Management And Accounting Web

Materials Accounting Bibliography

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

Materials Accounting Main Page | Inventory Related Main page

Aggarwal, S. C. 1985. MRP, JIT, OPT, FMS? Harvard Business Review (September-October): 8-10.

Allen, L. H. 1915. Accounts for material on engineering construction. Journal of Accountancy (May): 352-358.

Allen, S. G. 1961. A redistribution model with set-up charge. Management Science (October): 99-108. (JSTOR link).

Allen, S. G. 1962. Computation for the redistribution model with set-up charge. Management Science (July): 482-489. (JSTOR link).

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, C R. 1951. Work-in-process control is worth the trouble. N.A.C.A. Bulletin (November): 351-356.

Anderson, H. C. 1945. Accounting procedure for control of incoming material. N.A.C.A. Bulletin (September 1): 22-35.

Arrol, J. 1962. Budgeting for direct material inventories. N.A.A. Bulletin (February): 59-66.

Atkins, P. M. 1926. Accounting control of materials purchased. N.A.C.A. Bulletin (November 15): 187-199.

Aydinliyim, T. and M. S. Pangburn. 2012. Reducing packaging waste and cost via consumer price discounts. Decision Sciences 43(6): 1063-1089.

Baitler, J. 2003. The power of effective procurement and strategic suppliers. Strategic Finance (August): 36-40.

Baker, E. M. 1984. Counting costs: Another approach to supplier rating. Quality Progress (November): 67-69.

Baron, L. A. and F. Davis. 1929. Material control and stores accounting. N.A.C.A Bulletin (February 1).

Bendel, C. W. 1954. Material handling overhead affects unit cost. N.A.C.A. Bulletin (January): 643-652.

Benjamin, J. 1973. The accuracy of the period-end method for computing the current cost of materials used. Abacus 9(1): 73-80.

Benninger, L. J. 1950. A proposed reconciliation of standard and current material costs. The Accounting Review (April): 156-160. (JSTOR link).

Berglund, W. J. 1965. Ordering and controlling of supplies - The "pattern accounting" procedure. Management Accounting (December): 35-40.

Berry, F. W. 1948. A stores control procedure. N.A.C.A. Bulletin (July 15): 1429-1435.

Biggs, J. R. and E. J. Long. 1988. Gaining the competitive edge with MRP/MRP II. Management Accounting (May): 27-32.

Bisset, R. 1960. Installing a standard material cost program. N.A.A. Bulletin (December): 79-82.

Block, W. A. 1933. Accounting for material use and control. N.A.C.A. Bulletin (October 15): 201-208.

Book, J. W. 1985. Is BOMP worth the trouble? Management Accounting (March): 54-58. (Bill of material processor software program).

Bowers, B. B. 1982. Product costing in the MRP environment. Management Accounting (December): 24-27.

Brock, L. P. 1956. Keeping watch over purchased material costs. N.A.C.A. Bulletin (February): 778-781.

Brockmiller, R. F. 1940. Material control for a chain of confectionery stores. N.A.C.A. Bulletin (June 15): 1305-1314.

Brown, A. C. 1955. Daily control figures for labor and material. N.A.C.A. Bulletin (November): 377-381.

Bruce, R. 1938. A method for classifying and accumulating material used data. N.A.C.A. Bulletin (August 15): 1381-1408.

Buse, C. H. 1957. A multi-deck punched card system to control materials inventory. N.A.A. Bulletin (October): 71-78.

Carr, L. P. and C. D. Ittner. 1992. Measuring the cost of ownership. Journal of Cost Management (Fall): 42-51. (Summary).

Castenholz, W. B. 1958. What constitutes material cost of production? The Accounting Review (October): 650-653. (JSTOR link).

Castenholz, W. B. Jr. 1949. Reduction of materials handling costs. N.A.C.A. Bulletin (September): 31.

Chapman, H. C. 1943. The controlled materials plan. N.A.C.A. Bulletin (January 15): 577-590.

Churchill, W. L. 1927. Materials in standard costs. N.A.C.A. Bulletin (July 1): 984-1000.

Clark, F. E. 1928. An analysis of the causes and results of hand-to-mouth buying. Harvard Business Review (July): 394-400.

Clark, H. 1958. Stores economy through "free access" materials. N.A.A. Bulletin (July): 67-72.

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).

Copacino W. C. 1997. Supply Chain Management: The Basics and Beyond. Boca Raton FL: St. Lucie Press.

Cox, W. R. and J. S. Odom. 1960. Integration of materials accounting - A public utility case study. N.A.A. Bulletin (April): 37-48.

Dashner, K. J. 1955. Separation of material variances. N.A.C.A. Bulletin (September): 76-81.

Davenport, F. 1982. Financial management through MRP. Management Accounting (June): 26-29.

Day, R. W. 1956. Purchased parts variance accounting. N.A.C.A. Bulletin (September): 61-68.

Deis, P. 1986. Using an MRP system for financial decision support. Journal of Accounting and EDP (Winter): 38-48.

