Cost Management I-Z

Formerly Journal of Cost Management

A-H  |  I-Z

1987-2023

Recent Updates by Year

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

Cost Management Homepage | Journal Bibliographies Main Page

Iddon, C., C. S. Wright and S. Hettihewa. 2014. Externalizing intolerable risk and uncertainty: The mining sector as a strategic-cost leader. Cost Management (November/December): 42-48.

Israelsen, P. and J. M. Reeve. 1998. Profit reporting and analysis in complex market and manufacturing environments. Journal of Cost Management (July/August): 16-32.

Jackson, T. 2018. Decoding value at the source: The ABCs of lean production metrics. Cost Management (July/August): 31-42.

Jackson, T. 2023. Self-managed teams, agency risk, and management accounting. Cost Management (March/April): 45-47.

Jackson, T. and J. A. Field. 2023. Toyota's last secret? Radical decentralization, target costing, and Japanese management accounting has supercharged Toyota's development and production operations. Cost Management (January/February): 6-21.

Jackson, T. L. 2019. Don't shed accounting, reengineer it - With strategy management and A3 thinking. Cost Management (January/February): 31-41.

Jasmon, A. and R. Bakar. 2014. Harmonizing service performance measurement frameworks: The case of health care. Cost Management (January/Feburary): 22-32.

Jeans, M. 1988. Aligning product costing techniques with manufacturing realities. Journal of Cost Management (Fall ): 49-50.

Jeans, M. and M. Morrow. 1990. Performance measurement in U.K. industry. Journal of Cost Management (Winter): 51-54.

Jekiel, C. M. 2020. Applying lean practices to Covid-19. Cost Management (July/August): 42-45.

Jiang, J., T. W. Lin and Z. Yu. 2014. PetrocChina budget planning and performance evaluation systems. Cost Management (May/June): 22-28.

Jiliang, Y. 2018. Development of management accounting in China in the second half of the 20th century. Cost Management (March/April): 6-14.

Jimenez-Angueira, C. E. and N. V. Stuart. 2020. Overcoming common measure bias. Cost Management (November/December): 27-34.

Johansson, H. 1987. Is inventory shrinking your bottom line? Journal of Cost Management (Fall): 49-51.

Johnson, H. T. 1987. The decline of cost management: A reinterpretation of 20th-century cost accounting. Journal of Cost Management (Spring): 5-12. (Summary).

Johnson, H. T. 1990. Activity management: Reviewing the past and future of cost management. Journal of Cost Management (Winter): 4-7.

Johnson, H. T. 1990. Beyond product costing: A challenge to cost management's conventional wisdom. Journal of Cost Management (Fall): 15-21. (Summary).

Johnson, H. T. 1995. Management accounting in the 21st century. Journal of Cost Management (Fall): 15-20. (Summary).

Johnson, H. T. 1996. A shadow from the past haunts the future of management accounting. Journal of Cost Management (Winter): 4-5. (This is a letter to the editor).

Johnson, H. T. 2006. Lean accounting: To become lean, shed accounting. Cost Management (January/February): 6-17. (Summary).

Johnson, H. T. 2006. Sustainability and "Lean Operations". Cost Management (March/April): 40-45. (Summary).

Jones, E. R. and T. L. Capperauld. 2014. Addressing commodity price volatility in product development through a mature target costing process. Cost Management (July/August): 5-10.

Joshi, S. and R. Krishnan. 2010. Sustainability accounting systems with a managerial decision focus. Cost Management (November/December): 20-29.

Joyce, T. and B.P. Stivers. 2000. Leveraging knowledge in small firms. Journal of Cost Management (May/June): 6-10.

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

Juras, P. E., P. A. Dierks and S. S. Barona. 1996. Building activity-flow cost models in spreadsheets. Journal of Cost Management (Spring): 70-79.

Kalagnanam, S. S. and E. M. Matsumura. 1995. Cost of quality in an order entry department. Journal of Cost Management (Fall): 68-74.

Kammlade, J. G. 1988. Advancing nation: Disease - A call for prescriptions. Journal of Cost Management (Spring): 3.

Kammlade, J. G. 1989. Life cycle cost management. Journal of Cost Management (Spring): 3.

Kammlade, J. G., P. Mehra, and T. R. Ozan 1989. A process approach to overhead management. Journal of Cost Management (Fall): 5-10.

Kapanowski, G. 2016. Continuous improvement project log. Cost Management (March/April): 6-9.

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

Kapanowski, G. 2016. Lean maturity assessment: From theory to practical use. Cost Management (May/June): 28-35.

Kapanowski, G. 2016. Lean visual management for effective business problem-solving. Cost Management (July/August): 37-47.

