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Logistics & Distribution Costs Bibliography
Including Selling & Marketing Related

Archerd, W. R. 1949. Leaves from the salesman's order book - A simplified order and billing routine. N.A.C.A. Bulletin (October): 185-188.

Arenson, H. I. 1947. Methods of distribution cost analysis. N.A.C.A. Bulletin (September 1): 13-24.

Aretos, G. M. 1972. Developing warehouse costs. Management Accounting (October): 46-48.

Artle, R. and S. Berglund. 1959. A note on manufacturers' choice of distribution channels. Management Science (July): 460-471. (JSTOR link).

Atwood, P. W. 1934. The manufacturer looks at his cost of distribution. The Accounting Review (March): 23-28. (JSTOR link).

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).

Barisa, L. A. 1965. A pattern for profitable automotive fleet transportation. N.A.A. Bulletin (February): 56-64. (Purchase, lease, or reimburse employees who own them).

Barker, J. W. 1958. How to get useful truck transportation costs quickly. N.A.A. Bulletin (August): 47-56.

Barnes, K. and P. Targett. 1984. Standard costing in distribution - A neglected technique? Management Accounting (May): 26-27.

Barr, D. H. 1949. Production planning and inventory control for market maintenance and penetration. N.A.C.A. Bulletin (October): 163-172.

Barrett, J. H. 1928. The analysis and distribution of sales distribution costs. N.A.C.A. Bulletin (February 15): 655-679.

Barsky, N. P. 2001. Unleashing the value in the supply chain. Strategic Finance (January): 32-37.

Batchelder, G. M. 1949. What records are essential for direction and control of sales effort? N.A.C.A. Bulletin (November): 295-298.

Beckett, J. A. 1951. The art and the science of distribution costing. N.A.C.A. Bulletin (April): 893-906.

Benton, M. C. 1954. Terminal costs control in trucking operations. N.A.C.A. Bulletin (September): 48-52.

Bigelow, C. M. 1932. Market analysis and sales control. N.A.C.A. Bulletin (January 15): 659-680.

Bigelow, C. M. 1934. Controlling distribution costs. N.A.C.A. Bulletin (September 1): 16-29. (Volume 16, issue 1).

Blecke, C. J. 1957. The small order problem in distribution cost control. N.A.C.A. Bulletin (June): 1279-1284.

Bley, D. 2004. Improving logistics. Strategic Finance (October): 38-41.

Booth, John. 1985. When accountants must take a role in marketing tasks. Accountancy (August): 80-81. 

Boros, J. L. and R. E. Thompson. 1983. Distribution cost accounting at PPG Industries. Management Accounting (January): 54-59.

Bourlakis, M. and P. Weightman. 2004. Food Supply Chain Management. Blackwell Publishing.

Bradley, C. E. and C. McCuiston. 1972. The rationale for incentive contracting. Decision Sciences 3(1): 15-30.

Brett, A. C. 1940. The role of the accountant in the control of distribution costs. N.A.C.A. Bulletin (April 1): 957-972.

Brett, F. A. 1962. Comparative costing of alternative delivery systems - a discussion and an example. N.A.A. Bulletin (April): 39-45.

Brittain, R. L. 1953. Sales forecasting and marketing cost control. N.A.C.A. Bulletin (November): 300-310.

Buckley, H. J. 1928. Relation between sales promotion and accounting. N.A.C.A. Bulletin (April 15): 925-940.

Burke, W. L. 1963. Cost allocation and distribution-merchandise accounting. The Accounting Review (October): 802-812. (JSTOR link).

Burton, W. D. 1982. Controlling intracompany freight costs. Management Accounting (October): 37-41.

Bush, J. L. Jr. and R. F. Stewart. 1985. Vulcan Materials automates delivery ticket writing. Management Accounting (August): 52-55.

Busher, J. R. and G. R. Tyndel. 1987. Logistics excellence. Management Accounting (August): 32-39. 

Cass, M. P. 1949. A case study in delivery route cost comparisons. N.A.C.A. Bulletin (August 1): 1371-1377.

Castenholz, W. B. 1927. The proper treatment of distribution costs. The Accounting Review (March): 19-27. (JSTOR link).

Castenholz, W. B. 1930. The analysis and control of distribution costs. N.A.C.A. Bulletin (October 15): 277-288.

