Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
The controversy is the conflict between constrained optimization techniques and the continuous improvement concept. There are many constrained optimization techniques, e.g., the economic order quantity model, the quality cost conformance model, relevant cost models such as make versus buy, the special order pricing decision model, the product mix decision model, the decision model related to processing joint products, the cost-volume-profit model, etc. See the Quantitative Methods section for more.
Albright, T. L. and H. Roth. 1992. The measurement of quality costs: An alternative paradigm. Accounting Horizons (June): 15-27. (Summary).
Anderson, S. W. and K. Sedatole. 1998. Designing quality into products: The use of accounting data in new product development. Accounting Horizons (September): 213-233. (Summary).
Butterfield, R. 1987. A quality strategy for service organizations. Quality Progress (December):
Carr, L. P. and Ponemon. 1994. The behavior of quality costs: Clarifying the confusion. Journal of Cost Management (Summer): 26-34. (Summary).
Chvatal, V. 1983. Linear Programming (Series of Books in the Mathematical Sciences). W. H. Freeman.
Crosby, P. B. 1979. Quality Is Free: The Art of Making Quality Certain. New York: Penguin Books USA, Inc.
Deming, W.E. 1982. Quality, productivity and competitive position. M.I.T. Center for Advanced Engineering Study.
Deming, W. E. 1986. Out of the Crisis. Cambridge: Massachusetts Institute of Technology Center for Advanced Engineering Study.
Deming, W. E. 1993. The New Economics for Industry For Industry, Government & Education. Cambridge: Massachusetts Institute of Technology Center for Advanced Engineering Study. (Summary).
Diallo, A., Z. U. Khan and C. F. Vail. 1995. Cost of quality in the new manufacturing environment. Management Accounting (August): 20-25.
Drtina, R. E. 1994. The outsourcing decision. Management Accounting (March): 56-62.
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).
Gabel, N. 1991. Is 99.9% good enough? Training Magazine (March). (Summary).
Hohner, G. 1989. Managing the flow of quality information in manufacturing: Distributed processing and manufacturing cells. Journal of Cost Management (Fall): 50-54.
Hopson, J. F., D. R. Gibson, and S. M. Zimmerman. 1990. Simplifying the use of the economic order quantity formula to control inventory cost. Journal of Cost Management (Winter): 8-12.
Johnson, H. T. 1989. Professors, customers, and value: bringing a global perspective to management accounting education. Proceedings of the Third Annual Management Accounting Symposium. Sarasota: American Accounting Association: 7-20.
Johnson, H. T. 1990. Beyond product costing: A challenge to cost management's conventional wisdom. Journal of Cost Management (Fall): 15-21.
Johnson, H. T. 1992. Relevance Regained. New York: The Free Press. (Summary).
Johnson, H. T. 1997. A different perspective on quality: Bringing management to life. Deming Electronic Network Keynote address.
Jones, D. J. 1991. JIT & the EOQ model: Odd couple no more. Management Accounting (February): 54-57.
Jones, R. 2008. Proving Continuous Improvement with Profit Ability. ASQ Quality Press.
Juran, J.M. 1978. Japanese and western quality: A contrast in methods and results. Management Review (November): 27-45.
Juran, J. M. and F.M. Gryna. 1988. Juran's Quality Control Handbook. 4th edition. New York: McGraw Hill Book Company.
Kato, I. and A. Smalley. 2010. Toyota Kaizen methods: Six Steps to Improvement. Productivity Press.
Kim, M. W. and W. M. Liao. 1994. Estimating hidden quality costs with quality loss functions. Accounting Horizons (March): 8-18. (Summary).
Liker, J. K. and J. Franz. 2011. The Toyota Way to Continuous Improvement: Linking Strategy and Operational Excellence to Achieve Superior Performance. McGraw-Hill.
Low, J., S. Rafai and A. Taylor. 2009. Using EOQ to help save American automakers. Management Accounting Quarterly (Fall): 1-13.
Luenberger, D. G. 2003. Linear and Nonlinear Programming, Second Edition. Kluwer Academic Publishers.
Martin, J. R. Not dated. Constrained optimization techniques. Management And Accounting Web. https://maaw.info/ConstrainoptTechs.htm
Martin, J. R. 1994. A controversial issues approach to enhance management accounting education. Journal of Accounting Education (Winter): 59-75. (Summary).
Martin, J. R., W. K. Schelb, R. C. Snyder, and J. C. Sparling. 1992. Comparing the practices of U.S. and Japanese companies: The implications for management accounting. Journal of Cost Management (Spring): 6-14. (Summary).
Morse, W. J. 1983. Measuring quality costs. Cost and Management (July-August): 16-20.
Morse, W. J., and H. P. Roth. 1983. Let's help measure and report quality costs. Management Accounting (August): 50-53.
Morse, W. J., H. P. Roth and K. M. Poston. 1987. Measuring Planning and Controlling Quality Costs. Montvale, N. J.: National Association of Accountants.
Pasewark, W.R. 1991. The evolution of quality control costs in U.S. manufacturing. Journal of Cost Management (Spring): 46-52. (Summary).
Ponemon, L. A. 1990 Accounting for quality costs. Journal of Cost Management (Fall): 44-48.
Proske, R. J. 1992. The quality quandary. Financial Executive. (May/June): 35-39.
Rehder, R., and F. Ralston. 1984. Total quality management: A revolutionary management philosophy. SAM Advanced Management Journal. (49): 24-33.
Reichheld, F. F. and W. E. Susser, Jr. 1988. Zero defection: Quality comes to services. Harvard Business Review (September/October): 105-111.
Roehm, H. A., D. Klein and J. F. Castellano. 1995. Blending quality theories for continuous improvement. Management Accounting (February): 26-32. (Summary).
Rogers, J. 1958. A computational approach to the economic lot scheduling problem. Management Science (April): 264-291. (JSTOR link).
Roth, H. P., and W. J. Morse. 1983. Let's Help measure and report quality costs. Management Accounting (August): 50-53.
Roth, H. P. and T. L. Albright. 1994. What are the costs of variability? Management Accounting (June): 51- 55. (Summary).
Rust, K. G. 1995. Measuring the costs of quality. Management Accounting (August): 33-37. (Summary).
Shank, J.K. 1989. Strategic cost management: new wine, or just new bottles? Journal of Management Accounting Research (1): 47-65.
Shank, J. K. and V. Govindarajan. 1994. Measuring the "cost of quality": A strategic cost management perspective. Journal of Cost Management (Summer): 5-17. (Summary).
Simpson, J. B., and D. L. Muthler. 1987. Quality costs: Facilitating the quality initiative. Journal of Cost Management (Spring): 29-34.
Sultan, A. 1993. Linear Programming: An Introduction With Applications. Academic Press.
Suzaki, K. 2010. New Shop Floor management: Empowering People for Continuous Improvement. Free Press.
Vanderbei, R. J. 2001. Linear Programming, Second Edition - Foundations and Extensions (International Series in Operations Research and Management Science, Volume 37). Kluwer Academic Publishers.
Zimmerman, J. L. 1987. Accounting, incentives, and the lot-sizing decision: A field study. Accounting and Management Field Study Perspectives. Edited by W. J. Bruns, Jr. and R. S. Kaplan. Harvard Business School Press: 268-292.