Kapanowski, G. 2016. Lean strategy: Customer focus for generating competitive advantage. Cost Management (September/October): 37-42.

Kapanowski, G. 2017. Lean accounting. Cost Management (January/February): 37-41. (Summary).

Kapanowski, G. 2017. Lean strategy implementation: Success is achievable through the accountant. Cost Management (January/February): 42-47.

Kapanowski, G. 2017. Operational excellence for the cost accountant. Cost Management (May/June): 23-32.

Kapanowski, G. 2017. The death spiral of outsourcing: A new view on the make-versus-buy analysis. Cost Management (September/October): 32-39.

Kapanowski, G. 2018. How finance can destroy company value. Cost Management (March/April): 42-47.

Kapanowski, G. 2018. For accountants, The time is now for creativity. Cost Management (November/December): 6-15.

Kapanowski, G. 2018. The convergence of lean and standard cost accounting. Cost Management (January/February): 40-48.

Kapanowski, G. 2018. The convergence of lean and standard cost accounting: Part II. Cost Management (July/August): 43-48.

Kapanowski, G. 2019. Implementing lean to sustain continuous improvement. Cost Management (July/August): 3-4.

Kapanowski, G. 2019. Modern history of the box score: From baseball to business today. Cost Management (May/June): 46-48.

Kapanowski, G. 2019. Organizational phase transition. Cost Management (September/October): 46-48.

Kapanowski, G. 2019. Process origin and business environment matching. Cost Management (July/August): 43-45.

Kapanowski, G. 2019. Providing data integrity through internal auditors. Cost Management (November/December): 45-48.

Kapanowski, G. 2020. Diversity. Cost Management (July/August): 46-48.

Kapanowski, G. 2020. Have the effects of ASU 2015-11 improved inventory valuation? Cost Management (November/December): 35-38.

Kapanowski, G. 2020. New year, new perspectives: Women's voices in lean. Cost Management (January/February): 3-5.

Kapanowski, G. 2020. Revisiting the Boston Consulting Group matrix. Cost Management (March/April): 44-48.

Kapanowski, G. 2020. The experience curve. Cost Management (September/October): 45-48.

Kapanowski, G. 2020. The five forces that shape industry competition. Cost Management (November/December): 43-47.

Kapanowski, G. 2021. A review of international financial reporting standard 16 leases. Cost Management (March/April): 44-48.

Kapanowski, G. 2021. Continuous accounting. Cost Management (September/October): 45-47.

Kapanowski, G. 2021. Covid-19 has placed an importance on lean fundamentals. Cost Management (January/February): 45-48.

Kapanowski, G. 2021. The rise of the retail investor. Cost Management (May/June): 43-48.

Kapanowski, G. 2022. Implementing performance metrics: Behaviors and culture. Cost Management (September/October): 45-47.

Kapanowski, G. 2022. Institute of Management Accountants' Competency Framework for today's accountant. Cost Management (November/December): 43-46.

Kapanowski, G. 2023. The business transformation triangle and diversity, equity, and inclusion. Cost Management (January/February): 43-46.

Kapanowski, G. 2023. The rise of AI and ChatGPT is here: Now what? Cost Management (July/August): 43-47.

Kapanowski, G. and B. B. Benson. 2019. Mudain the business case: Translating lean into savings and avoidance. Cost Management (January/February): 24-30.

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

Kaplan, R. S. 1995. New roles for management accountants. Journal of Cost Management (Fall): 6-13.

Kaplan, R. S. 2006. A few words from Robert S. Kaplan. Cost Management (July/August): 6-8.

Kaplan, R. S. 2016. Letter to Paul Sharman. Cost Management (September/October): 6-7. (Kaplan said he is distressed to learn that accounting academics have commended that management accounting may no longer be relevant for a service and knowledge-led economy. Service firms have an even greater need for cost information because all the cost incurred by service organizations are related to shared resources. He argues that those who advocate otherwise are "detached from the current problems and opportunities in today's organizations." Kaplan uses his work on time-driven ABC for health care as an example).

Kaplan, R. S. and D. P. Norton. 1997. Why does business need a balanced scorecard? Journal of Cost Management (May/June): 5-10. (Summary).

Kaplan, R. S. and S. R. Anderson. 2007. The innovation of time-driven activity-based costing. Cost Management (March/April): 5-15. (Summary).

Kaplan, R. S. and V. G. Narayanan. 2001. Measuring and managing customer profitability. Journal of Cost Management (September/October): 5-15.

Katko, N. 2015. Lean accounting and generally accepted accounting principles. Cost Management (January/February): 25-29.

Katko, N. 2019. Lean accounting: Financial management for the lean organization. Cost Management (September/October): 21-23.

