Management And Accounting Web

Standard Costing Bibliography

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

Standard Costing Main Page | Variance Analysis Main Page

Acker, A. W. 1949. The cost reports of a greeting card manufacturer operating under job and standard costs. N.A.C.A. Bulletin (August 15): 1403-1410.

Ackerman, A. W. 1950. Providing a working knowledge of standard costs for plant supervision. N.A.C.A. Bulletin (August): 1439-1444.

Albery, M. 1953. Analysis versus interpretation of cost. The Accounting Review (July): 425-430. (JSTOR link).

Allen, D. H. 1954. How we developed and use standard costs. N.A.C.A. Bulletin (November): 362-372.

Anderson, F. 1970. How a foundry revised its standard cost system. Management Accounting (May): 51-52.

Anderson, G. A. 1959. Budgeted and standard costs - Different and alike. N.A.A. Bulletin (February): 91-92.

Andersson, H. F. 1960. Allowance for setup time under standard costs. The Accounting Review (July): 497-500. (JSTOR link).

Anthony, R. N. 1957. Cost concepts for control. The Accounting Review (April): 229-234. (JSTOR link).

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.

Atkinson, A. A. 1979. Information incentives in a standard-setting model of control. Journal of Accounting Research (Spring): 1-22. (JSTOR link).

Avery, H. G. 1947. Formulae for calculating standard cost variances. The Accounting Review (July): 307-308. (JSTOR link).

Bachtell, G. A. 1967. Standard cost system for a foundry. Management Accounting (December): 35-41.

Baggaley, B. and B. Maskell. 2003. Value stream management for lean companies, Part II. Journal of Cost Management (May/June): 24-30. (Summary). (These authors criticize standard costing from the lean enterprise perspective).

Baird, J. P. 1970. Computing product costs at a manufacturing firm. Management Accounting (February): 25-27, 30. (A computerized engineering specifications system).

Balch, J. 1934. Some aspects of standard costs. The Accounting Review (March): 29-32. (JSTOR link).

Banker, R. D., H. Chang and S. Das. 1998. Standard estimation, standard tightness, and benchmarking: A method with an application to nursing services. Journal of Management Accounting Research (10): 133-152.

Banks, C. W. 1976. Applying standard cost to recycled product: The automobile tire. Management Accounting (August): 51-53.

Barnes, J. L. 1983. How to tell if standard costs are really standard. Management Accounting (June): 50-54.

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

Barr, R. H. 1941. The use of standard costs in the canning industry. N.A.C.A. Bulletin (July 1): 1282-1298.

Barrette, K. 1931. Standard costs in the clay products industry. N.A.C.A. Bulletin Section II (November 1).

Barth, E. E. 1959. Standard cost accounting for returnable shipping containers. N.A.A. Bulletin (May): 62-64.

Barth, E. E. 1967. A standard cost application for scrap expense. Management Accounting (February): 7-10.

Bennett, J. P. 1985. Standard cost systems lead to efficiency and profitability. Healthcare Financial Management (September): 46-54.

Benninger, L. J. 1949. Wage incentive standards as costing standards. N.A.C.A. Bulletin (October): 183-184.

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

Benninger, L. J. 1950. Standard costs for income determination, control, and special studies. The Accounting Review (October): 378-383. (JSTOR link).

Benoit, G. N. 1935. Setting standard costs in a metal working plant. N.A.C.A. Bulletin (December 1): 337-358.

Birthisel, V. H. 1959. Producing production standard costs on a computer. N.A.A. Bulletin (February): 77-82. (Inventory valuation and control for 10,000 product items at a class manufacturer).

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

Blocker, J. G. 1936. Budgeting in relation to standard costs. The Accounting Review (June): 117-124. (JSTOR link).

Boll, D. M. 1982. How Dutch Pantry accounts for standard costs. Management Accounting (December): 32-35.

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

Bowman, E. H. 1954. Using statistical tools to set reject allowance. N.A.C.A. Bulletin (June): 1334-1342.

Brigham, D. S. and K. Conners Sr. 1950. A standard cost procedure which facilitates handling of production orders. N.A.C.A. Bulletin (August): 1461-1470.

Brittain, R. L. 1946. Standards as a management tool. N.A.C.A. Bulletin (September): 144-163.

Brugger, F. 1925. Standard costs - Their development and use. National Association of Cost Accountants Official Publications (March 2): 3-17.

