Management And Accounting Web

Manufacturing and Remanufacturing Bibliography

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

Manufacturing Accounting Main Page | Flexible Manufacturing and CIM Main Page

Since most management accounting topics are related to manufacturing, the MAAW site contains dozens of topics and thousands of articles that could be included under this broad topic. However, since there are so many other related topics, the articles on this page refer to accounting for a specific type of manufacturing along with some others that are related to remanufacturing and manufacturing in general.

Aiman-Smith, L. and S. G. Green. 2002. Implementing new manufacturing technology: The related effects of technology characteristics and user learning activities. The Academy of Management Journal 45(2): 421-430. (JSTOR link).

Ainsworth, J. 1950. Useful analysis of sales orders in apparel manufacture. N.A.C.A. Bulletin (May): 1118.

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.

Albright, T. L., R. W. Ingram and M. A. Lawley. 1992. The Beville Manufacturing case: Using factory-simulation software to teach the concepts of activity-based costing and nonfinancial performance measures. Journal of Accounting Education 10(2): 329-348.

Alciatore, M. L. and P. Drake. 1996. Introductory financial accounting instructional case: Thomas Quinn Manufacturing: Venture capital funding for a high-tech start-up firm. Issues In Accounting Education (Fall): 377-391.

Banker, R. D., G. Potter and R. G. Schroeder. 1993. Reporting manufacturing performance measures to workers: An empirical study. Journal of Management Accounting Research (5): 33-55. (Summary).

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

Beatty, C. A. 1992. Implementing advanced manufacturing technologies: Rules of the road. Sloan Management Review (Summer): 49-60.

Belser, F. C. 1915. Cost accounting for fertilizer manufacturers. Journal of Accountancy (March): 165-181.

Bennett, R. E., J. A. Hendricks, D. E. Keys and E. J. Rudnicki. 1987. Cost Accounting For Factory Automation. National Association of Accountants.

Beran, D. R. 1982. Cost reduction through control reporting. Management Accounting (April): 29-33. (Example based on chili manufacturing).

Berger, L. W. 1955. A garment factory applies direct costing. N.A.C.A. Bulletin (November): 362-367.

Billingsley, J. 1985. Robots and Automated Manufacture (I E E Control Engineering Series). Institution of Electrical Engineers.

Black, J. T. 1991. The Design of the Factory With a Future. New York: McGraw Hill Inc.

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.

Brimson, J. A. 1986. How advanced manufacturing technologies are reshaping cost management. Management Accounting (March): 25-29.

Brosnahan, J. P. 2008. Unleash the power of lean accounting. Journal of Accountancy (July): 60-66. (Summary).

Bruns Jr., W., and S. McKinnon. 1993. Information and managers: A field study. Journal of Management Accounting Research (5): 84-108. (Summary).

Burks, W. B. 1957. A new cost system for a paper bag manufacturer. N.A.C.A. Bulletin (January): 690-697.

Bylinsky, G. 1983. The race to the automatic factory. Fortune (February 21): 52-64.

Cheng, L., D. E. Cantor, M. Dresner and C. M. Grimm. 2012. The impact of contract manufacturing on inventory performance: An examination of U.S. manufacturing industries. Decision Sciences 43(5): 889-928.

Chubbuck, A. C. and C. B. Nickerson. 1939. Standard costs for the Pioneer Crayon Manufacturing Company. N.A.C.A. Bulletin (December 1): 423-456.

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).

Clottey, T., W. C. Benton Jr. and R. Srivastava. 2012. Forecasting product returns for remanufacturing operations. Decision Sciences 43(4): 589-614.

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

Danford, F. 1933. Some modern developments in accounting for manufacturing enterprises. The Accounting Review (June): 119-121. (JSTOR link).

Dean, J. W. Jr. and S. A. Snell. 1991. Integrated manufacturing and job design: Moderating effects of organizational inertia. The Academy of Management Journal 34(4): 776-804. (JSTOR link).

Denton, E. V. 1939. Sales and statistical analysis for a metal manufacturer. N.A.C.A. Bulletin (December 15): 491-499.

Dhavale, D. 1996. Management Accounting Issues in Cellular Manufacturing and Focused Factory Systems. Montvale, NJ: Institute of Management Accountants.