Katko, N. 2021. Lean accounting: Aligning the lean organization. Cost Management (January/February): 21-27.

Katko, N. 2023. Integrating lean management accounting with lean practices. Cost Management (March/April): 23-34.

Katko, N. S. and S. A. Olinger. 2018. Lean inventory valuation: Lean accounting and GAAP compliance. Cost Management (January/February): 14-20.

Kato, Y., G. Boer and C. W. Chow. 1995. Target costing: An integrative management process. Journal of Cost Management (Spring): 39-51.

Kee, R. 1998. Integrating ABC and the theory of constraints to evaluate outsourcing decisions. Journal of Cost Management (January/February): 24-36. (Summary).

Kee, R. C. 1999. Using economic value added with ABC to enhance production-related decision making. Journal of Cost Management (December): 3-15. (Summary).

Keegan, D. P. and S. W. Pesci. 1994. Why not reengineer the management process itself? Journal of Cost Management (Summer): 63-70.

Kelly, K. H. 1987. Measures for manufacturing excellence: A Summary. Journal of Cost Management (Fall): 3-4.

Kennedy, C. 2023. Leading with a culture of kindness to optimize profits. Cost Management (May/June): 42-44.

Kennedy, F. A. and J. Huntzinger. 2005. Lean accounting: Measuring and managing the value stream. Cost Management (September/October): 31-38.

Kershaw, R. 2000. The Theory of Constraints: Strategic implications for product pricing decisions. Journal of Cost Management (January/February): 4-11.

Kershaw, R. 2004. Measuring performance during economic slowdowns. Cost Management (September/October): 31-37.

Kershaw, R. and S. Mahenthiran. 1998. Business process change and the role of the management accountant. Journal of Cost Management (March/April): 31-38.

Kessler, L. L., M. C. Kocakulah and D. Danko. 2019. On-site health-care clinics: Management's decisions and their impact on company profitability. Cost Management (November/December): 5-16.

Kettering, R. C. 1991. A no-cost approach to incorporate behavioral awareness into decision making. Journal of Cost Management (Summer): 59-63.

Keys, D. E. 1994. Tracing costs in the three stages of activity-based management. Journal of Cost Management (Winter): 30-37. (Summary).

Keys, D. E. and A. van der Merwe. 2001. The case for RCA: Excess and idle capacity. Journal of Cost Management (July/August): 21-32.

Khan, S. 2021. One health system's transformation from crisis to breakthrough. Cost Management (January/February): 40-44.

Khan, S. and A. Ashta. 2012. Cost control in microfinance: Lessons from ASA. Cost Management (January/February): 5-22.

Khan, S. T. 2023. What it takes: Focus on people and quality. Cost Management (November/December): 5-6.

Killeen, M. 2015. Put the "A" back into FP&A. Cost Management (September/October): 41-48. (Financial planning and analysis).

Kim, I. 1989. Microeconomic approach to quality cost control.Journal of Cost Management (Fall): 11-16.

Kim, I. 1998. Activity-based management and corporate downsizing. Journal of Cost Management (May/June): 13-19.

King, A. 2000. Differentiating between cost, value, and price. Journal of Cost Management (November/December): 21-25.

King, A. 2002. Enron: An affront to America. Journal of Cost Management (July/August): 33-35.

King, A. M. 1991. The development of cost management. Journal of Cost Management (Spring): 3.

King, A. M. 1993. Green dollars and blue dollars: The paradox of cost reduction. Journal of Cost Management (Fall): 44-52.

King, A. M. 1997. Three significant digits. Journal of Cost Management (Winter): 31-37.

King, A. M. 2001. The cost manager and the internet. Journal of Cost Management (May/June): 15-17.

King, A. M. 2009. Fair value is dangerous for cost management. Cost Management (January/February): 41-47.

King, A. M. and J. Henry. 2000. Cost management and corporate valuation. Journal of Cost Management (September/October): 16-18.

Kite, D. 1995. Capital budgeting: Integrating environmental impact. Journal of Cost Management (Summer): 11-14. (Summary).

Kittredge, J. 2003. Strategic renewal: Management 101 meets performance architecture. Journal of Cost Management (May/June): 15-23.

Kittredge, J. 2004. Process management and cost management: Collaboration or opposition? Cost Management (September/October): 23-30.

Kittredge, J. 2006. A new era in corporate performance management. Cost Management (May/June): 23-31.

Kittredge, J. 2009. A performance framework for management accounting. Cost Management (March/April): 20-28.

Kittredge, J. 2010. Job opportunities for management accountants: Effectiveness expert. Cost Management (May/June): 23-29.

Klatt, T. 2014. Digital businesses: The next evolution of cost management. Cost Management (January/Feburary): 6-12.