Bryant, G. K. 1954. Standard costs in control and planning. N.A.C.A. Bulletin (May): 1099-1113.

Burke, L. 1971. Standard costing in Kaolin Mining. Management Accounting (May): 22-24.

Calvasina, R. V. and E. J. Calvasina. 1984. Standard costing games that managers play. Management Accounting (March): 49-51, 77.

Canfield, W. P. 1954. Development of standard costs for heat treating. N.A.C.A. Bulletin (January): 634-642.

Gamber, C. F. 1946. The relationship between standard and actual costs. N.A.C.A. Bulletin (April 1): 674-678.

Camman, E. A. 1926. Uses of standard costs. N.A.C.A. Bulletin (February 15): 437-454.

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.

Caricofe, R. L. 1982. Establishing standard costs in the concrete pipe industry. Management Accounting (February): 45-49.

Carlson, C. E. 1945. Standard costs under decentralized production. N.A.C.A. Bulletin (June 1): 879-886.

Carmichael, V. H. 1951. Device for determining and recording manufacturing expense variances. The Accounting Review (October): 573-574. (JSTOR link).

Carter, P. C. 1964. Maintaining the adequacy and accuracy of standard costs. N.A.A. Bulletin (March): 33-40.

Castenholz, W. B. 1922. Cost and production standards. Journal of Accountancy (February): 81-86.

Chandler, W. L. 1986. Integrating standard cost information into operating budgets. Healthcare Financial Management (September): 127-128.

Cheatham, C. B. and L. R. Cheatham. 1993. Updating Standard Cost Systems. Quorum Books.

Cheatham, C. B. and L. R. Cheatham. 1996. Redesigning cost systems: Is standard costing obsolete? Accounting Horizons (December): 23-31. (Summary).

Chen, K. H. and S. J. Lambert. 1985. Impurity of variable factory overhead variances. Journal of Accounting Education 3(1): 189-196.

Christensen, J. 1982. The determination of performance standards and participation. Journal of Accounting Research (Part II, Autumn): 589-603. (JSTOR link).

Chubbuck, A. C. 1934. The flexible budget and standard costs in a business of moderate size. N.A.C.A. Bulletin (March 15): 850-864.

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.

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

Coan, N. A. 1949. Two compact forms for the measurement of operating performance under standard costs. N.A.C.A. Bulletin (September): 33-42.

Colby, D. H. 1959. A challenging problem of paint application standards. N.A.A. Bulletin (June): 23-24.

Cook, M. 1959. Five ways of discrediting standard costs - And the lessons they teach. N.A.A. Bulletin (August): 29-34.

Cooper, H. E. 1933. Some controversial phases of standard costs. N.A.C.A. Bulletin (September 15): 81-108.

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

Copper, J. B. 1945. Accounting by causes vs. accounting by accounts. N.A.C.A. Bulletin (December 15): 315-334. (According to Copper, the concept of accounting by causes is based on the application of a standard cost system. First, variances are separated into categories, i.e., variances that are subject to cost reduction, variances created by operating level, variances created by company policy, and miscellaneous variances. The next steps involve determining the causes of the variances that are subject to cost reduction, and developing reports for management. The concept is illustrated with an application to a blast furnace department).

Cornick, M.. W. D. Cooper and S. B. Wilson. 1988. How do companies analyze their overhead? Management Accounting (June): 41-43.

Crockett, H. G. 1937. Cost standards and budgets. N.A.C.A. Bulletin (November 15): 305-317.

Cullinan, T. G. 1956. Why we use standard costs pointers and reminders. N.A.C.A. Bulletin (March): 892-897.

Curry, V. S. 1950. Factory service variances in standard costs. N.A.C.A. Bulletin (August): 1471-1474.

Cushman, G. P. 1950. Operating checkups and standard costs control plating silver in process. N.A.C.A. Bulletin (August): 1509-1519.

Demski, J. S. 1967. Analyzing the effectiveness of the traditional standard cost variance model. Management Accounting (October): 9-19.

DeWelt, R. 1976. Using standard costs with LIFO and FIFO. Management Accounting (May): 25-30, 37.

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

Disbrow, B. H. and J. B. Van Haelen. 1950. Integration of standard costs with entry and closing routine. N.A.C.A. Bulletin (August): 1445-1460.