Castenholz, W. B. 1931. Selling and administrative expense analysis as a basis for sales control and cost reduction. The Accounting Review (June): 125-130. (JSTOR link).

Chenhall, R. G. 1950. Obtaining costs by shippers for a contract motor carrier of freight. N.A.C.A. Bulletin (January): 643-653.

Childs, W. H. 1954. Solving a problem in distribution cost analysis. N.A.C.A. Bulletin (December): 496-504.

Clark, N. B. 1940. Fixed and variable elements in selling costs. N.A.C.A. Bulletin (April 1): 973-983.

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).

Coan, N. A. 1948. Three tools for sales management. N.A.C.A. Bulletin (June 1): 1201-1210.

Corr, A. V. 1976. A cost-effectiveness approach to marketing outlays. Management Accounting (January): 33-36.

Coyle, J. J., E. J. Bardi and C. J. Langley. 2003. Management of Business Logistics: A Supply Chain Perspective. South-Western Educational Publishing.

Crockett, H. G. 1926. Analysis of selling costs and proper basis of salesmen's compensation. N.A.C.A Bulletin (December 1): 228-249.

Dehayes, D. W. Jr. 1971. The Analysis of rail transport performance characteristics. Decision Sciences 2(3): 284-299.

Dennison, H. S. 1928. Sales cost accounting. N.A.C.A. Bulletin (November 1).

Dickson, J. F. Jr. 1947. The determination of trucking costs. N.A.C.A. Bulletin (April 15): 1018-1030.

Dolce, C. 1956. Packing and sales branch cost control under standards. N.A.C.A. Bulletin (November): 404-414.

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

Eechambadi, N. V. 2005. Unraveling the marketing mystique. Strategic Finance (July): 41-47.

Ellis, L. L. 1950. What cost reduction means in distribution. N.A.C.A. Bulletin (September): 39-47.

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

Enright, R. D. 1974. Standard costs for delivery systems. Management Accounting (January): 34-36.

Eveleigh, C. F. and J. O. Waymire. 1931. Distribution cost accounting. N.A.C.A. Bulletin (September 1): 1-17. (Volume 13, issue 1).

Fagan, M. L. 1987. Raising profits through lower distribution costs. Corporate Accounting (Winter): 26-31.

Farmer, R. N. 1965. Management intensity and transportation development. The Academy of Management Journal 8(2): 90-106. (JSTOR link).

Fink, R. L., J. W. Gillett and G. Grezeskiewicz. 2007. Will RFID change inventory assumptions? Strategic Finance (October): 34-39. (Using radio frequency identification technology to track goods throughout the supply chain).

Fordham, D. R., D. A. Riordan and M. P. Riordan. 2002. Business intelligence: How accountants bring value to the marketing function. Strategic Finance (May): 24-29.

Foster, G. and M. Gupta. 1994. Marketing, cost management and management accounting. Journal of Management Accounting Research (6): 43-77.

Franklin, W. H. 1942. Scheduling shipments under priority regulations. N.A.C.A. Bulletin (April 1): 1041-1049.

Free, C. 2008. Walking the talk? Supply chain accounting and trust among UK supermarkets and suppliers. Accounting, Organizations and Society 33(6): 629-662.

Freeman, E. S. 1929. The manufacturer's marketing cost. N.A.C.A. Bulletin (November 15).

Freeman, E. S. 1933. Distribution cost analysis and its influence on pricing policy. N.A.C.A. Bulletin (September 1): 3-37.

Frey, A. W. 1935. The control of marketing costs through the use of standards. N.A.C.A. Bulletin (September 15): 55-77.

Frost, A. G. 1925. How to reduce the cost of selling. N.A.C.A. Bulletin (December 1): 239-263 .

Gannon, H. E. Jr. 1955. Methods of measuring and controlling distribution costs. N.A.C.A. Bulletin (March): 931-939.

Glick, G. W. 1955. Is your sales-service activity profitable as well as useful? N.A.C.A. Bulletin (June): 1287-1292.

Gourdin, K. 2000. Global Logistics Management: A Competitive Advantage for the New Millennium. Blackwell Publishing.

Greer, H. C. 1930. Distribution cost analysis - Methods and examples. N.A.C.A. Bulletin (June 1): 1305-1321.

Greer, H. C. 1931. The technique of distribution cost accounting. The Accounting Review (June): 136-139. (JSTOR link).