Kleinsorge, I. K. and R. D. Tanner. 1991. Activity-based costing: Eight questions to answer before you implement. Journal of Cost Management (Fall): 84-88. (These authors stress the human side of the cost management system).

Knight, J. A. 2000. Is intellectual capital rewriting the rules? Journal of Cost Management (May/June): 41-46.

Kocakulah, M. and B. D. Crowe. 2005. Utilizing activity-based costing (ABC) to measure loan portfolio profitability in a community bank. Cost Management (July/August): 40-47.

Kocakulah, M. C. 2007. ABC implementation for the small service company. Cost Management (March/April): 34-39.

Kocakulah, M. C. and A. David Austill. 2017. Measuring commercial loan profitability using activity-based costing at a regional bank. Cost Management (September/October): 19-31.

Kocakulah, M. C. and B. L. McGuire. 2001. Creating value in healthcare through DSS design. Journal of Cost Management (March/April): 33-39.

Kocakulah, M. C. and S. Basham. 2004. Using ABC to manage retirement plan trustee's recordkeeping costs. Cost Management (January/February): 39-43.

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices: Crandon production system, A case study. Cost Management (July/August): 38-48.

Kocakülâh, M. C., A. D. Austill and D. E. Schenk. 2011. Lean production practices for efficiency. Cost Management (March/April): 20-28.

Kocakülâh, M. C., A. Norris and D. Danko. 2013. How lean and six sigma redesigned an IT department by reducing costs and increasing efficiencies. Cost Management (May/June): 39-47.

Kocakulah, M. C., D. Fowler, and B. L. McGuire. 2000. Implementing an ABC system to stay competitive: A case study. Journal of Cost Management (March/April): 15-19.

Kocakulah, M. C., J. F. Brown and J. W. Thomson. 2008. Lean manufacturing principles and their application. Cost Management (May/June): 16-27.

Kocakülâh, M. C., J. Bartlett and M. Albin. 2009. ABC for calculating mortgage loan servicing expenses. Cost Management (July/August): 36-43.

Kocakulah, M. C., J. McGowan and A. D. Austill. 2018. In-house or outsource: Tactical decision for health-care revenue cycle management. Cost Management (November/December): 16-27.

Kraemer, H. 2016. A CEO's perspective: How work really gets done - People, strategy, communication, and measurement. Cost Management (September/October): 8-12.

Krebs, M. S. 2016. The lean approach to application development. Cost Management (January/February): 26-30.

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.

Kuchta, D. and M. Troska. 2007. Activity-based costing and customer profitability. Cost Management (May/June): 18-25.

Kulesza, C. S. 2000. If Henry Ford knew then what we know now... Journal of Cost Management (September/October): 19-20.

Kulesza, C. S. 2002. From scandals to debacles: A view of the Enron collapse. Journal of Cost Management (September/October): 44-46.

Kulesza, C. S. 2004. Strategic decisions: Changing with the times. Cost Management (March/April): 6-12.

Kulesza, C. S. 2011. Why the focus on financial leadership? Cost Management (March/April): 43-48.

Kumar, S. and E. Stowell. 2012. Moving from volatility to value: Analyzing and managing financial and economic risk. Cost Management (November/December): 24-38.

Labedz, K. 2022. Doing it the same way every time: Standard work. Cost Management (January/February): 21-23.

Labedz, K. 2023. I'm speaking, are you listening? Cost Management (May/June): 14-15.

Labissoniere, T. and J. Seppala. 2016. Kanbans for all. Cost Management (January/February): 22-25.

Lamond, S. 1992. Activity-based management: An Australian perspective. Journal of Cost Management (Summer): 42-46.

Lane, G. 2019. The lean management system in MTO Companies: Hey, we're not Toyota! Cost Management (July/August): 18-25.

Lane, T. J. 2023. Using kindness to increase workplace diversity, equity, and inclusion. Cost Management (July/August): 32-35.

Lawrence, G., T. Tyson, C. Skousen and R. Fullerton. 2015. Lean practices: A field study. Cost Management (January/February): 14-24.

Lawson, R. 1996. Process-based costing at Community Health Plan. Journal of Cost Management (Spring): 31-43.

Lawson, R. 2022. How to provide effective insights to support finance business partners. Cost Management (November/December): 18-23.

Lawton, J. 2015. Can you quantify the value of your data? Cost Management (March/April): 26-32.

Lawson, R. and J. Yang. 2012. Planning and control at Hongdou Industrial Stock Company. Cost Management (March/April): 18-35.

Lawson, R., J. Yang and H. Yuan. 2009. Accounting in China: A long journey to the rebirth of a profession. Cost Management (March/April): 5-15.