Dittman, D. and P. Prakash. 1979. Cost variance investigation: Markovian control versus optimal control. The Accounting Review (April): 358-373. (JSTOR link).

Dixon, J. W. 1934. Standard costs and flexible budgets in the brewing industry. N.A.C.A. Bulletin (January 1): 593-619.

Dlugatch, I. 1979. Dynamic Cost Reduction. John Wiley & Sons.

Dohr, J. L. 1932. Budgetary control and standard costs in industrial accounting. The Accounting Review (March): 31-33. (JSTOR link).

Dopuch, N., J. G. Birnberg and J. Demski. 1967. An extension of standard cost variance analysis. The Accounting Review (July): 526-536. (JSTOR link).

Dudick, T. S. 1954. Making standard costs acceptable to the shop. N.A.C.A. Bulletin (September): 20-30.

Duvall, R. M. 1967. Rules for investigating cost variances. Management Science (June): B631-B641. (JSTOR link).

Doyle, M. D. 1956. Standard costing in a ceramic plant. N.A.C.A. Bulletin (June): 1248-1254.

Edes, O. K. 1938. A standard cost system for a stationery manufacturing concern. N.A.C.A. Bulletin (May 1): 1005-1029.

Eggers, H. C. 1960. Standard cost techniques to control selling activities. N.A.A. Bulletin (July): 81-82.

Elsman, T. R. 1950. Developing significant reports to management from standard hours data. N.A.C.A. Bulletin (January): 579-588.

Enesen, R. J. 1956. Job cost benefits from a standard cost system for aircraft controls. N.A.C.A. Bulletin (June): 1239-1247.

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

Epstein, M. J. 1978. The Effect of Scientific Management on the Development of the Standard Cost System. Arno Press.

Epstein, M. J. and J. B. Epstein. 1974. An annotated bibliography of scientific management and standard costing to 1920. Abacus 10(2): 165-174.

Ericson, J. H. Jr. 1978. Standard cost in action. Management Accounting (August): 25-32.

Erne, L. C. 1950. Test runs supply basis for standard costs in a bakery operation. N.A.C.A. Bulletin (August): 1487-1500.

Farrell, A. C. 1936. Standards and wage incentives for office activities. N.A.C.A. Bulletin (December 15): 426-436.

Field, E. G. 1931. A standard cost system for a cotton mill. N.A.C.A. Bulletin (December 1): 431-446.

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

Fleischman, R. K. and T. Tyson. 1996. A guide to the historical controversies and organizational contexts of standard costs. Journal of Accounting Education 14(1): 37-56.

Fleischman, R. K. and T. N. Tyson. 1998. The evolution of standard costing in the U.K. and U.S.: From decision making to control. Abacus 34(1): 92-119.

Fleischman, R. K., T. Boyns and T. N. Tyson. 2008. The search for standard costing in the United States and Britain. Abacus 44(4): 341-376.

Ford, H. C. 1968. Ratios to standard direct cost. Management Accounting (January): 34-35.

Foster, J. and A. Scott. 1984. Practical problems with standard labour costing. Management Accounting UK (February): 26-27.

Foster, J. and A. Scott. 1984. Standard costing in a manufacturing environment. Management Accounting UK (April): 36-38.

Fox, W. J. 1958. How we provided for variances in converting to standard costs. N.A.A. Bulletin (October): 43-56.

Frank, W. and R. Manes. 1967. A standard cost application of matrix algebra. The Accounting Review (July): 516-525. (JSTOR link).

Franklin, W. H. 1942. Struggles with standards. N.A.C.A. Bulletin (December 1): 373-383.

Freeman, L. H. 1931. Motion study and the movie camera. N.A.C.A. Bulletin Section II (November 15).

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

Gage, E. B. 1941. Economy through use of office standards. N.A.C.A. Bulletin (February 15): 639-650.

Galway, A. 1985. Standard costing and control by variance analysis. Management Accounting UK (June): 58-61.

Gastafson, D. E. 1951. Process and standard costs for ceramics. N.A.C.A. Bulletin (July): 1365-1370.

Gibson, J. C. 1927. A standard cost problem. The Accounting Review (December): 362-387. (JSTOR link).

Gillespie, J. F. 1981. An application of learning curves to standard costing. Management Accounting (September): 63-65.

Glendinning, R. 1986. Standards are the nearest to real costs. Management Accounting UK (February): 44-45.