Drexl, A. and A. Kimms. (eds). 2005. Beyond Manufacturing Resource Planning (MRP II): Advanced Models and Methods for Production Planning. Springer.

Eilon, S. 1963. Obsolescence of commodities which are subject to deterioration in store. Management Science (July): 623-642. (JSTOR link).

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

Flapper, S.D., Miltenburg, G. J. and J. Wijngaard. 1991. Embedding JIT into MRP. International Journal of Production Research 29 (2): 329-341.

Friesel, G. H. 1926. Accounting for material. N.A.C.A. Bulletin (September 1): 1-27.

Giffler, B. 1965. Mathematical solution of parts requirements problems. Management Science (July): 847-867. (JSTOR link).

Giffler, B. 1966. Correction in section 3.1 of "Mathematical solution of parts requirements problems". Management Science (January): 483. (JSTOR link).

Gleiberman, L. 1964. The engineering change of the total requirements matrix for a bill of materials. Management Science (April): 488-493. (JSTOR link).

Gray, C. D. 1995. The Right Choice: A Complete Guide to Evaluating, Selecting, and Installing Mrp II Software. Wiley.

Greeley, H. D. 1923. Factory storeskeeping. Journal of Accountancy (January): 69-70.

Guidi, L. P. and P. J. Gutierrez. 1959. Material control in an electronic production control system. N.A.A. Bulletin (May): 79-85.

Harper, W. F. and W. J. McGinnity. 1950. A completely mechanized material control system. N.A.C.A. Bulletin (July): 1371-1377.

Harrell, H. W. 1992. Materials variance analysis and JIT: A new approach. Management Accounting (May): 33-35, 38.

Harvard Business Review. 1925. Case studies in business: Spreading purchases among low bidders. Harvard Business Review (July): 501-505.

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

Harwell, R. W. 1951. CPFF materials costs reimbursements at less cost. N.A.C.A. Bulletin (September): 58-65.

Heller, W. W. 1958. Up-dating of material standards on punched cards. N.A.A. Bulletin (October): 89-93.

Institute of Management Accountants. 1986. Definition and Measurement of Direct Material Cost. Institute of Management Accountants.

Keehn, R. P. 1953. A material utilization incentive plan. N.A.C.A. Bulletin (October): 224-235.

Keller, I. W. 1948. The critical areas of material cost control. N.A.C.A. Bulletin (July 15): 1409-1420.

Kinderman, B. W. 1947. Controlling material supply and inventories. N.A.C.A. Bulletin (October 15): 210-212.

Kolesar, P. 1966. Minimum cost replacement under Markovian deterioration. Management Science (May): 694-706. (JSTOR link).

Kosloske, R. A. 1952. A pattern for substantiating quantity discounts. N.A.C.A. Bulletin (December): 479-489.

Lakefield, C. A. 1957. Cost reduction aimed at prime costs. N.A.A. Bulletin (November): 87-92.

Lawton, W. H. 1923. Warehousing general merchandise. Journal of Accountancy (September): 234.

Learned, E. P. 1929. Quantity buying from the seller's point of view. Harvard Business Review (October): 57-68.

Martin, J. R. 1998. Expanding the perspective of performance analysis to include the concepts of SPC, ABCM and REA database systems. Advances in Accounting Education (1): 25-41. (Summary).

Maxwell, H. A. 1964. Automated material and procurement control. N.A.A. Bulletin (October): 35-40.

McDonald, S. C. 2009. Materials Management: An Executive's Supply Chain Guide. Wiley.

McIlwain, A. P. 1967. Utilizing EDP for stock material inventory transactions. Management Accounting (August): 28-34.

Miller, A. L. 1958. Cycle counts for stores inventories. N.A.A. Bulletin (July): 87-91.

Monczka, R. M., R. J. Trent and R. B. Handfield. 2002. Purchasing and Supply Chain Management, 2e. South-Western Educational Publishing.

Muller, W. A. 1952. A study in materials control. N.A.C.A. Bulletin (July): 1330-1338.

Murrell, E. 1955. Taking purchase-related costs to products. N.A.C.A. Bulletin (December): 540-542.

Myers, H. J. 1942. Co-ordinating material with production needs: Principles seem simple. N.A.C.A. Bulletin (February 1): 793-812.

Narin, G. 1934. The value of a material control system. N.A.C.A. Bulletin (July 15): 1283-1288.

National Association of Accountants. Management Practices Committee. 1986. Definition and Measurement of Direct Material Costs. Montvale, N. J.

National Association of Cost Accountants. 1942. Accounting for materials and related procedures; Report of the systems and methods study group New York Chapter, N.A.C.A. N.A.C.A. Bulletin (August 15): 1657-1681. (Volume 23, issue 24).

National Association of Cost Accountants. 1952. Turnover of maintenance supplies. N.A.C.A. Bulletin (December): 565-566.

Noble, T. B. 1957. Raw material cost control in a gray iron foundry. N.A.A. Bulletin (September): 45-54.

Noel, J. A. 1958. Budgetary control for six stores retailing office supplies. N.A.A. Bulletin (November): 49-56.