Lawson, R., T. Hatch and D. Desroches. 2011. What influences achieving benefits from corporate performance management? Cost Management (November/December): 24-36.

Lawson, R., W. Stratton and T. Hatch. 2005. Scorecarding in North America: Moving toward a best-practices framework. Cost Management (July/August): 25-34.

Lawson, R., W. Stratton, D. Desroches and T. Hatch. 2009. Best practices in cost and profitability systems. Cost Management (September/October): 13-19.

Lawson, R. A. 1994. Beyond ABC: Process-based costing. Journal of Cost Management (Fall): 33-43. (Activity mapping, each activity becomes its own cost pool).

Lawson, R. A. 2002. Managing the cost of capacity using process-based costing. Journal of Cost Management (November/December): 24-29.

Lawson, R. A. and F. Kennedy. 2010. Managing outsourcing decisions. Cost Management (May/June): 15-22.

Lawson, R. A. and S. B. Richtermeyer. 2010. Aligning boards for improved strategic performance oversight. Cost Management (March/April): 6-15.

Lawson, R. A., T. Hatch, D. Desroches and W. O. Stratton. 2010. Why doesn't every cost and profitability system deliver? Cost Management (November/December): 41-47.

Lee, C., A. N. Martin and G. Kapanowski. 2022. Activity-based costing for a fast-changing world. Cost Management (November/December): 3-5.

Lee, C., A. N. Martin and G. Kapanowski. 2022. Alternative costing methods and strategies. Cost Management (July/August): 3-4.

Lee, C., A. N. Martin and G. Kapanowski. 2022. Tactics for transforming your business. Cost Management (September/October): 3-5.

Lee, C., A. N. Martin and G. Kapanowski. 2023. Changing perceptions within cost management. Cost Management (March/April): 3-4.

Lee, C., A. N. Martin and G. Kapanowski. 2023. From the editors. Cost Management (November/December): 3-4.

Lee, C., A. N. Martin and G. Kapanowski. 2023. Organization transformation. Cost Management (July/August): 3-4, 6.

Lee, C., A. N. Martin and G. Kapanowski. 2023. Reimagine cost management: All women authors edition. Cost Management (May/June): 3-6.

Lee, C., A. N. Martin and G. Kapanowski. 2023. Sustainable transformation: All women authors edition. Cost Management (September/October): 3-7.

Lee, C. and G. Kapanowski. 2022. Present and future costing methods. Cost Management (May/June): 3-5.

Lee, C. and G. Kapanowski. 2022. More activity-based costing methods. Cost Management (March/April): 3-4.

Lee, C., G. Taylor and G. Kapanowski. 2022. Learning from lean. Cost Management (January/February): 3-5.

Lee, C., G. Taylor, G. Kapanowski and G. Cokins. 2021. Spotlight on activity-based costing. Cost Management (November/December): 3-4.

Lee, R. T. 2015. How we overstate ROI improvement projects. Cost Management (November/December): 16-20.

Lee, R. T. 2015. Three steps to improving project ROI performance. Cost Management (May/June): 22-27.

Lee, R. T. 2017. Cash to meet demand: Using lean and capacity management to improve cash flow performance. Cost Management (January/February): 15-21.

Lee, R. T. 2020. A case for capacity and business domain. Cost Management (September/October): 5-15.

Lee, R. T. 2022. Is managerial accounting productive? Cost Management (September/October): 23-36.

Lee, R. T. 2023. When ROI analyses are wrong. Cost Management (March/April): 35-44.

Lee, R. T. and M. Mullins. 2022. Why decisions based on customer profitability make no cents. Cost Management (May/June): 6-14.

Leech, T. 2010. SOX 404 & dangers of control frameworks. Cost Management (May/June): 6-14.

Leming, R. F. and G. Kapanowski. 2018. Improvement kata and coaching kata for accounting professionals. Cost Management (July/August): 16-24.

Lenhardt, J. 2005. Getting the most from your company's existing operations. Cost Management (January/February): 24-27.

Lenhardt, P. and W. F. Christopher. 2006. A tribute to Peter Drucker. Cost Management (March/April): 46-47.

Lenhardt, P. M. 2004. Uncover hidden profit potential: Develop activity and profit profiles, Part 1. Cost Management (November/December): 40-46.

Lenhardt, P. M. 2005. Uncover hidden profit potential: Develop activity and profit profiles, Part 2. Cost Management (January/February): 38-47.

Lenhardt, P. M. and S. D. Colton. 2000. Dispelling two myths of modern cost management. Journal of Cost Management (September/October): 21-23.

Lenhardt, P. M. and S. D. Colton. 2001. Resolving cost and performance conflicts. Journal of Cost Management (May/June): 37-38.

