Simon. 2003. A planning and control model based on RCA principles. 2003. Cost Management (July/August): 20-27.

Beynon, R. 1992. Change management as a platform for activity-based management. Journal of Cost Management (Summer): 24-30. (The author discusses belief systems, Theory X and Theory Y and the idea that belief determines behavior).

Bhattacharya, S. 1999. IT failure: Mitigating the damage. Journal of Cost Management (December): 27-32.

Bhimani, A. 2004. Cost management system design: Balance and organizational knowledge. Cost Management (March/April): 26-34.

Bhimani, A. and C. Neike. 1999. How Siemens designed its target costing system to redesign its products. Journal of Cost Management (July/August): 28-34.

Bhimani, A. and H. Keshtvarz. 1999. British management accountants- Strategically oriented. Journal of Cost Management (March/April): 25-31.

Bhimani, A. and M. Gosselin. 2009. Cost management diversity in a global world: What can we learn? Cost Management (September/October): 29-33.

Bhimani, A. and P. S. Mulder. 2001. Managing processes, quality, and costs: A case study. Journal of Cost Management (March/April): 28-32.

Bhimani, A., B. C. De Souza and W. Rocha. 2011. Inter-organizational cost management in a Brazilian context. Cost Management (November/December): 5-16.

Bhimani, A., M. Gosselin, K. Soonawalla and M. Ncube. 2007. The value of accounting information in assessing investment risk. Cost Management (January/February): 29-35.

Bhimani, A., M. Gosselin, M. Ncube and H. Okano. 2007. Activity-based costing: How far have we come internationally? Cost Management (May/June): 12-17.

Biggs, J. R., E. J. Long and K. E. Fraedrich. 1991. Integrating accounting, planning and control. Journal of Cost Management (Spring): 11-21.

Black, R.J. and L.P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

Blackburn, J. D. 1988. The new manufacturing environment. Journal of Cost Management (Summer): 4-10.

Blank, L. L. 1987. Planning and evaluating CIM systems: An analysis. Journal of Cost Management (Spring): 57-61.

Blank, L. L. 1987. Total return requirement for technology investments. Journal of Cost Management (Fall): 46-48.

Blank, L. L. 1988. Project selection and the varying level of cost/benefit information. Journal of Cost Management (Fall): 51-56.

Blank, L. L. 1989. The use of different design processes for revenue-improvement vs. cost-reduction projects. Journal of Cost Management (Summer): 55-59.

Bledsoe, N. L. and R. W. Ingram. 1997. Customer satisfaction through performance evaluation. Journal of Cost Management (Winter): 43-50.

Bleeker, R. 2001. Key features of activity-based budgeting. Journal of Cost Management (July/August): 5-19.

Bleeker, R. 2002. CAM-I cost management systems program research report. Journal of Cost Management (November/December): 5-8.

Blocher, E. and W. L. Berry. 1998. Cost management with a strategic emphasis: Selected manufacturing cases. Journal of Cost Management (November/December): 6-11.

Block, R. J. and L. P. Carr. 1999. Activity-based budgeting at Digital Semiconductor. Journal of Cost Management (November/December): 11-20.

Bloxham, E. 2000. Intangibles, human capital, and options value measurement. Journal of Cost Management (November/December): 26-31.

Bloxham, E. 2001. It's about time. Journal of Cost Management (July/August): 45-46.

Bloxham, E. 2001. Resolving cost and performance conflicts. Cost Management (March/April): 45-.

Bodnar, G. H. 1999. Internets and intranets: Network accounting. Journal of Cost Management (November/December): 33-37.

Boer, G. 1989. In defense of contribution margin analysis. Journal of Cost Management (Summer): 4-7.

Boer, G. 1996. Management accounting beyond the year 2000. Journal of Cost Management (Winter): 46-49.

Bonsack, R. A. 1991 Does activity-based costing replace standard costing? Journal of Cost Management (Winter): 46-47.

Booth, J. M. and B. V. Balachandran. 1999. Using ABC to identify value: An automotive retailer case study. Journal of Cost Management (September/October): 4-10.

Borden, J. P. 1990. Review of literature on activity-based costing. Journal of Cost Management (Spring): 5-12.

Borden, J. P. 1991. Software for activity-based management. Journal of Cost Management (Fall): 7-37.

Borden, J. P. 1994. Activity-based management software. Journal of Cost Management (Winter): 39-49.

Borgstrom, H. G. 2000. Performance management for government internal services. Journal of Cost Management (May/June): 28-34.

Borjesson, J. 1997. A case study on activity-based budgeting. Journal of Cost Management (Winter): 7-18.

Borthick, A. F. and H. P. Roth. 1993. Accounting for time: Reengineering business processes to improve responsiveness. Journal of Cost Management (Fall): 4-14.

Bothick, A. F. and H. P. Roth. 1997. Faster access to more information for better decisions. Journal of Cost Management (Winter): 25-30.

Borthick, A. F., P. L. Bowen, and M. C. Sullivan. 1998. Controlling JIT II: Making the system monitor itself. Journal of Cost Management (July/August): 33-41. (Summary).

Boute, R., W. Bruggeman and A. Vereecke. 2014. Cost management in the supply chain: An integrated approach - Part 1. Cost Management (November/December): 11-15.

Boyd, L. H. 1997. The use of cost information for making operating decisions. Journal of Cost Management (May/June): 42-47.

Bradford, M. and S. Richtermeyer. 2002. Realizing value in ERP. Journal of Cost Management (March/April): 13-19.

Brandt, L. 1987. The buzz: Competitiveness. Journal of Cost Management (Summer): 62-64. (Compares productivity growth from 1950-1985 for Japan, West Germany, Italy, France, Canada, UK and US).

Brandt, L. 1987. Setting the mood. Journal of Cost Management (Spring): 62-65.

Brewer, P.C. 1997. Managing transitional cost management systems. Journal of Cost Management (November/December): 35-40. (Uses Hofstede's measures of culture).