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

Drucker, P. F. 1990. The emerging theory of manufacturing. Harvard Business Review (May-June): 94 - 102. (Summary).

Esenduran, G., E. Kemahlioglu-Ziya and J. M. Swaminathan. 2016. Take-back legislation: Consequences for remanufacturing and environment. Decision Sciences 47(2): 219-256.

Fleischman, R. K. and R. P. Marquette. 2003. The impact of World War II on cost accounting at the Sperry Corporation. The Accounting Historians Journal 30(2): 67-104. (JSTOR link).

Foster, G. and C. T. Horngren. 1987. JIT: Cost accounting and cost management issues. Management Accounting (June): 19-25. (Summary).

Foster, G. and C.T. Horngren. 1988. Flexible manufacturing systems: Cost management and cost accounting implications. Journal of Cost Management (2): 16-24.

Frigo, M. L., J. D. Rapp and R. W. Templin. 2011. Transforming talent at Whirlpool. Strategic Finance (May): 29-37.

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

Fullerton, R. R. and C. S. McWatters. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27(8): 711-735. (Summary).

Fullerton, R. R. and C. S. McWatters. 2004. An empirical examination of cost accounting practices used in advanced manufacturing environments. Advances in Management Accounting (12): 85-113.

Fullerton, R. R., F. A. Kennedy and S. K. Widener. 2013. Management accounting and control practices in a lean manufacturing environment Accounting, Organizations and Society 38(1): 50-71.

Fullerton, R. R., F. A. Kennedy and S. K. Widener. 2014. Lean manufacturing and firm performance: The incremental contribution of lean management accounting practices. Journal of Operations Management (32): 414-428.

Galbreth, M. R. and J. D. Blackburn. 2010. Offshore remanufacturing with variable used product condition. Decision Sciences 41(1): 5-20.

Gerwin, D. 1982. Do's and don'ts of computerized manufacturing. Harvard Business Review (March-April): 107-116.

Gietzmann, M. 1991. Implementation issues associated with the construction of an activity-based costing system in an engineering components manufacturer. Management Accounting Research (September): 189-199.

Govindarajan, V. and J. K. Shank 1989. Strategic cost analysis: The Crown Cork and Seal Case. Journal of Cost Management (Winter): 5-15. (Modified version of Chapter 3 - Concepts in value chain analysis: The famous Crown Cork and Seal company case, Shank, J. K. and V. Govindarajan. 1989. Strategic Cost Analysis: The Evolution from Managerial to Strategic Accounting. McGraw Hill Professional Publishing).

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

Groover, M.P. 1982-83. Meeting the challenge of CAD/CAM. National Productivity Review (Winter): 29-35.

Gunn, R. 1986. The CIM connection. Datamation (February 1): 50-58.

Guide, V. D. R. Jr. and J. Li. 2010. The potential for cannibalization of new products sales by remanufactured products. Decision Sciences 41(3): 547-572.

Gumbas, A. and S. D. Johnson. 2003. The balanced scorecard at Futura Industries. Strategic Finance (July): 36-41.

Haas, E. A. 1987. Breakthrough manufacturing. Harvard Business Review (March-April): 75-81.

Handley, S. and J. Gray. 2015. Managing quality in a heterogeneous contract manufacturing environment. Decision Sciences 46(6): 1011-1048.

Harvard Business Review. 1923. Case Studies in Business: Distribution policies of tire manufacturers. Harvard Business Review (October): 114-119.

Harvard Business Review. 1923. Case Studies in Business: The Anderson Steel Company. Harvard Business Review (January): 235-240.

Harvard Business Review. 1923. Case Studies in Business: The Hammett Manufacturing Company. Harvard Business Review (April): 378-380.

Harvard Business Review. 1925. Case studies in business: Distribution policy of a hosiery manufacturer. Harvard Business Review (January): 240-247.

Harvard Business Review. 1925. Case studies in business: Policy of a shoe manufacturer with regard to special orders. Harvard Business Review (April): 348-356.

Harvard Business Review. 1925. Case studies in business: Position of the inspection department in an organization manufacturing electrical goods. Harvard Business Review (January): 238-240.

Harvard Business Review. 1925. Case studies in business: Status of the purchasing agent in a manufacturing organization. Harvard Business Review (January): 234-238.