Lenhardt, P. M. and S. D Colton. 2001. Dilbert's database. Journal of Cost Management (September/October): 43-44.

Lenhardt, P. M. and S. D. Colton. 2002. Cost: From awareness to insight. Journal of Cost Management (May/June): 44-46.

Lenhardt, P. M. and S. D. Colton. 2003. The two faces of process improvement. Journal of Cost Management (May/June): 46-48.

Levitan, A. S. and S. J. Baxendale. 1992. Analyzing the labor efficiency variance to signal process engineering problems. Journal of Cost Management (Summer): 63-72.

Lessner, J. 1989. Performance measurement in a just-in-time environment: Can traditional performance measurements still be used? Journal of Cost Management (Fall): 23-28. (Summary).

Liedtka, S. L. 2005. Analytic hierarchy process and multi-criteria performance management systems. Cost Management (November/December): 30-38.

Lin, T. W. and J. Liu. 2018. Haier's individual-goal combination performance management system. Cost Management (March/April): 15-27.

Lin, T. W., K. A. Merchant, Y. Yang and Z. Yu. 2005. Target costing and incentive compensation. Cost Management (March/April): 29-42.

Linder, S. 2007. Dysfunctional motivation effects of post-completion audits. Cost Management (January/February): 36-41.

Linsner, R. 2018. Digitalization with SAP S/4HANNA: What will happen to the management accountant? Cost Management (September/October): 21-26.

Liu, L. Y. J., J. J. Robinson and J. Martin. 2003. An application of activity-based budgeting: A UK experience. Cost Management (September/October): 30-36.

Lorenzo, M. and M. Filolli. 2015. Fair does not always mean equal. Cost Management (September/October): 6-10. (What is customer profitability and what is product profitability?).

Lord, B. R. 1999. Key performance indicators in a total quality management environment; A case study. Journal of Cost Management (May/June): 16-20.

Luther, R. and B. O’Donovan. 1998. Cost-volume-profit analysis and the theory of constraints. Journal of Cost Management (September/October): 16-21. (Summary).

Lyons, B., A. Gumbus and D. E. Bellhouse. 2003. Aligning capital investment decisions with the balanced scorecard. Journal of Cost Management (March/April): 34-38. (Summary).

MacArthur, J. B. 1992. Activity-based costing: How many cost drivers do you want? Journal of Cost Management (Fall): 37-41.

MacArthur, J. B. 1992. The ABC/JIT costing continuum. Journal of Cost Management (Winter): 61-63.

MacArthur, J. B. 1993. Theory of constraints and activity-based costing: Friends or foes? Journal of Cost Management (Summer): 50-56. (Summary).

MacArthur, J. B. 1993. Zero-base activity-based costing. Journal of Cost Management (Winter): 45-49.

MacArthur, J. B. 1996. Performance measures that count: Monitoring variables of strategic importance. Journal of Cost Management (Fall): 39-45.

MacArthur, J. B. 2003. Practical guidelines for activity-driver selection. Cost Management (September/October): 37-40.

MacArthur, J. B. 2008. Practical guidelines for replacement cost depreciation in RCA. Cost Management (January/February): 29-34.

Mackie, B. 2011. Decision-making and information needs: The most complex questions. Cost Management (September/October): 23-33.

Maclean, R. 2022. Getting more value from cost analysis: Efficiency is the key. Cost Management (May/June): 20-23.

Maclean, R. 2022. Quantum costing: The alternative cost model to ABC you always wanted. Cost Management (July/August): 28-32.

Macri, D. M. 2000. An integrated cost accounting framework for multibusiness companies. Journal of Cost Management (November/December): 39-46.

Maginnis, M. A. and G. Uminger. 2018. Management accounting in a true lean (TPS) environment. Cost Management (January/February): 27-35. (Summary).

Maguire, N. G. and E. Peacock. 1998. Evaluating the cost of lead-time on the supplier selection process: An ABC driven methodology. Journal of Cost Management (November/December): 27-38.

Maguire, W. and D. Heath. 1997. Capacity management for continuous improvement. Journal of Cost Management (January/February): 26-31.

Mahalingam, M. S., B. V. Balachandran, and F. C. Kohli. 1999. Activity-based management for systems consulting industry. Journal of Cost Management (May/June): 4-15.

Maira, A. 1993. Rebuilding U.S. manufacturing industries for sustainable performance acceleration. Journal of Cost Management (Spring): 68-72.

Maisel, C. S. 1992. Performance measurement: The balance scorecard approach. Journal of Cost Management (Fall): 47-52.

Maisel, L. S. 1990. Next generation' thinking about cost management Journal of Cost Management (Fall): 3.