Brewer, P.C. 1998. Developing a data center chargeback system using ABC. Journal of Cost Management (May/June): 41-48.

Brewer, P. C. and F. A. Kennedy. 2006. Motivating lean behavior: The role of accounting. Cost Management (November/December): 22-29.

Brewer, P. C., S. Davis and T. Albright. 2005. Building a successful balanced scorecard program. Cost Management (January/February): 28-37.

Brewton, J. 2009. The lean office: Develop lean administrative procedures. Cost Management (March/April): 40-47.

Brewton, J. and W. Schiemann. 2003. Measurement: The missing ingredient in today's customer relationship management strategies. Journal of Cost Management (January/February): 5-14.

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 .

Brimson, J. A. 1987. The cost accounting revolution. Journal of Cost Management (Spring): 70-72.

Brimson, J. A. 1988. High-tech Cost accounting. Journal of Cost Management (Winter): 53-55.

Brimson, J. A. 1988. Improvement and Elimination of non-value-added costs. Journal of Cost Management (Summer): 62-65.

Brimson, J. A. 1989. Technology accounting. Journal of Cost Management (Winter): 28-33.

Brimson, J. A. 1987. Technology, sunk costs, and the make-or-buy decision. Journal of Cost Management (Fall): 52-55.

Brimson, J. A. 1987. The world of cost management. Journal of Cost Management (Summer): 68-70.

Brimson, J. A. 1998. Feature costing: Beyond ABC. Journal of Cost Management (January/February): 6-12.

Brimson, J. A. 2002. Accounting charlatanism or information fog? Journal of Cost Management (July/August): 36-40.

Brimson, J. A. 2007. An ABC retrospective: "Mirror, mirror on the wall..." Cost Management (March/April): 45-47.

Brimson, J. A. 2010. The irrelevance of historical analysis.Cost Management (July/August): 26-32. (Outcome (tomorrow) = Current Conditions (today) x Transformation (process Knowledge)).

Brimson, J. A. and S. Hillin. 2002. Predictive accounting. Journal of Cost Management (January/February): 35-38.

Brinker, B. J. 1990. ABCs, thanks, and Japanese baseball. Journal of Cost Management (Summer): 3.

Brinker, B. J. 1991. Weighty reading. Journal of Cost Management (Winter): 3.

Brinker, B. J. 1992. The state of cost management. Journal of Cost Management (Winter): 3-4.

Brinker, B. J. 1992. Letters to the editor and new cost management books. Journal of Cost Management (Spring): 3-4.

Brinker, B. J. 1992. Our readers call. Journal of Cost Management (Fall): 3.

Brinker, B. J. 1993. Who reads the Journal of Cost Management? Journal of Cost Management (Spring): 3.

Brinker, B. J. 1993. Theme issue on business process reengineering. Journal of Cost Management (Fall): 3.

Brinker, B. J. 1993. Book reviews: Strategic cost management and Peter Drucker's latest. Journal of Cost Management (Fall): 70-71.

Brinker, B. J. 1994. Performance measurement and red faces. Journal of Cost Management (Fall): 3-4.

Brinker, B. J. 1994. Review of Hronec, S. M. 1993. Vital Signs: Using Quality Time, and Cost Performance Measurements to Chart Your Company's Future. New York: AMACOM, American Management Association. Journal of Cost Management (Winter): 58-60.

Brinker, B. J. 1994. Theme issue on capacity costs. Journal of Cost Management (Spring): 3.

Brinker, B. J. 1995. Letters to the editor, software for ABM, and survey. Journal of Cost Management (Spring): 3-5.

Brinker, B. J. 1995. Environmental cost management. Journal of Cost Management (Summer): 3.

Brinker, B. J. 1995. Invitation to blow smoke rings (Management Accounting 2000) and activity-based management theme issue. Journal of Cost Management (Winter): 3.

Brinker, B. J. 1996. Constant change. Journal of Cost Management (Fall): 4. (Brinker explains the journals policy change from quarterly to bimonthly along with some interesting comments about oxymorons. He also introduces the Journal of Strategic Performance Management).

Brinker, B. J. 1996. Financial management 2000: Letters to the editor. Journal of Cost Management (Winter): 3.

Brinker, B. J. 1997. Management by subtraction and letter to the editor. Journal of Cost Management (Winter): 4-5.

Brinker, B. J. 1997. Big changes, new publications, and the theory of constraints. Journal of Cost Management (January/February): 4-5.

Brinker, B. J. 1997. Integrated cost management: A companywide prescription for higher profits and lower costs. Journal of Cost Management (March/April): 4-5.

Brodeur, E. and P. Sharman. 2002. ERP cost and performance systems: Risks and opportunities. Journal of Cost Management (March/April): 20-24.

Bumacov, V. 2012. Mission drift in micro lending: How the joint use of credit scoring and poverty scoring can help MFIs get back on track. Cost Management (September/October): 29-36.

Burmeister, P. 2004. Job search in the new new economy. Cost Management (March/April): 45-48.

Bush, P. 2005. Strategic performance management in government: Using the balanced scorecard. Cost Management (May/June): 24-31.

Butler, S. A. 2014. Measuring the cost of an ethics program. Cost Management (July/August): 11-17.

Byerly, D., E. Revell and S. Davis. 2003. Benefits of activity-based costing in the financial services industry. Cost Management (November/December): 25-32.

Campbell, R. J., M. Janson, and J. Bush. 1991. Developing strategic cost standards in a machine-paces environment. Journal of Cost Management (Winter): 18-28.

Campbell, R., P. Brewer and T. Mills. 1997. Designing an information system using activity-based costing and the theory of constraints. Journal of Cost Management (January/February): 16 -25. (Summary).

Campi, J. P. 1991. Corporate mindset: Strategic advantage or fatal vision. Journal of Cost Management (Spring): 53-57.

Campi, J. P. 1992. It’s not as easy as ABC. Journal of Cost Management (Summer): 5-11. (Summary).

Cardinaels, E. and D. Van Ierland. 2007. Smart ways to assess customer profit. Cost Management (May/June): 26-34.