Harvard Business Review. 1928. Case studies in business: Consolidation of pile fabric manufacturers. Harvard Business Review (October): 96-107.

Hayes, R. H., and S.C. Wheelwright. 1984. Restoring Our Competitive Edge: Competing Through Manufacturing. John Wiley.

Hayes, R. H., S. C. Wheelwright and K. B. Clark. 1988. Dynamic Manufacturing: Creating the Learning Organization. New York: The Free Press.

Hendricks, J. A. 1988. Applying cost accounting to factory automation. Management Accounting (December): 24-30.

Heim, G. R., D. X. Peng and S. Jayanthi. 2014. Longitudinal analysis of inhibitors of manufacturer delivery performance. Decision Sciences 45(6): 1117-1158.

Hirano, H. 1989. JIT Factory Revolution: A Pictorial Guide to Factory Design of the Future. Cambridge, Massachusetts: Productivity Press.

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

Howell, R. A., J.D. Brown, S.R. Soucy and A.H. Seed III. 1987. Management Accounting In The New Manufacturing Environment. Montvale, NJ: National Association of Accountants.

Howell, R. A. and S. R. Soucy. 1987. The new manufacturing environment: Major trends for management accounting. Management Accounting (July): 21-27.

Howell, R. A. and S. R. Soucy. 1987. Cost accounting in the new manufacturing environment. Management Accounting (August): 42-48.

Howell, R. A. and S. R. Soucy. 1987. Operating controls in the new manufacturing environment. Management Accounting (October): 25-31.

Howell, R. A. and S. R. Soucy. 1987. Capital investment in the new manufacturing environment. Management Accounting (November): 26-32.

Howell, R. A. and S. R. Soucy. 1988. Management reporting in the new manufacturing environment. Management Accounting (February): 22-29.

Hull, F. M. and P. D. Collins. 1987. High-technology batch production systems: Woodward's missing type. The Academy of Management Journal 30(4): 786-797. (JSTOR link).

Hussein, M. E. A. and K. Tam. 2004. Pilgrims Manufacturing, Inc.: Activity-based costing versus volume-based costing. Issues In Accounting Education (November): 539-553.

Hutchinson, R. 2007. Linking manufacturing strategy to product cost: Toward time-based accounting. Management Accounting Quarterly (Fall): 31-42.

Jin, Y., A. Muriel and Y. Lu. 2016. When to offer lower quality or remanufactured versions of a product. Decision Sciences 47(4): 699-719.

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

Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review (October): 686-705. (JSTOR link). (Summary).

Kent, W. 1918. Bookkeeping and Cost Accounting for Factories. John Wiley & Sons, Inc.

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.

Kristensen, T. B. and P. Israelsen 2012. Management accounting system problems in context of lean: Development of a proposed solution. In Mitchell, F., H. Norrreklit and M. Jakobsen, eds. 2012. The Routledge Companion to Cost Management. Routledge Companions in Business. (Summary).

Larkin, W. W. 1922. Cocoanut oil manufacturing. Journal of Accountancy (March): 178-186.

Lee, B. 1996. The justification and monitoring of advanced manufacturing technology: An empirical study of 21 installations of flexible manufacturing systems. Management Accounting Research (March): 95-118.

Leondes, C. 2000. Computer-Aided Design, Engineering, and Manufacturing: Systems Techniques and Applications, Volume I, Systems Technique. CRC Press.

Lin, T. W. 2009. Haier is higher. Strategic Finance (December): 41-49. (Implementing three management control systems helped the China-based Haier Group become the world's leading manufacturer of white goods).

Lowe, A. M. 1956. Direct costing for a rayon manufacturer. N.A.C.A. Bulletin (May): 1119-1126.

Lucas, H. A. 1933. Standard waste allowances in the manufacture of woolens. N.A.C.A. Bulletin (June 1): 1427-1442.

Lybrand, W. M. 1908. The accounting of industrial enterprises. Journal of Accountancy (November): 32-40.

Lybrand, W. M. 1908. The accounting of industrial enterprises: Part II. Journal of Accountancy (December): 111-121.

Mackey, J. T. 1987. Eleven key issues in manufacturing accounting. Management Accounting (January): 32-37.