Greer, H. C. 1932. Development of standards for the control of selling activities. N.A.C.A. Bulletin (March 15): 943-962.

Greer, H. C. 1937. Distribution costs as factors in pricing policy. N.A.C.A. Bulletin (November 1): 263-281.

Griffin, V. E. 1962. An efficient procedure for paying and distributing freight charges. N.A.A. Bulletin (February): 67-73.

Griffith, W. D. 1962. How we eliminate freight rate errors. N.A.A. Bulletin (November): 14.

Grover, A. E. 1925. The cost of distribution. N.A.C.A. Bulletin (October): 69-81.

Halloran, R. J. 1949. Public warehousing of product under manufacturing department control. N.A.C.A. Bulletin (January 1): 551-556.

Harris, G. L. 1931. An application of standard costs in the field of distribution (An actual case). The Accounting Review (June): 118-124. (JSTOR link).

Harvard, J. N. 1933. Application of distribution costs in the pharmaceutical industry. N.A.C.A. Bulletin (July 15): 1594-1597.

Heath, F. L. 1948. Basic steps in developing a distribution cost system. N.A.C.A. Bulletin (April 1): 949-954.

 

Hedges, E. 1933. Profits through controlled distribution. N.A.C.A. Bulletin (April 15): 1159-1186.

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

Herring, D. R. 1969. Statistical estimations of historical distribution cost. Management Accounting (October): 42-46.

Higginbotham, W. H. and A. Stewart. 1925. Administration and selling costs, their nature and distribution. National Association of Cost Accountants Official Publications (January 2): 3-21 .

Hilgert, J. R. 1927. Methods of controlling distribution costs. The Accounting Review (September): 254-262 . (JSTOR link).

Hines, P. 2000. Value Stream Management: Strategy and Excellence in the Supply Chain. Financial Times Prentice-Hall.

Hirsch, W. Z. 1955. A sampling technique for prorating delivery costs. N.A.C.A. Bulletin (February): 805-812.

Hise, R. T., S. H. Kratchman and T. H. Mattheiss. 1974. Involvement of the undergraduate accounting curriculum with distribution cost analysis. The Accounting Review (January): 153-157. (JSTOR link).

Holdsworth, W. D. 1952. Bringing delivery route costs under standards. N.A.C.A. Bulletin (October): 254-262.

Horton, A. J. 1964. Need for distribution cost accounting. N.A.A. Bulletin (April): 41.

Houghton, I. 1954. A basis for truck-haul cost determination. N.A.C.A. Bulletin (April): 1037-1038.

Howell, F. S. 1954. A "contribution" approach to distribution costing. N.A.C.A. Bulletin (October): 214-224.

Institute of Management Accountants. 1999. Implementing Integrated Supply Chain Management for Competitive Advantage. Institute of Management Accountants.

Institute of Management Accountants. 1999. Tools and Techniques for Implementing Integrated Supply Chain Management. Institute of Management Accountants.

Jaedicke, R. K. 1962. Marketing cost analysis - A reply. N.A.A. Bulletin (July): 57-61.

James, C. C. 1952. Disclosing product and period costs to salesmen. N.A.C.A. Bulletin (June): 1210-1220.

Jaworski, B. J. and S. M. Young. 1992. Dysfunctional behavior and management control: An empirical study of marketing managers. Accounting, Organizations and Society 17(1): 17-35.

Juers, D. A. 1963. Sliding scale delivery charges for wholesale dairy products. N.A.A. Bulletin (July): 53-56.

Jung, P. C. 1949. The procedural requirements of field warehousing. N.A.C.A. Bulletin (October): 189-192.

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

Keller, I. W. 1949. Relative profit margin approach to distribution costing. N.A.C.A. Bulletin (March 1): 759-770.

Kelley, E. W. 1951. Distribution cost control - and beyond. N.A.C.A. Bulletin (April): 907-922.

Kelley, E. W. 1960. Marketing cost analysis - The accountant's most neglected opportunity. N.A.A. Bulletin -1960 Conference Proceedings (July): 11-21.

King, W. R. 1964. Performance evaluation in marketing systems. Management Science (July): 659-666.

Klapholz, R. and A. Klarman. 2004. The Cash Machine: Using The Theory of Constraints for Sales Management. North River Press.

Knapp, C. H. 1930. Allocation of selling and administrative costs to the article of sale. N.A.C.A. Bulletin (October 15): 289-305.