Carlson, D. A. and S. M. Young. 1993. Activity-based total quality management at American Express. Journal of Cost Management (Spring): 48-58.

Carr, D. K. 1993. Managing for effective business process redesign. Journal of Cost Management (Fall): 16-21.

Carr, L. P. 1995. Cost of quality - Making it work. Journal of Cost Management (Spring): 61-65.

Carr, L. P. and C. D. Ittner. 1992. Measuring the cost of ownership. Journal of Cost Management (Fall): 42-51. (The cost of ownership refers to the total cost of materials and materials related costs, e.g., the purchase price, costs of purchasing, costs of holding, costs of poor quality and the costs of delivery failure etc.).

Carr, L. P. and L. A. Ponemon. 1992. Manager's perceptions about quality costs. Journal of Cost Management (Spring): 65-71.

Carr, L. P. and L. A. Ponemon. 1994. The behavior of quality costs: Clarifying the confusion. Journal of Cost Management (Summer): 26-34.

Carr, L. P., W. C. Lawler and J. K. Shank. 2002. Reconfiguring the value chain: Levi's personal pair. Journal of Cost Management (November/December): 9-17. (Summary).

Castellano, J. F., S. Young, D. Anderson and W. McLean. 2004. Process-based measurements: The key to more effective decision making. Cost Management (September/October): 5-14.

Cauvin, E., B. R. Neumann and M. Roberts. 2013. Management control systems and CSR: Information overload constraints. Cost Management (September/October): 33-46.

Chakraborty, P. S., G. Majumder and B. Sarkar. 2010. Analytic network process for manufacturing supplier selection. Cost Management (January/February): 18-23.

Chalos, P. 1995. Costing, control, and strategic analysis in outsourcing decisions. Journal of Cost Management (Winter): 31-37.

Charaf, K. and P. Bescos. 2014. Activity-based costing in Morocco. Cost Management (May/June): 14-21.

Chaudhuri, S., J. Staier, S. Verma, J. Lawton and J. Miller. 2010. The metrics reference model: A jumpstart for business intelligence initiatives. Cost Management (September/October): 21-28. (The CAM-I Business Intelligence working group created the Metrics Reference Model to help organizations build a holistic framework for performance measurement). (Link).

Cherry, C. K. 1994. Reengineering: Harnessing creativity and innovation. Journal of Cost Management (Summer): 49-61.

Cherry, K. 1993. Why aren't more investments profitable? Journal of Cost Management (Summer): 28-37. (Summary).

Chiang, B. 2002. Activity-based benchmarking in the healthcare industry. Journal of Cost Management (January/February): 43-48.

Chiang, B. 2013. Estimating nursing costs and implications for patient billing from the perspective of accounting. Cost Management (January/February): 24-31.

Christopher, B. 2002. New ideas for cost and profit management. Journal of Cost Management (July/August): 41-44.

Christopher, B. 2002. Aiming for profit. Journal of Cost Management (November/December): 42-45.

Christopher, W. 2003. Aiming for profit: Finding the controlling simplicities to simplify and improve cost management. Journal of Cost Management (March/April): 46-48.

Christopher, W. 2003. Systems structure & system thinking for improving results in a world of change. Cost Management (July/August): 44-.

Christopher, W. F. 2000. A hands-on approach to profit management. Journal of Cost Management (September/October): 10-12.

Christopher, W. F. 2002. Enron - Who? what? how? when? Journal of Cost Management (September/October): 47-48.

Christopher, W. F. 2004. Best practices in management accounting? Cost Management (July/August): 33-36.

Christopher, W. F. 2008. Management economics: A discipline for cost management and profit improvement. Cost Management (November/December): 15-25.

Christopher, W. F. and C. G. Thor. 2004. Outcomes: Cost management for success today, and tomorrow. Cost Management (November/December): 34-39.

Church, A. H. 1995. Overhead: The cost of production preparedness. Journal of Cost Management (Summer): 66-71. (This paper was originally published in 1931). (Summary).

Church, P. H. and K. R. Lambert. 1993. Outside influences on capital budgeting systems. Journal of Cost Management (Fall): 54-59.

Cinquini, L. and A. Lugara. 2013. A storage economics model to assess IT performance. Cost Management (September/October): 22-32.

Clausing, N. 1990. But what's my cost? Journal of Cost Management (Fall): 52-56.

Clinton, B. D. 2004. Supply chain development for the lean enterprise by Robin Cooper and Regine Slagmulder. Cost Management (January/February): 45-46.

Clinton, B. D. and A. H. Graves. 1999. Product value analysis: Strategic analysis over the entire product life cycle. Journal of Cost Management (May/June): 22-29. (Summary).

Clinton, B. D. and A. van der Merwe. 2006. Management accounting - Approaches, techniques, and management processes. Cost Management (May/June): 14-22.

Clinton, B. D. and A. van der Merwe. 2008. Understanding resource consumption and cost behavior. Cost Management (May/June): 33-39.

Clinton, B. D. and A. van Der Merwe. 2008. Understanding resource consumption and cost behavior - Part II. Cost Management (July/August): 14-20.

Clinton, A. M. and B. D. Clinton. 2013. Activities to metrics mapping: An aid to applying the balanced scorecard to MFIS. Cost Management (March/April): 30-38.

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing. Journal of Cost Management (September/October): 5-12. (Summary).

Clinton, B. D. and S. C. Del Vecchio. 2002. Cosourcing in manufacturing - Just in time. Journal of Cost Management (November/December): 30-37. (Summary).

Clinton, B. D., L. J. Matuszewski and D. E. Tidrick. 2011. Escaping professional dominance? Cost Management (September/October): 43-47. (Discussion of how to change the financial accounting dominance over management accounting).

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.

Coate, C. J. and K. J. Frey. 1999. Integrating ABC, TOC, and financial reporting. Journal of Cost Management (July/August): 22-27. (Summary).