Makepeace, R. S. 1939. Control of direct labor cost variance in a metal goods factory. N.A.C.A. Bulletin (March 1): 839-868.

Martin, J. R. Not dated. The CAM-I conceptual design. Chapters 1-3. Management And Accounting Web. http://maaw.info/CAM-ISummary.htm

Martin, J. R. Not dated. The CAM-I conceptual design. Chapter 6. Management And Accounting Web. http://maaw.info/CAM-ISummaryChapter6.htm

Martin, J. R. Not dated. Lean concepts and terms. Management And Accounting Web. http://maaw.info/LeanConceptsandTermsSummary.htm

Martin, P., V. D. R. Guide, Jr. and C. W. Craighead. 2010. Supply chain sourcing in remanufacturing operations: An empirical investigation of remake versus buy. Decision Sciences 41(2): 301-324.

McCullagh, P. J. 1956. A cost system for a frozen meals manufacturer. N.A.C.A. Bulletin (October): 243-250.

McLaughlin, W. J. 1966. Data processing in a manufacturing industry - A case study. Management Accounting (July): 41-51.

McMahon, J. T. and J. M. Ivancevich. 1976. A study of control in a manufacturing organization: Managers and nonmanagers. Administrative Science Quarterly 21(1): 66-83. (JSTOR link).

McNair, C.J., and W. Mosconi. 1987. Measuring performance in an advanced manufacturing environment. Management Accounting (July): 28-31.

Moorman, H. C. 1932. A unified method of cost keeping and production control for a small plant. N.A.C.A. Bulletin (June 1): 1317-1330.

Nichols, W. A. 1963. Pipe organ manufacturer records contract sales on percentage-of-completion basis. N.A.A. Bulletin (March): 60-63.

Newlove, G. H. 1921. Manufacturing accounts. Journal of Accountancy (March): 176-186.

Nickerson, C. B. 1933. Cost allocation in the manufacture of counters and innersoles. N.A.C.A. Bulletin (July 1): 1555-1567.

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

Ortega, W. R. and G. H. Grant. 2003. Maynard Manufacturing: An analysis of GAAP-based and operations earnings management techniques. Strategic Finance (July): 50-56. (Student case competition related to ethics).

Parker, T. and T. Lettes. 1991. Is accounting standing in the way of flexible computer-integrated manufacturing? Management Accounting (January): 34-38.

Peaden, D. and N. M. Stephens. 2013. Old Main Manufacturing: The case of unrecorded sales discounts. Issues In Accounting Education (February): 51-58.

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

Potter, S. L. 1935. Labor standards in a clothing factory. N.A.C.A. Bulletin (August 15): 1347-1353.

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

Robertson, E. C. 1926. Use of standard labor costs in the manufacture of men's clothing. N.A.C.A. Bulletin (July 1): 790-797.

Rogers, H. and D. Boddle. 1954. Process costing of shell manufacture. N.A.C.A. Bulletin (December): 520-532. (Illustration of a process cost system for 105 MM shells).

Rositzke, R. H. 1932. Standard costs as applied to dress manufacture. N.A.C.A. Bulletin (May 15): 1239-1259.

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

Santori, P. S., and A. D. Anderson. 1987. Manufacturing performance in the 1990's: Measuring for excellence. Journal of Accountancy (November): 143-148.

Schafer, J. W. 1948. Production planning for an automobile accessories manufacturer. N.A.C.A. Bulletin (September 1): 21-28.

Schneider, J. L. and R. R. Cockrell. 1953. A good start for plant accounting: I. Cost control for construction expenditures, and II. Adequate item records. N.A.C.A. Bulletin (April): 1040-1043.

Schoenherr, T., D. Power, R. Narasimhan and D. Samson. 2012. Competitive capabilities among manufacturing plants in developing, emerging, and industrialized countries: A comparative analysis. Decision Sciences 43(1): 37-72.

Schonberger, R. J. 1986. The World Class Manufacturing. New York: The Free Press.

Schonberger, R. J. 1987. World Class Manufacturing Casebook: Implementing JIT and TQC. New York: The Free Press.

Schonberger, R. J. 1996. World Class Manufacturing: The Next Decade. New York: The Free Press.

Schwarzbach, H. R. and R. C. Vangermeersch. 1983. Why we should account for the 4th cost of manufacturing. Management Accounting (July): 24-28.