Malone, D. 2015. Cost management tools for the environmentally sustainable firm. Cost Management (March/April): 41-47.

Malone, D. 2018. Building an activity-based model for environmental footprint: A proof of concept case. Cost Management (November/December): 28-37.

Malone, D. and M. Mouritsen. 2014. Change management: Risk, transition, and strategy. Cost Management (May/June): 6-13. (Summary).

Mangan, T. N. 1995. Integrating an activity-based cost system. Journal of Cost Management (Winter): 5-13. (Summary).

Manikas, A., B. P. Foster, D. Preece and J. Kroes. 2021. Resource efficiency in manufacturing: A Case for board diversity. Cost Management (May/June): 23-30.

Marakkath, N. and T. R. Ramanan. 2012. Assessing the efficient and sustainable performance of Indian microfinance institutions. Cost Management (September/October): 6-19.

Marakkath, N. and T. R. Ramanan. 2013. What discriminates the operational self-sustainability status of Indian MFIs? Cost Management (July/August): 12, 14-26.

Marks, P. A. 1988. Understanding CAD/CAM's strategic importance. Journal of Cost Management (Winter): 33-38.

Martin, J. and H. Cendrowski. 2020. Environmental, social, and governance matters and enterprise risk management. Cost Management (March/April): 40-43.

Martin, J. P., H. Cendrowski and B. Burns. 2020. Environmental social, and governance matters: Environmental stewardship. Cost Management (November/December): 39-42.

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).

Maskell, B. and B. Baggaley. 2000. The future of management accounting. Journal of Cost Management (September/October): 24-27.

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

Maskell, B. H. 2018. Where lean accounting came from and why. Cost Management (March/April): 28-34.

Maslova, N. 2020. Standard work in lean transformation program: Financial and cultural benefits. Cost Management (January/February): 36-42.

Masters, B. 2018. A cost model for supply chain estimations: A neural network model provides a supply chain cost estimation method with minimal invasion of the organization's existing costing methodology. Cost Management (September/October): 27-35.

Mateer, R. W. 1990. The Byrd amendment's 'anti-influence' rules on defense consultants. Journal of Cost Management (Fall): 49-51.

Mccarthy, B. 2023. Compelling evidence for ABC in health care. Cost Management (January/February): 22-26.

McCollom, N. N., and L. T. Blank. 1990. Object-oriented programming cuts systems life cycle costs. Journal of Cost Management (Fall): 58-62.

McGaughey, N. and C. Starry. 1989. Cost/value analysis: A strategic tool. Journal of Cost Management (Summer): 32-38.

McGinty, P. 1987. Cost accounting revisited: A manufacturing survey. Journal of Cost Management (Spring): 35-44.

McGowan, A. 1999. Impacts of ABCM on job performance and environment. Journal of Cost Management (March/April): 32-36. (Summary).

McGroarty, J. S. and C. T. Horngren. 1993. Functional costing for better teamwork and decision support. Journal of Cost Management (Winter): 24-36.

McGuire, B. L., M. C. Kocakulah, and J. J. Vorst. 1998. Determining the cost of quality in the poultry industry. Journal of Cost Management (March/April): 39-45.

McGuire, B. L., M. C. Kocakulah, and J. W. Dague. 1997. Using ABC to identify cost drivers in a manufacturing environment. Journal of Cost Management (September/October): 22-28.

McIlhattan, R. D. 1987. The path to total cost management. Journal of Cost Management (Summer): 5-10.

McKenzie, J. L. and G. L. Melling. 2001. Skills-based human capital budgeting: A strategic initiative, not a financial exercise. Journal of Cost Management (May/June): 30-36.

McNair, C. J. 1990. Interdependence and control: Traditional vs. activity-based responsibility accounting. Journal of Cost Management (Summer): 15-23. (Summary).

McNair, C. J. 1994. The hidden costs of capacity. Journal of Cost Management (Spring): 12-24. (Summary).

McNair, C. J. 1996. To serve the customer within. Journal of Cost Management (Winter): 40-43.

McNair, C. J. 2000. Defining and shaping the future of cost management. Journal of Cost Management (September/October): 28-32.

McNair, C. J. 2007. Beyond the boundaries: Future trends in cost management. Cost Management (January/February): 10-21.

McNair, C. J. and B. Richards. 2008. Unintended consequences: Death of the teacher-scholar. Cost Management (January/February): 21-28. (Summary).

McNair, C. J. and L. Polutnik. 2001. Closing the cost-value gap. Journal of Cost Management (March/April): 5-11.

McNair, C. J. and T. Watts. 2009. The integration of balanced scorecard models. Cost Management (September/October): 5-12.