Guthrie, T. M. 1978. Measuring terminal profitability. Management Accounting (December): 24-31.

Lambert, D. M. 1978. The distribution channels decision: A problem of performance measurement. Management Accounting (June): 60-63.

Lambert, D. M. and H. M. Armitage. 1979. Distribution costs: The challenge. Management Accounting (May): 33-37, 45.

Lamberton, B. A. 2008. Baier Building Products, Inc.: Performance incentives and variance analysis in sales distribution. Issues In Accounting Education (May): 281-290.

Lawrence, B., D. F. Jennings and B. E. Reynolds. 2003. E-Distribution. South-Western Educational Publishing.

Lawrence, F. B., D. F. Jennings and B. E. Reynolds. 2004. ERP in Distribution. South-Western Educational Publishing.

Lowles, D. C. 1931. Some results of cost analysis in industrial distribution. The Accounting Review (June): 131-135. (JSTOR link).

Macintyre, D. K. 1983. Marketing costs: A new look. Management Accounting (March): 21-28.

Mack, J. W. 1954. Fixed asset planning - And a fleet economy study. N.A.C.A. Bulletin (August): 1606-1612.

Magor, D. M. 1940. Distributor accounting procedure for planned profit control. N.A.C.A. Bulletin (January 15): 621-636.

Manning, K. H. 1995. Distribution channel profitability. Management Accounting (January): 44-48. (Summary).

Martin, C. H. 1957. Standards for control of distribution costs. N.A.A. Bulletin (July): 1423-1427.

McGhee, M. and J. Giermanski. 2007. How SOX and C-TPAT impact global supply chain security. Strategic Finance (April):32-38.

McNiece, T. M. 1929. Measurement and control of selling distribution costs. N.A.C.A. Bulletin (March 1).

Mellman, M. 1962. Marketing cost analysis - A rejoinder. N.A.A. Bulletin (December): 29-32.

Mellman, M. 1962. Marketing cost analysis - Its relationship to factory costing methods. N.A.A. Bulletin (January): 25-33.

Mellman, M. 1963. Marketing cost analysis - Development and current practices. The Accounting Review (January): 118-123. (JSTOR link).

Menges, D. J. 1947. Verification of traffic and transportation functions. N.A.C.A. Bulletin (June 15): 1271-1279.

Miller, H. G. 1953. Transportation costs analysis. N.A.C.A. Bulletin (December): 515-520.

Morey, R. 1976. Operations management in selected nonmanufacturing organizations. The Academy of Management Journal 19(1): 120-124. (JSTOR link).

Morgan, D. S. and F. W. Morgan. 1980. How confirmation reporting can be applied to market control systems. Management Accounting (January): 26-28.

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

Naab, J. M. 1957. Accounting opportunities in sales and selling costs. N.A.C.A. Bulletin (February): 763-768.

Neprash, S. P. 1958. Don't take traffic costs for granted. N.A.A. Bulletin (August): 5-13.

O'Malley, J. T. 1961. The accountant's role in industrial marketing. N.A.A. Bulletin (June): 15-23.

Ormsby, J. J. 1957. A review of cost assignment bases for marketing activities. N.A.A. Bulletin (December): 67-73.

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

Ostlund, H. J. 1932. Cost research in the field of distribution. The Accounting Review (March): 48-53. (JSTOR link).

Paretta, R. L. and J. E. Collison. 1976. Physical distribution costs: A survey. Management Accounting (July): 45-48.

Paton, W. A. 1927. Distribution costs and inventory values. The Accounting Review (September): 246-253. (JSTOR link). 

Pattullo, S. 2004. Save $1 million with better fleet management. Strategic Finance (May): 35-39.

Phillips, L. G. 1964. An application of distribution cost analysis to a small company. The Accounting Review (October): 1040-1044. (JSTOR link).

Rayburn, L. G. 1981. Marketing costs - Accountants to the rescue. Management Accounting (January): 32-41. (Survey of Fortune 500 controllers reveals marketing costs as a long neglected area).

Reichelderfer, D. E. 1934. Savings-sharing incentive plan for salesmen. N.A.C.A. Bulletin (May 15): 1078-1084.

Reitell, C. 1938. Standard costs in the field of distribution. N.A.C.A. Bulletin (October 1): 159-164.