Cobble, C. 1999. ABC pilots and beyond. Journal of Cost Management (March/April): 37-38.

Coburn, S., H. Grove, and W. Ortega. 1998. Business process reengineering using activity-based management. Journal of Cost Management (September/October): 41-47.

Cochran, D. S. 2006. Detachment from management accounting requires system design. Cost Management (March/April): 20-28.

Coda, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37. (Textbook versus practical decision making).

Cohen, J. R. and L. Paquette. 1991. Management accounting practices: Perceptions of controllers. Journal of Cost Management (Fall): 73-83.

Cokins, G. 1999. Using ABC to become ABM. Journal of Cost Management (January/February): 29-35. (Summary.)

Cokins, G. 2000. The changing face of cost management in the auto industry. Journal of Cost Management (September/October): 13-15.

Cokins, G. 2002. Integrating target costing and ABC. Journal of Cost Management (July/August): 13-22.

Cokins, G. 2003. Identifying and measuring the cost of error and waste. Journal of Cost Management (March/April): 6-15.

Cokins, G. 2003. Measuring profits and costs across the supply chain for collaboration. Cost Management (September/October): 22-29.

Cokins, G. 2004. Recommended readings - Economic value management: Applications and techniques by Eleanor Bloxham. Cost Management (January/February): 44.

Cokins, G. and A. Van Der Merwe. 2013. Enterprise optimization and management accounting's adopted principles. Cost Management (May/June): 7-15.

Cokins, G. and D. Hicks. 2007. Where does ABC fit amongst the clutter of managerial accounting? Cost Management (March/April): 21-28.

Colbert, G. J. and B. H. Spicer. 1998. Linking activity-based costing and transfer pricing for improved decisions and behavior. Journal of Cost Management (May/June): 20-26.

Colton, S. D. 2001. The changing role of the controller. Journal of Cost Management (November/December): 5-10.

Committe, B. E. and D. J. Grinnell. 1992. Predatory pricing, the price-cost test, and activity-based costing. Journal of Cost Management (Fall): 52-58.

Compton, T. R., L. B. Hoshower, and W. H. Draeger. 1998. Reengineering transaction processing systems at Cummins Engine. Journal of Cost Management (May/June): 6-12.

Contino, M. S. 2005. Organizational readiness: Finding the key indicators of performance. Cost Management (September/October): 24-30.

Cook, I. A., M. Burnett, and P. N. Gordon. 1988. CMP and managing indirect costs in the eighties. Journal of Cost Management (Spring): 18-28.

Cooper, R. 1987. Does Your company need a new cost system? Journal of Cost Management (Spring): 45-49.

Cooper, R. 1987. The two-stage procedure in cost accounting: Part one. Journal of Cost Management (Summer): 43-51.

Cooper, R. 1987. The Two-stage procedure in cost accounting: Part two. Journal of Cost Management (Fall): 39-45.

Cooper, R. 1988. The rise of activity-based costing- Part one: What is an activity-based cost system? Journal of Cost Management (Summer): 45-54.

Cooper, R. 1988. The rise of activity-based costing - Part two: When do I need an activity-based cost system? Journal of Cost Management (Fall): 41-48.

Cooper, R. 1988. When should you use machine-hour costing? Journal of Cost Management (Spring): 33-39.

Cooper, R. 1989. The rise of activity-based costing-part three: How Many cost drivers do you need, and how do you select them? Journal of Cost Management (Winter): 34-45.

Cooper, R. 1989. The Rise of activity-based costing - Part four: What do activity-based cost systems look like? Journal of Cost Management (Spring): 38-49.

Cooper, R. 1990. Activity-based costing. Journal of Cost Management (Spring): 3-4.

Cooper, R. 1990. Cost Classification in unit-based and activity-based manufacturing cost systems. Journal of Cost Management (Fall): 4-14.

Cooper, R. 1990. Implementing an activity-based cost system. Journal of Cost Management (Spring): 33-42. (Summary).

Cooper, R. 1996. Activity-based management and the lean enterprise. Journal of Cost Management (Winter): 6-14. (Summary).

Cooper, R. 2000. Cost management: From Frederick Taylor to the present. Journal of Cost Management (September/October): 4-9. (Summary).

Cooper, R. 2002. Target costing for new-product development. Journal of Cost Management (May/June): 5-12.

Cooper, R. and R. Slagmulder. 2002. Target costing for new-product development: Product-level target costing. Journal of Cost Management (July/August): 5-12.

Cooper, R. and R. Slagmulder. 2002. Target costing for new-product development: Component-level target costing. Journal of Cost Management (September/October): 36-43.

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 1. Cost Management (September/October): 14-21. (Summary).

Cooper, R. and R. Slagmulder. 2003. Interorganizational costing, Part 2. Cost Management (November/December): 12-24. (Summary).

Cooper, R. and R. Slagmulder. 2003. Strategic cost management: Expanding scope and boundaries. Journal of Cost Management (January/February): 23-30.

Cooper, R. and R. Slagmulder. 2004. Cost analysis outside the organization. Cost Management (May/June): 44-46.

Coppage, R. E. and G. R. French. 2002. Restructuring management accounting education. Journal of Cost Management (March/April): 40-45.

Corbett, T. 2000. Throughput accounting and activity-based costing: The driving factors behind each methodology. Journal of Cost Management (January/February): 37-45. (Summary).

Cosa, B. A. and B. G. King. 1989. Manufacturing decision-making tools. Journal of Cost Management (Spring): 29-37.

Cotton, W. D. J. and P. Ricci. 1993. Using activity-based costing to satisfy the uniform inventory capitalization rules. Journal of Cost Management (Fall): 60-68.

Cross, K. and R. Lynch 1989. Accounting for competitive performance. Journal of Cost Management (Spring): 20-28.

Crusoe, J., G. Schmelzle, and T. E. Buttross. 1999. The hidden costs of adopting JIT manufacturing. Journal of Cost Management (December): 23-26. (Summary).