North, T. C. 1953. Time control of truck delivery of bulk material. N.A.C.A. Bulletin (July): 1471-1475.

Orlicky, J. 1975. Materials Requirements Planning. New York: McGraw-Hill.

Park, C. and C. Smith. 2011. Orlick's Material Requirements Planning, 3rd edition. McGraw-Hill Professional.

Patel, N. S. 1987. Source surveillance and vendor evaluation plan. In A. F. Grimm, ed. Quality costs: Ideas and Applications. American Society for Quality Control. 285-296.

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

Plossi, G. W. 1994. Orlicky's Material Requirements Planning. McGraw-Hill.

Pogson, P. W. 1923. A practical application of the theory of accounting for supplies. Journal of Accountancy (December): 430-439.

Power, G. A. 1955. Accounting for government-furnished material. N.A.C.A. Bulletin (September): 45-49.

Radner, R. and D. W. Jorgenson. 1963. Opportunistic replacement of a single part in the presence of several monitored parts. Management Science (October): 70-84. (JSTOR link).

Reiger, N. E. 1949. Coordinating purchase and use factors in the stocking of raw materials. N.A.C.A. Bulletin (September): 13-22.

Research and Service Department. 1937. Practice in accounting for raw materials. N.A.C.A. Bulletin (March 15): 785-809.

Rinaldo, P. S. and H. F. Fitton. 1929. Material control in the ship-building industry. Harvard Business Review (October): 78-87.

Roffee, A. P. Jr. 1951. A materials conservation program. N.A.C.A. Bulletin (December): 486-490.

Roorbach, G. B. 1928. Direct purchase of imported raw materials. Harvard Business Review (October): 35-42.

Schweller, K. 1950. Material control in a chemical company. N.A.C.A. Bulletin (November): 296-308.

Shak, N. N. 1955. Before the fact control of material prices. N.A.C.A. Bulletin (September): 71-75.

Shaw, G. W. 1956. Incentive standards for material handling. N.A.C.A. Bulletin (September): 56-62.

Shtub, A. and R. Karni. 2009. ERP: The Dynamics of Supply Chain Process Management, 2nd edition. Springer.

Simon, P. H. 1952. Integrating procurement and production. N.A.C.A. Bulletin (February): 744-747.

Slavin, W. H. 1934. Direct material costs in electroplating. N.A.C.A. Bulletin (March 1): 830-835.

Smith, D. C. 1995. How to murder material costs with ABC. Management Accounting (January): 41-43.

Smith, H. O. 1956. Organizing disposition of surplus materials. N.A.C.A. Bulletin (September): 29-39.

Smith, N. L. 1948. Control procedure for materials in the hands of subcontractors. N.A.C.A. Bulletin (December 1): 403-407.

Smith, N. L. 1950. Better identification of expense materials through mnemonic-numeric coding. N.A.C.A. Bulletin (February): 749-754.

Smock, D. 1982. How to stem the tide of shoddy materials. Purchasing (May 13): 51-57.

Stundza, T. 1990. Can supplier rating be standardized? Purchasing (November 8): 63.

Triouleyre, M. D. 1957. Better control of supplies - With economy. N.A.C.A. Bulletin (January): 647-656.

Urich, J. E. 1936. Accounting for productive materials. N.A.C.A. Bulletin (January 1): 483-487.

Von Dreele, C. W. 1946. Determination and disposition of raw material price variances in a woolen mill. N.A.C.A. Bulletin (October 1): 215-224.

Walton, S. and W. R. Reid. 1916. Averaging cost of material. Journal of Accountancy (March): 234-235.

Weeme, P. T. 2003. Strategies for cutting costs: Turning procurement into a virtuous cycle. Strategic Finance (February): 38-42.

White, B. C. 1951. Stores accounting in the Veterans Administration. N.A.C.A. Bulletin (December): 434-453.

White, H. W. 1959. Steps in achieving control of material on an electronic computer. N.A.A. Bulletin (June): 51-60.

Wight, O. 1995. Manufacturing Resource Planning: MRP II: Unlocking America's Productivity Potential Revised Edition. Wiley.

Wight, O. 1995. The Executive's Guide to Successful MRP II (Oliver Wight Manufacturing). Wiley.

Williams, C. A. 1925. The human element in material control. National Association of Cost Accountants Official Publications (August 1): 3-10 .

Williamson, J. E. and W. R. Sherrard. 2002. Solving the production lot size problem when using ABC in an MRP II environment. Management Accounting Quarterly (Spring): 1-5.

Wilson, G. W. 1961. A note on accelerated dollar averaging. Management Science (January): 184-186. (JSTOR link).

Wilson, R. H. and W. A. Mueller. 1927. A new method of stock control. Harvard Business Review (January): 197-205.

Wright, M. A. and J. W. Jonez. 1987. Material burdening: Management accounting can support competitive strategy. Management Accounting (August): 27-31.

Young, R. G. 1965. Controlling office supply inventories - An EDP application. Management Accounting (November): 21-27.