Grace, W. E. 1970. Planning and organizing a work measurement program. Management Accounting (July): 29-32, 64.

Grady, W. F. 1951. Estimated standard costs in a plastics company. N.A.C.A. Bulletin (July): 1359-1364.

Green, E. A. 1935. Practical standards - Their development and use. N.A.C.A. Bulletin (February 1): 641-656.

Green, E. A. 1949. Internal audit of cost functions - Procedures for auditing standard costs. N.A.C.A. Bulletin (August 1): 1359-1370.

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

Hallbauer, R. C. 1978. Standard costing and scientific management. The Accounting Historians Journal 5(2): 37-49. (JSTOR link).

Hanley, E. J. 1941. An application of standard costs in the steel industry. N.A.C.A. Bulletin (July 1): 1269-1281.

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).

Harrison, G. C. 1921. Cost Accounting To Aid Production: A Practical Study of Scientific Cost Accounting. The Engineering Magazine Company.

Havard, R. J. 1958. Setting standard task for a wire machine operator. N.A.A. Bulletin (October): 75-80.

Heckert, J. B. 1933. The accountant's part in determining standards. The Accounting Review (December): 342-344. (JSTOR link).

Heimann, L. and R. S. Rosenbloom. 1958. Obtaining benefits of both direct and standard costing in a furniture factory. N.A.A. Bulletin (February): 45-56.

Heinen, F. I. 1935. Standard costs: Current vs. basic. N.A.C.A. Bulletin (December 1): 359-364.

Heiser, H. C. 1942. The application of standard costs to an operating budget. N.A.C.A. Bulletin (October 1): 121-136.

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

Henrici, S. B. 1965. New views on standards. N.A.A. Bulletin (July): 3-8. (Readily attainable, ideal, engineered, and super standards).

Hepple, M. F. 1953. The brewing process is ready-made for standard costs. N.A.C.A. Bulletin (July): 1458-1470.

Hicks, H. G. and F. Goronzy. 1966. Notes on the nature of standards. The Academy of Management Journal 9(4): 281-293. (JSTOR link).

Hicks, J. O. Jr. 1978. The application of exponential smoothing to standard cost systems. Management Accounting (September): 28-32, 53.

Hildebrand, W. S. 1951. Standard costs in wire cloth manufacture. N.A.C.A. Bulletin (July): 1327-1334.

Hildreth, J. 1953. Control of inventory through quantity standards. N.A.C.A. Bulletin (February): 755-765.

Hill, J. A. 1940. Basic standard cost accounting employing the use of cost ratios. N.A.C.A. Bulletin (February 1): 693-704.

Hilton, J. L. 1962. Standard costing in Great Britain. N.A.A. Bulletin (December): 21-28.

Holmes, D. S. and R. E. Hurley. 2003. How SPC enhances budgeting and standard costing - Another look. Management Accounting Quarterly (Fall): 57-62. (Summary).

Howell, F. S. 1953. Government auditor can use standard costs. N.A.C.A. Bulletin (August): 1609-1617.

Hughes, J. S. 1975. Optimal timing of cost information. Journal of Accounting Research (Autumn): 344-349. (JSTOR link).

Hunt, A. L. and H. J. Walker. 1951. Standards to meet product changes. N.A.C.A. Bulletin (February): 658-663.

Issacson, L. E. 1932. A standard cost layout as planned for a medium-sized organization. N.A.C.A. Bulletin (December 15): 603-627.

Jackels, E. W. 1950. A standard cost system for the match industry. N.A.C.A. Bulletin (April): 979-994.

James, C. C. 1936. The application of standard cost accounting to railroad administration. N.A.C.A. Bulletin (September 1): 1-8.

Jeacle, I. 2005. Accounting and the construction of taste: Standard labour costs and the Georgian cabinet-maker. Abacus 41(2): 117-137.

John, C. 1959. Standards for clerical activities - Example of a billing section. N.A.A. Bulletin (July): 35-43.

Johnsen, D. and P. Sopariwala. 2000. Standard costing is alive and well at Parker Brass. Management Accounting Quarterly (Winter): 12-20.

Johnson, H. T. 1990. Performance measurement for competitive excellence. Measures for Manufacturing Excellence. Harvard Business School Press. Chapter 3: 63-89.

Jones, W. V. 1972. Setting up production standards. Management Accounting (August): 37-38.