Cucuzza, T. G. and J. Cherian. 2001. The internet and e-business: Trends and implications for the finance function. Journal of Cost Management (May/June): 5-14.

Cunningham, J. 2006. Pricing custom products without a standard cost system. Cost Management (January/February): 45-47.

Curtis, C. C. 1994. Nonfinancial performance measures in new product development. Journal of Cost Management (Fall): 18-26.

Curtis, C. C. 1997. Target costing - A book review. Journal of Cost Management (March/April): 42-43.

Curtis, C.C. and L.W. Ellis. 1997. Balanced scorecards for new product development. Journal of Cost Management (May/June): 12-18.

Czyzewski, A. B. and R. P. Hull. 1991. Improving profitability with life cycle costing. Journal of Cost Management (Summer): 20-27. (Summary).

Dahl, T. 2004. The unfreezing of America. Cost Management (November/December): 16-22.

Dahl, T. 2005. Transforming the organic organization: The helpfulness of crises. Cost Management (November/December): 27-29.

Dailey, M. J. 1998. Pattern analysis for cost management: A case study and model. Journal of Cost Management (July/August): 42-48.

Davies, M. and A. Warman. 1998. Auditing performance indicators: The meteorological office case study. Journal of Cost Management (January/February): 43-48.

Davis, S., T. Albright and M. McCoskey. 2011. Establishing a transfer price for an intermediate product: Case study from a multinational enterprise. Cost Management (September/October): 16-22.

Dayson, K. and P. Vik. 2014. Toward an architecture of microcredit regulation: The case of the European code of good conduct. Cost Management (March/April): 18-25.

De La Villarmois, O. and Y. Levant. 2009. Simplified customer profitability evaluation: The equivalence-based method. Cost Management (July/August): 28-34.

DeBruine, M. and P. R. Sopariwala. 1994. The use of practical capacity for better management decisions. Journal of Cost Management (Spring): 25-31. (Summary).

DeBusk, G. K. and C. DeBusk. 2010. Characteristics of successful lean six sigma organizations. Cost Management (January/February): 5-10. (Survey of accounting and finance executives in 165 organizations).

DeBusk, G. K. and C. DeBusk. 2011. Has your accounting department evolved?: Accounting and the use of lean six sigma. Cost Management (May/June): 15-19.

DeBusk, G. K. and C. DeBusk. 2012. The case for lean accounting: Part I. Cost Management (May/June): 20-24.

DeBusk, G. K. and C. DeBusk. 2012. The case for lean accounting: Part II - Value stream costing. Cost Management (July/August): 22-30.

Debusk, G. K. and C. Debusk. 2013. The case for lean accounting: Part III - Performance measurement and the box score report. Cost Management (January/February): 44-48.

Debusk, G. K. and C. Debusk. 2014. The case for lean accounting: Part IV - Features and characteristics costng. Cost Management (January/Feburary): 34-38.

Debusk, G. K. and C. Debusk. 2014. The case for lean accounting: Part V - The closing argument. Cost Management (July/August): 29-34.

Dedera, C. R. 1996. Harris semiconductor ABC: Worldwide implementation and total integration. Journal of Cost Management (Spring): 44-58.

Deluzio, M. and B. Hawkey. 2006. Strategy deployment: Effective alignment of lean to drive profitable growth. Cost Management (March/April): 30-39.

Deluzio, M. C. 1993. Management accounting in a just-in-time environment. Journal of Cost Management (Winter): 6-15. (Summary).

Deluzio, M. C. 1993. The tools of just-in-time. Journal of Cost Management (Summer): 13-20. (Summary).

Desmarais, M. 2010. The call center's main purpose is to retain customers. Cost Management (September/October): 29-34.

Dhavale, D. G. 1993. Activity-based costing in cellular manufacturing systems. Journal of Cost Management (Spring): 13-27.

Dhavale, D. G. 1996. Performance measures for cell manufacturing and focused factory systems. Journal of Cost Management (Spring): 59-69.

Dhavale, D. G. 1996. Problems with existing manufacturing performance measures. Journal of Cost Management (Winter): 50-55.

Dhingra, A. H. 2006. Executing strategy in the financial services industry: The key to competitive advantage. Cost Management (July/August): 31-39.

Dhungana, B. R. 2014. Financial and social performances of Nepalese microfinance institutions. Cost Management (May/June): 40-47.

Diekmann, D. and M. C. Kocakulah. 2002. Achieving quality in a manufacturing environment: A case study. Journal of Cost Management (May/June): 38-43.

Dierks, P. A. and G. Cokins. 2001. The CAM-I glossary of activity-based management. Journal of Cost Management (January/February): 34-43.

Dillard, J. F. and D. Layzell. 2004. The accountability of accountability systems. Cost Management (May/June): 6-14.

Dilton-Hill, K. G. and E. Glad. 1994. Managing capacity. Journal of Cost Management (Spring): 32-39.

Dion, K. R. 2000. Measuring intangible assets: The internal perspective. Journal of Cost Management (May/June): 35-40.

Dolinsky, L. R. and T. E. Vollman. 1991. Transaction-based overhead considerations for product design. Journal of Cost Management (Summer): 7-19.

Donelan, J. G. and E. A. Kaplan. 1998. Value chain analysis: A strategic approach to cost management. Journal of Cost Management (March/April): 7-15. (Summary).

Doran, D. T. and J. E. Dowd. 1999. Depreciation and amortizing cost in activity-based costing systems. Journal of Cost Management (September/October): 34-38.

Dosch, J. 2008. Accounting degree opportunities - Now more than ever. Cost Management (September/October): 47-48.

Dosch, J. 2010. Teaching management accounting online. Cost Management (March/April): 44-48.

Dosch, J. and M. Wilson. 2007. Are you satisfied with your company's ABC system? Cost Management (March/April): 34-39. (Survey).

Dowdle, P., J. Stevens, B. McCarthy and D. Daly. 2003. Process-based management: The road to excellence. Cost Management (July/August): 12-19.

Dowdle, P., J. Stevens and D. Daly. 2006. Process-based management at work in an organization. Cost Management (September/October): 28-35 .