Rhodes, E., J. P. Warren and R. Carter. Editors. 2004. Supply Chains and Total Product Systems. Blackwell Publishing. 

Robnett, R. H. and H. E. Tucker. 1938. Planning and controlling salesmen's costs. N.A.C.A. Bulletin (April 1): 873-895.

Rose, A. A. New technique in selling and administrative cost accounting. N.A.C.A. Bulletin (October 1).

Rossiter, L. E. 1941. Unit functional analysis of distribution costs. N.A.C.A. Bulletin (January 15): 533-556.

Roth, H. P. and L. T. Sims. 1991. Costing for warehousing and distribution. Management Accounting (August): 42-45.

Rudy, A. F. 1960. Keeping up-to-the-minute records of advertising costs. N.A.A. Bulletin (July): 83-89.

Sabin, R. M. 1936. Standard distribution costs. N.A.C.A. Bulletin (December 15): 417-426.

Sawyer, A. E. 1939. Accounting and distribution techniques as voluntary devices to eliminate abuses in marketing. The Accounting Review (June): 108-117. (JSTOR link).

Scally, J. V. 1966. Successful management in transportation planning and control. Management Accounting (November): 32-44.

Schaefer, H. P. 1958. The distribution cost problem. The Accounting Review (October): 625-631. (JSTOR link).

Schaefer, J. F. 1954. Treatment of packing and shipping costs. N.A.C.A. Bulletin (November): 401-406.

Schatz, L. E. 1963. Controlling freight costs. N.A.A. Bulletin (July): 23-24.

Schiff, M. 1959. An accountant's reflections on new thinking on marketing. N.A.A. Bulletin (October): 90-93.

Schiff, M. 1972. Physical distribution: A cost analysis. Management Accounting (February): 48-50.

Schneider, S. 1952. Sales territory cost control. N.A.C.A. Bulletin (June): 1221-1226.

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.

Schwagmeyer, E. H. 1945. The customer and returnable containers. N.A.C.A. Bulletin (April 15): 779-785.

Seal, W., A. Berry and J. Cullen. 2004. Disembedding the supply chain: Institutionalized reflexivity and inter-firm accounting. Accounting, Organizations and Society 29(1): 73-92.

Slayter, W. E. 1965. Accounting for freight costs on company trucks. Management Accounting (September): 35-38.

Smith, J. R. 1933. Allocation of distribution expenses by classes of product by use of standard rates. N.A.C.A. Bulletin (September 1): 38-44.

Spaan, M. C. 1948. Allocating roadhaul costs to terminals for a common motor freight carrier. N.A.C.A. Bulletin (December 15): 467-471. 

Spiegel, R. S. 1974. The accountant, the marketing manager and profit. Management Accounting (January): 18-20, 36.

Tavenor, W. J. 1959. Tire cost control in a truck transit company operation. N.A.A. Bulletin (September): 61-64.

Terry, F. 2004. Turning the Corner: A Reader in Contemporary Transport Policy. Blackwell Publishing. 

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

Thomas, M. F. and J. Mackey. 2006. Supply chain management: Monitoring strategic partnering contracts with activity-based measures. Management Accounting Quarterly (Fall): 1-10.

Titus, W. F. 1932. How accountants can assist the sales department in controlling costs of distribution. N.A.C.A. Bulletin (January 15): 681-686.

Titus, W. F. 1935. Control and distribution of selling costs. N.A.C.A. Bulletin (September 15): 78-83.

Tyndall, D. G. 1959. Welfare pricing and transport costs. Management Science (January): 169-178. (JSTOR link).

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.

Vangermeersch, R. and W. T. Brosnan. 1985. Enhancing revenues via distribution cost control. Management Accounting (August): 56-60.

Weigand, R. E. 1963. The accountant and marketing channels. The Accounting Review (July): 584-590. (JSTOR link).

Westberg, L. A. 1957. Accounting applied to fleet administration. N.A.A. Bulletin (August): 1547-1556.

White, W. L. 1934. Problems in determining total costs of distribution. The Accounting Review (March): 15-22. (JSTOR link).

Woodbury, W. F. 1927. A treatment of distribution costs. The Accounting Review (June): 124-128. (JSTOR link).

Zerbo, J. D. 1937. Recording the costs of truck transportation. N.A.C.A. Bulletin (June 1): 1107-1120.

 

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