Kaplan, R. 1975. The significance and investigation of variances: Survey and extensions. Journal of Accounting Research: 311-337.

Kaplan, R. S. 1990. Limitations of cost accounting in advanced manufacturing environments. Measures for Manufacturing Excellence. Harvard Business School Press. Chapter 1: 15-38.

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

Keller, I. W. 1945. The application of standards to a job-order cost system. N.A.C.A. Bulletin (September 1): 3-21. (Volume 27, issue 1).

Keller, I. W. 1946. Administration expense standards. N.A.C.A. Bulletin (July 15): 1079-1094.

Kindley, R. W. 1954. Converting parts cost to a completed airplane basis. N.A.C.A. Bulletin (September): 69-74.

Knoeppel, F. J. 1918. Setting production standards for industrial accounting and engineering. Journal of Accountancy (November): 361-375.

Kraft, K. K. 1983. Measuring production efficiency. Management Accounting (June): 40-43. (Discussion of standards, productivity and variances.)

Kravitz, B. J. 1968. The standard cost review - A seldom used management tool. Management Accounting (August): 33-36.

Krumwiede, K. R. 2000. Results of 1999 cost management survey: The use of standard costing and other costing practices. Cost Management Update (December/January). (Approximately 78% of the manufacturing firms that responded to the survey use standard costing. Of the non-manufacturing firms that responded to the survey, 34% use standard costing).

Lafferty, G. W. 1949. The auditor and standard costs. N.A.C.A. Bulletin (March 15): 819-832.

Lawrence, W. B. 1930. Weaknesses in standard costs. N.A.C.A. Bulletin (July 15): 1493-1506.

Lazarus, A. 1923. Standard costs. Journal of Accountancy (April): 247-252.

Lecky, E. S. 1954. Lower standards - That's cost reduction. N.A.C.A. Bulletin (August): 1598-1605.

Lere, J. C. 1985. Explaining alternative standard cost entries. Journal of Accounting Education 3(2): 187-193.

Lowe, R. A. 1950. Application of performance standards to maintenance workers and their extension to other indirect groups. N.A.C.A. Bulletin (June): 1237-1250.

Luh, F. S. 1968. Controlled cost: An operational concept and statistical approach to standard costing. The Accounting Review (January): 123-132. (JSTOR link).

Lyon, G. C. 1946. A standard cost application in the textile industry. N.A.C.A. Bulletin (August 1): 1131-1147.

Lyon, G. C. 1949. Application of standard costs to textile finishing operations. N.A.C.A. Bulletin (October): 193-208.

Magee, R. P. 1977. Cost control with imperfect parameter knowledge. The Accounting Review (January): 190-199. (JSTOR link).

Magee, R. P. 1977. The usefulness of commonality information in cost control decisions. The Accounting Review (October): 869-880. (JSTOR link).

Mager, R. P. 1993. Valuing production using engineered costs. Management Accounting (March): 50-53.

Mak, Y. and M. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.

Marcinko, D. and E. Petri. 1984. Use of the production function in calculation of standard cost variances - An extension. The Accounting Review (July): 488-495. (JSTOR link).

Marie, A. and A. Rao. 2010. Is standard costing still relevant? Evidence from Dubai. Management Accounting Quarterly (Winter): 1-10.

Markell, R. A. 1955. Standards revision tells the story of trends. N.A.C.A. Bulletin (May): 1131-1137.

Marks, J. H. 1929. How group time standards reduce costs. N.A.C.A. Bulletin (April 15).

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

Martin, E. N. Sr. 1951. Standard costs for control in sugar refining. N.A.C.A. Bulletin (July): 1313-1326.

Martin, J. R. Not dated. Chapter 2: Cost Accounting Systems and Manufacturing Statements. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter2.htm

Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter9.htm

Martin, J. R. Not dated. Chapter 9: The Master Budget or Financial Plan. Appendix: Example 9-2. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter9Appendix.htm

Martin, J. R. Not dated. Chapter 10: Standard Full Absorption Costing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter10.htm

Martin, J. R. Not dated. Chapter 13: Profit Analysis: An Overall Performance Evaluation - Part I.  Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web. http://maaw.info/Chapter13.htm

Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web. http://maaw.info/5partsofcostsystem.htm

Martin, J. R. 1987. Integrating the Major concepts and techniques of cost and management accounting: A recommendation, Issues in Accounting Education (Spring): 72-84.