Dressler, S. 2002. Management accounting master: Closing the gap between managerial accounting and external reporting. Journal of Cost Management (January/February): 18-29.

Dressler, S. and K. Muller. 2003. Competitive advantage for integrated vertical value chains. Cost Management (September/October): 5-13.

Drtina, R. E. and G. A. Monetti. 1995. Controlling flexible business strategies. Journal of Cost Management (Fall): 42-49.

Drumheller, H. K. 1993. Making activity-based costing practical. Journal of Cost Management (Summer): 21-27.

Drury, D. H. and C. S. McWatters. 1998. Management accounting paradigms in transition. Journal of Cost Management (May/June): 32-40.

Duboff, R. S. 2007. ROI for marketing: Computing costs is the easy part. Cost Management (July/August): 40-47.

Dutta, S. and R. Lawson. 2006. The coming nanotech revolution - Accounting challenges. Cost Management (May/June): 39-48.

Dutta, S. and R. Lawson. 2008. Broadening value chain analysis for environmental factors. Cost Management (March/April): 5-14.

Dutta, S. K. and R. A. Lawson. 2009. Aligning performance evaluation and reward systems with corporate sustainability goals. Cost Management (November/December): 15-23.

Dutton, J. J. and M. Ferguson. 1996. Target costing at Texas Instruments. Journal of Cost Management (Fall): 33-38.

Eaton, T. V. and H. P. Roth. 1998. Disclosing managerial information: The Jenkins Committee recommendations. Journal of Cost Management (January/February): 37-42.

Eccles, R. G. 1987. Analyzing Your company's transfer pricing practices. Journal of Cost Management (Summer): 21-33.

Edds, D.B. and S. Nielsen. 2000. Activity-based costing: Affecting the culture of government and education. Journal of Cost Management (January/February): 12-15.

Edersheim, E. H., and B. Vanderbosch. 1991. How to make accounting count: Causal-based accounting. Journal of Cost Management (Winter): 5-17. (Summary).

Edersheim, E. H. and J. Wilson. 1992. Complexity at consumer goods companies: Naming and taming the beast. Journal of Cost Management (Fall): 26-36.

Eiler, B. and T. Cucuzza. 2002. Crisis in management accounting. Journal of Cost Management (July/August): 29-32.

Eiler, R. G. 1988. Cost management's link to strategy. Journal of Cost Management (Winter): 3.

Eiler, R. G. 1989. Linking to strategy. Journal of Cost Management (Fall): 3-4.

Eiler, R. G., and J. P. Campi. 1990. Implementing Activity-based costing at a process company. Journal of Cost Management (Spring): 43-50.

Eiler, R. G., J. G. Kammlade, and R. B. Troxel. 1987. Welcome. Journal of Cost Management (Spring): 3- 4.

Elliott, G. 2001. The seven principles of effective cost management. Journal of Cost Management (March/April): 40-44.

Ellram, L. M. 1995. Activity-based costing and total cost of ownership: A critical linkage. Journal of Cost Management (Winter): 22-30.

Ellram, L. M. and E. Feitzinger. 1997. Using total profit analysis to model supply chain decisions. Journal of Cost Management (July/August): 12-21.

Emblemsvåg, J. 2004. Activity-based costing and economic profit: Why, what, and how. Cost Management (July/August): 38-46.

Emore, J. R., and J. A. Ness. 1991. The slow pace of meaningful change in cost systems. Journal of Cost Management (Winter): 36-45.

Engwall, R. L. 1987. Managing Investments strategically. Journal of Cost Management (Fall): 56-58.

Engwall, R. L. 1988. Designing the optimal investment strategy. Journal of Cost Management (Winter): 56-60.

Engwall, R. L. 1988. Investment evaluation methodologies. Journal of Cost Management (Spring): 40-44. (Summary).

Engwall, R. L. 1988. Cost/benefit analysis. Journal of Cost Management (Fall): 64-70.

Engwall, R. L. 1989. Investment justification issues. Journal of Cost Management (Spring): 50-53. (Summary).

Engwall, R. L. 1989. Need for change. Journal of Cost Management (Summer): 51-54.

Engwall, R. L. 1989. CIM/JIT investment justification. Journal of Cost Management (Fall): 35-39.

Engwall, R. L. 1990. Planning is critical to investment justification. Journal of Cost Management (Summer): 60-64.

Epstein, M. J. and M. Roy. 1997. Environmental management to improve corporate profitability. Journal of Cost Management (November/December): 26-34.

Essreg, A. 2004. Answers to the dilemma of limited resource availability. Cost Management (November/December): 12-14.

Evans, J. H., Y. Hwang, and N.J. Nagarajan. 1997. Cost reduction and process reengineering in hospitals. Journal of Cost Management (May/June): 20-27.

Everaert, P. and W. Bruggeman. 2007. Time-driven activity-based costing: Exploring the underlying model. Cost Management (March/April): 16-20.

Everaert, P., G. Cleuren and S. Hoozée. 2012. Using time-driven ABC to identify operational improvements: A case study in a university restaurant. Cost Management (March/April): 41-48.

Fargher, N. and D. Morse 1998. Quality costs: Planning the trade-off between prevention and appraisal activities. Journal of Cost Management (January/February): 14-22. (Summary).

Feit, D. 2003. Measuring performance in the public sector. Journal of Cost Management (March/April): 39-45.

Fetzer, B. L. and L. Kren. 2012. More effective planning in a traditional two-stage cost system with activity-based management. Cost Management (November/December): 6-11.

Feuss, W. J., J. Harmon, J. Wirtenberg and J. Wides. 2004. Linking employees, customers, and financial performance in organizations. Cost Management (January/February): 12-22.

Fink, R. L., G. W. Margavio and T. M. Margavio. 1994. Evaluating capital investments in quality improvement. Journal of Cost Management (Spring): 57-62. (Discussion of the Taguchi loss function in relation to capital investments).