Shannon, T. J. 1920. Accounts of a paper box factory. Journal of Accountancy (March): 198-205.

Shi, T., W. Gu, D. Chhajed and N. C. Petruzzi. 2016. Effects of remanufacturable product design on market segmentation and the environment. Decision Sciences 47(2): 298-332.

Shortness, W. 1950. Process costing in wire rope manufacture. N.A.C.A. Bulletin (October): 176-184.

Shupp, F. G. 1944. Job costs for an aircraft parts manufacturer. N.A.C.A. Bulletin (December 15): 363-369.

Skinner, W. 1969. Manufacturing - Missing link in corporate strategy. Harvard Business Review (May-June): 136-145.

Skinner, W. 1974. The focused factory. Harvard Business Review (May-June): 113-121.

Smith, K. J. 2003. Developing, marketing, distributing, and supporting an activity-based costing decision support system for Schrader Bellows. Issues In Accounting Education (May): 175-189.

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

Sopariwala, P. R. 2006. Capacity utilization: Using the CAM-I capacity model in a multi-hierarchical manufacturing environment. Management Accounting Quarterly (Winter): 17-34.

Spicer, T. W. 1947. Accounting development work for a manufacturing company. N.A.C.A. Bulletin (March 1): 807-818.

Stevens, W. A. 1932. Inventory and material control in the Columbus Dental Manufacturing Company. N.A.C.A. Bulletin (June 1): 1334-1343.

Suzaki, K. 1987. The New Manufacturing Challenge: Techniques for Continuous Improvement. New York: The Free Press.

Suzaki, K. 1993. The New Shop Floor Management. New York: The Free Press.

Sweetser, F. L. 1937. Standard costs simplified for garment manufacturers. N.A.C.A. Bulletin (August 1): 1309-1330.

Taylor, P. C. 1935. Standard costs point the way to cost reduction in a washing machine plant. N.A.C.A. Bulletin (April 15): 889-901.

Teresko, J. 1983. CAD/CAM goes to work. Industry Week (February 7): 40-43, 46-47.

Terkhorn, R. J. 1949. Use of the retail inventory method to cost sales and value finished goods of a pharmaceutical manufacturer. N.A.C.A. Bulletin (June 1): 1141-1147.

The Accounting Review. 1940. Akron Brass Manufacturing Company, Inc.: Reorganization; appreciation of fixed assets; parent and unprofitable subsidiary. The Accounting Review (September): 400-406. (JSTOR link).

The Accounting Review. 1940. Underwood Elliott Fisher Company: Adjustments between earned and capital surplus; write-off of intangible assets. The Accounting Review (September): 412-416. (JSTOR link).

Thompson, H., and M. Paris. 1982. The changing face of manufacturing technology. Journal of Business Strategy 3(1): 45-52.

Tishlias, D. P., and P. Chalos. 1986. High-tech production's impact on cost accounting: A case study. Journal of Accountancy (November): 158-167.

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.

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

Venman, J. H. 1935. Accounting for the manufacture of hatter's fur. N.A.C.A. Bulletin (August 1): 1300-1323.

Vollmann, T. 1990. Changing manufacturing performance measurements. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 53-62. (Summary).

Vollmers, G. 1999. Using distribution costs in decision making at the Dennison Manufacturing Company, 1909 to 1949. The Accounting Historians Journal 26(1): 127-151. (JSTOR link).

Vollmers, G. L. 1993. Accounting for distribution costs in the Dennison Manufacturing Company during the 1920s and 1930s. The Accounting Historians Journal 20(2): 83-94. (JSTOR link).

Webber, S. and B. D. Clinton. 2004. Resource Consumption Accounting Applied: The Clopay Case. Management Accounting Quarterly (Fall): 1-14.

Wiatt, R. G. 2016. Manufacturing enters the third dimension. Strategic Finance (December): 46-54. (3-D printing or additive manufacturing).

Wu, X. and Y. Zhou. 2016. Does the entry of third-party remanufacturers always hurt original equipment manufacturers? Decision Sciences 47(4): 762-780.

Zweckbronner, S. 1940. Several phases of budgeting for an office appliance manufacturer. N.A.C.A. Bulletin (February 15): 727-745.