Martin, J. R. 2000. The advantages of teaching three production volume variances. Journal of Accounting Education 18(1): 35-50. (Example of ABC variance analysis).

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

Mastromano, F. M. 1962. Developing standard costs for company warehousing operations. N.A.A. Bulletin (February): 75-86.

Matsuda, H. 1976. Introduction of standard cost accounting in Japan. Management Accounting (January): 25-27.

Matz, A. 1948. Teaching standard costs and flexible budget with three- and two-variance methods. The Accounting Review (July): 309-313. (JSTOR link).

Maynard, H. W. 1927. The accounting technique for standard costs. N.A.C.A. Bulletin (February 15): 542-563.

McEachren, J. W. 1940. Can standard costs be standardized? N.A.C.A. Bulletin (February 1): 681-692.

McFarland, W. B. 1939. The basic theory of standard costs. The Accounting Review (June): 151-158. (JSTOR link).

McLaughlin, F. J. 1960. Depreciation provisions in standard costs. N.A.A. Bulletin (August): 74.

McLaughlin, F. J. Jr. 1961. Cost standards - On what basis? N.A.A. Bulletin (September): 89-90.

McNeill, W. I. 1945. Standards - Can they be swallowed whole? N.A.C.A. Bulletin (December 1): 294-298.

McNitt, D. B. 1955. A standard hour incentive in a service company. N.A.C.A. Bulletin (January): 715-721.

Merrick, J. F. 1950. An application of a basic standard rate to direct labor. N.A.C.A. Bulletin (August): 1475-1486.

Mickelson, J. F. 1947. Standard costs applied to the manufacture of silverware. N.A.C.A. Bulletin (December 15): 445-458.

Miller, H. C. 1949. Expense and accounting concepts and standards. The Accounting Review (April): 146-148. (JSTOR link).

Miller, W. W. 1946. Standard costs and their relation to cost control. N.A.C.A. Bulletin (April 1): 663-673.

Mister, W. G. 1983. Note on the interpretation of standard cost variances. Journal of Accounting Education 1(2): 51-56.

Mogel, L. F. 1935. Basic standard costs as applied to a hosiery mill. N.A.C.A. Bulletin (May 1): 961-998.

Monden, Y. 1992. Cost Management in the New Manufacturing Age: Innovations in the Japanese Automotive Industry. Cambridge, MA: Productivity Press.

Mouland, E. L. 1960. Standard costs are for financial statements. N.A.A. Bulletin (January): 93-94.

Mullett, M. J. 1978. Benefits from standard costing in the restaurant industry. Management Accounting (September): 47-53.

Myers, H. J. 1931. The installation of standard costs. N.A.C.A. Bulletin (August 1): 1843-1858.

Myers, H. J. 1937. Standards for manufacturing expense. N.A.C.A. Bulletin (November 15): 318-329.

Myers, H. J. 1943. Do standard costs aid war production? N.A.C.A. Bulletin (September 1): 3-16. (Volume 25, issue 1).

Nadziejka, E. 1951. Standard labor costs for rayon finishers. N.A.C.A. Bulletin (July): 1335-1343.

Naramore, H. B. 1945. Making standard costs work. N.A.C.A. Bulletin (August 1): 1071-1080.

National Association of Cost Accountants. 1948. A reexamination of standard costs. Research Series No. 11. N.A.C.A. Bulletin (February 1): 695-726.

Naumann, F. J. 1933. The development of standard order-handling and order-filling cost rates. N.A.C.A. Bulletin (January 15): 777-788.

Newton, D. P. 1968. Computer impact on standard costs. Management Accounting (December): 24-27.

Nichols, H. C. 1943. Applications of standard costs to the aircraft industry: Introduction. N.A.C.A. Bulletin (April 15): 953-962.

Nicholson, J. L. and J. F. D. Rohrbach. 1919. Cost Accounting. Ronald Press Co.

Nielsen, O. 1969. The nature and importance of variances from standard cost of production. Management Accounting (January): 16-20.

Noble, C. E. 1952. Cost accounting potential of statistical methods. N.A.C.A. Bulletin (August): 1470-1478.

Noble, C. E. 1953. Calculating control limits for cost control data. N.A.C.A. Bulletin (June): 1309-1317.

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