Fisher, J. 1992. Use of nonfinancial performance measures. Journal of Cost Management (Spring): 31-38.

Fisher, J. 1995. Implementing target costing. Journal of Cost Management (Summer): 50-59.

Fisher, J. S. 1996. Revolution in 21st century finance management. Journal of Cost Management (Winter): 3-4. (This is a letter to the editor).

Flegm, E. H. 1996. The future of management and financial accounting. Journal of Cost Management (Winter): 44-45.

Flower, J. 2004. The healthcare cost crisis: What must be done. Cost Management (November/December): 23-33.

Fogelhelm, J. 1997. Product costing in the paper industry. Journal of Cost Management (September/October): 42-46.

Foster, B. P. 2008. Analyzing the cost and effectiveness of governmental policies. Cost Management (May/June): 5-15.

Foster, B. P. 2011. Does expenditure per student impact educational outcomes? Some evidence from a large metropolitan school district. Cost Management (January/February): 35-48.

Foster, B. P. and S. J. Baxendale. 2008. The absorption vs. direct costing debate.Cost Management (July/August): 40-48.

Foster, B. P. and T. J. Ward. 1998. Improving the odds of successfully adopting accounting innovations. Journal of Cost Management (May/June): 27-31.

Foster, G. 1996. Management accounting in 2000. Journal of Cost Management (Winter): 36-39.

Foster, G. and C. T. Horngren. 1988. Cost accounting and cost management in a JIT environment. Journal of Cost Management (Winter): 4-14.

Foster, G. and C. T. Horngren. 1988. Flexible manufacturing systems: Cost management and cost accounting implications. Journal of Cost Management (Fall): 16-24.

Foster, G., M. Gupta and L. Sjoblom. 1996. Customer profitability analysis: Challenges and new directions. Journal of Cost Management (Spring): 5-17. (Summary 1). (Summary 2).

Frecka, T. J., and R. McIlhattan 1987. Does your direct labor-based cost system make sense? Journal of Cost Management (Fall): 32-38.

Freeman, T. 1998. Transforming cost management into a strategic weapon. Journal of Cost Management (November/December): 13-26.

Fullerton, R. R. 2003. Performance measurement and reward systems in JIT and non-JIT firms. Cost Management (November/December): 40-47. (Summary).

Gaiser, B. 1997. German cost management systems. Journal of Cost Management (September/October): 35-41. (Summary).

Gaiser, B. 1997. German cost management systems (part 2). Journal of Cost Management (November/December): 41-45. (Summary).

Gamster, S. 1999. Using activity-based management to justify ERP implementations. Journal of Cost Management (September/October): 24-33.

Gantt, H. L. 1994. The relation between production and costs. Journal of Cost Management (Spring): 4-11. (This is a presentation Gantt made in 1915). (Summary).

Garber, M. 2004. Advertising by the numbers: Controlling the finances of a half-trillion dollar industry. Cost Management (July/August): 13-21.

Garber, M. 2007. Service sector costs: An illustrated theory of pricing and control. Cost Management (September/October): 5-14.

Garber, M. 2009. Buried treasure: Unearth millions in your advertising budget. Cost Management (May/June): 5-17.

Garber, M. 2009. Buried treasure: Unearth millions in your advertising budget - Part II. Cost Management (July/August): 16-27.

Garber, M., K. Losko and R. Sangha. 2012. Accounting for a corporate takeover. Cost Management (January/February): 44-48.

Garcia, G.D. 2000. Creating performance measures to ensure customer satisfaction. Journal of Cost Management (July/August): 22-27.

Garg, A., D. Ghosh and H. Halper. 2004. Best practices in management accounting. Cost Management (March/April): 21-25.

Gatti, J.F. and D.J. Grinnell. 2000. Joint cost allocations: Measuring and promoting productivity and quality improvements. Journal of Cost Management (July/August): 13-21.

Gaumnitz, B. R. and F. P. Kollaritsch. 1991. Manufacturing variances: Current practice and trends. Journal of Cost Management (Spring): 58-64.

Geiger, J. and R. L. Winn III. 1987. Leader/follower competition in the department of defense. Journal of Cost Management (Spring): 13-24.

Gerdin, J. 2004. Activity-based variance analysis: New tools for cost management. Cost Management (September/October): 38-48.

Gerhardt, B. R. 2005. Who should pay for in-house lawyers? Cost Management (July/August): 21-24.

Giannetti, R., C. Venneri and P. M. Vitali. 2011. Time-driven activity-based costing and capacity cost management: The case of a service firm. Cost Management (July/August): 6-16.

Gilmore, J. H. 1993. Reengineering for mass customization. Journal of Cost Management (Fall): 22- 29.

Gitzel, R. and M. Herbort. 2008. Optimizing life cycle cost using genetic algorithms. Cost Management (November/December): 34-47.

Gong, I. J., K. R. Kumar, T. W. Lin and S. Zhao. 2014. Inter-industry study of competitive strategy and performance measures. Cost Management (January/Feburary): 39-47.

Gooderham, G. 2001. The top 10 lessons of implementing performance management systems. Journal of Cost Management (January/February): 29-33.

Gordon, G. 2010. Value stream costing as a management strategy for operational improvement. Cost Management (January/February): 11-17.

Gordon, G. 2012. Critical factor accounting and management. Cost Management (January/February): 23-28.

Govindarajan, V. and J. K. Shank. 1989. Strategic cost analysis: The Crown Cork and Seal Case. Journal of Cost Management (Winter): 5-15.

Govindarajan, V. and J. K. Shank. 1992. Strategic cost management: Tailoring controls to strategies. Journal of Cost Management (Fall): 14-24.

Grady, M. W. 1988. Is your cost management system meeting your needs? Journal of Cost Management (Summer): 11-15.

Grasso, L. 2008. The accounting Ph.D. shortage: Crisis or opportunity? Cost Management (March/April): 15-25. (Note).

Grasso, L. P. 1997. Is it time to revisit zero-base budgeting? Journal of Cost Management (March/April): 22-30.

Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19.

Grasso, L. P. 2006. Letter to the editor: RCA is not lean. Cost Management (November/December): 6-8. (Response to Van der Merwes letter).

Grayson, C. J. Jr. 2003. K-12 education testing: Better, faster and cheaper. Cost Management (July/August): 36-43.

Green, F. B. and F. E. Amenkhienan. 1992. Accounting innovations: A cross-sectional survey of manufacturing firms. Journal of Cost Management (Spring): 58-64.

Greenberg, P. S. 1988. Human resources in an advanced manufacturing environment. Journal of Cost Management (Spring): 52-54.

Greene, A. H., and P. Flentov. 1990. Managing performance: Maximizing the benefit of activity-based costing. Journal of Cost Management (Summer): 51-59.

Greenwood, T. G. and J. M. Reeve. 1992. Activity-based cost management for continuous improvement: A process design framework. Journal of Cost Management (Winter): 22-40.

Greenwood, T. G. and J. M. Reeve. 1994. Process cost management. Journal of Cost Management (Winter): 4-19. (Summary).

Greeson, C. B. and M. C. Kocakulah. 1997. Implementing an ABC pilot at Whirlpool. Journal of Cost Management (March/April): 16-21.

Grinnell, D. J. and H.G. Hunt III. 1999. Capital budgeting for pollution prevention. Journal of Cost Management (July/August): 3-9.

Gumbus, A., B. Lyons and T. Wilson. 2004. Designing a strategy to effectively communicate the balanced scorecard. Cost Management (March/April): 35-38.

Gupta, M. 2012. Balanced scorecard and theory of constraints: A synergistic framework. Cost Management (July/August): 32-42 and 44-47.

Gupta, M. and S. Baxendale. 2008. The enabling role of ABC systems in operations management. Cost Management (September/October): 5-17.

Gupta, M., R. Palmer and C. Sprenger. 2007. Purchasing card use in North America: Past, present, and future. Cost Management (January/February): 22-28.

Gupta, M., R. J. Palmer and J. Brandt. 2014. The use and impact of dynamically adjustable purchasing cards on the procurment process: Survey evidence. Cost Management (July/August): 18-28.

Gupta, M., R. J. Palmer and M. Marku. 2008. Travel card use in North America. Cost Management (March/April): 35-44.

Gupta, M., S. Baxendale, and K. McNamara. 1997. Integrating TOC and ABCM in a health care company. Journal of Cost Management (July/August): 23-33.

Gust, B. 1987. The impact of the tax reform act of 1986 on cost accounting. Journal of Cost Management (Summer): 52-55.

Hall, R., N. P. Galambos, and M. Karlsson. 1997. Constraint-based profitability analysis: Stepping beyond the Theory of Constraints. Journal of Cost Management (July/August): 6-10. (Summary).

Hall, R. W. 1993. Numerical Nonsense. Journal of Cost Management (Winter): 3-4.

Hall, R. W. 1996. The not-so-simple broadening of performance measurement. Journal of Cost Management (Spring): 3-4.

Hammer, B. and C. H. Stinson. 1995. Managerial accounting and environmental compliance costs. Journal of Cost Management (Summer): 4-10. (Summary).

Harrington, H. J. 1993. Process breakthrough: Business process improvement. Journal of Cost Management (Fall): 30-43.

Harrington, H. J. 1997. The new model for improvement - Total improvement management. Journal of Cost Management (January/February): 32 -39.

Hartarska, V., D. Nadolnyak and X. Shen. 2012. Social performance and cost-minimizing MFI size. Cost Management (September/October): 20-28. ("This article develops a model to identify the optimal MFI size by taking into account both the outreach and the sustainability aspects of MFI performance." MFI refers to microfinance institution).

Haskett, D. and D. Ziegenfuss. 1999. Developing a strategy to control credit card fraud. Journal of Cost Management (December): 16-21.

Hatch, T., R. Lawson, W. Stratton and R. Thornton. 2005. Scorecarding in North America Part II: Best practices and implementation at Gulf States Paper Corporation. Cost Management (September/October): 39-47.

Heagy, C. D. 1991. Determining the optimal quality costs by considering cost of lost sales. Journal of Cost Management (Fall): 64-72.

Healy, J. P. and R. G. Stephens. 1999. Accounting for scrap in multiphase sequential production processes using an activity-based cost system. Journal of Cost Management (January/February): 3-9.

Heard, E. 1996. Investment justification: The cost justification charade. Journal of Cost Management (Summer): 60-65. (Summary).

Hellwich, M. A. 2004. Strategic decision making across professional disciplines. Cost Management (March/April): 39-42.

Herath, H. S. B. 2011. Cybersecurity: An emerging area for collaborative post-modern management accounting. Cost Management (January/February): 14-26.

Herath, H. S. B and M. I. Kusy. 2014. Activity-based costing: Potential research issues on the choice of cost management systems. Cost Management (September/October): 6-16.

Herr, J. D. 1988. Managing logistics costs as a business investment. Journal of Cost Management (Winter): 44-49.

Hes, T. 2014. A global collateral system for microfinance sector. Cost Management (March/April): 26-36.

Heung, J. 2005. Profit and readiness: Motivation and its meaning for cost management in the armed services. Cost Management (May/June): 16-23.

Hicks, D. T. 2005. Good decisions require good models: Developing activity-based solutions that work for decision makers. Cost Management (May/June): 32-40.

Hilker, C. 2011. Effective cost management for the lean enterprise. Cost Management (July/August): 17-22.

Hilker, C. 2013. User interaction revolution. Cost Management (July/August): 6-11. (Examines the effects of mobile and analytical applications on cost management systems).

Hilker, C. and F. Laluyaux. 2011. High performance profitability. Cost Management (November/December): 17-23.

Himme, A. 2010. Cost management projects in Germany. Cost Management (January/February): 24-32.

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Hujsak, J. 2011. The economic impact of the global water crisis. Part 2: The global food supply chain. Cost Management (September/October): 34-42.

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