McNair, C. J., L. Polutnik and R. Silvi. 2006. Customer-driven lean cost management. Cost Management (November/December): 9-21.

McNair-Connolly, C. J. 2014. When a dollar isn't a dollar. Cost Management (September/October): 17-25.

McNair-Connolly, C. J. 2016. Blind faith: The hidden costs of capacity overutilization. Cost Management (March/April): 40-47.

McNair-Connolly, C. J. 2020. The planning-control dichotomy. Cost Management (November/December): 17-26.

McNair-Connolly, C. J. and C. R. Thomas, Jr. 2017. An effective response: Soldering crisis and capacity cost management. Cost Management (November/December): 6-29. (How Southwest and US Airways responded to the smoldering crisis of loss of profitability and ridership in their short-haul markets).

McNair-Connolly, C. J., B. Richards and T. Watts. 2012. The snowball effect: Variation and its impact on organizational performance. Cost Management (July/August): 13-14 and 16-21.

McNair-Connolly, C. J., G. Wallig and L. Pashia. 2015. Risky business: maximizing performance by effectively managing on the risk-crisis frontier. Cost Management (May/June): 39-47.

McNair-Connolly, C. J., L. Polutnik, R. Silvi and T. Watts. 2013. Putting the customer first: Value-based cost management systems. Cost Management (November/December): 6-17.

McQuade, L. 2017. Gemba in the workplace. Cost Management (January/February): 22-27.

Mecimore, C. D. 1988. The difference between a cost accounting and a cost management system. Journal of Cost Management (Summer): 66-68.

Mecimore, C. D. 1988. Product costing in a high-tech environment. Journal of Cost Management (Winter): 50-52.

Mecimore, C. D. 1987. Investment justification: State of the art. Journal of Cost Management (Summer): 65-67.

Meeting, D. T. and R. W. Luecke. 1999. The case for capitalizing strategic planning costs. Journal of Cost Management (November/December): 37-40.

Mehendale, N. 2023. The new normal: Survival of the kindest. Cost Management (September/October): 24-27.

Mengen, A. 2013. Being more successful in sales and marketing with customer value controlling. Cost Management (January/February): 32-43.

Menzano, R. J. 1991. Activity-based costing for information systems. Journal of Cost Management (Spring): 35-39.

Meredith, J. 1988. New justification approaches for CIM. Journal of Cost Management (Winter): 15-20.

Messer, R. 2009. Death of a budget: Replacing a business icon. Cost Management (November/December): 34-40. (Messer recommends replacing the budget with the prior years' actual results).

Metzger, L. M. 1990. Using PERT in the budgeting process. Journal of Cost Management (Winter): 20-27.

Meunier, F. 2020. Value stream - A critical component in digitization! Cost Management (January/February): 43-48.

Mevellec, P. 2022. From activity-based costing to a meta-model of cost systems. Cost Management  (March/April): 33-42.

Mevellec, P. 2022. Process-based ABC: Part of the strategic toolbox. Cost Management (November/December): 24-30.

Mevellec, P. 2023. Costing: The inevitable paradigm shift. Cost Management (March/April): 18-22.

Meyer, B. and M. C. Crain. 2022. The need for lean health care for now and beyond. Cost Management (May/June): 35-40.

Miller, J. A. 1992. Designing and implementing a new cost management system. Journal of Cost Management (Winter): 41-53.

Miller, J. A. 2006. The value of the strategic management process model. Cost Management (September/October): 11-19.

Miller, W. 2001. Development of freedom. Journal of Cost Management (September/October): 45. (Review of Sen's book).

Mitchell-Guthrie, P. 2020. Beyond buzzwork bingo: Driving digital transformation and shareholder value. Cost Management (May/June): 31-36.

Moehlman, C. and R. Osgood. 2015. How to get the most out of your costing system: Maximizing success throughout your entire company. Cost Management (September/October): 34-40.

Moinuddin, K., T. Collins and A. Bansal. 2007. Process activity mapping - Activity-based costing for semiconductor enterprises. Cost Management (March/April): 29-33.

Mok, D., C. Wright and S. Hettihewa. 2019. Has raising higher education participation missed the mark? Cost Management (September/October): 5-11.

Monteiro, P. 2022. Is lean ordinary? Reflections on the uniqueness of lean. Cost Management (January/February): 35-37.

Moore, T. 2023. Beyond reporting: Create a financial support system for your organization. Cost Management (September/October): 12-16.

Moravec, R. D. and M. S. Yoemans. 1992. Using ABC to support business re-engineering in the department of defense. Journal of Cost Management (Summer): 32-41.

Morgan, B. 2020. Integrating emerging technologies into the lean enterprise. Cost Management (January/February): 31-35.

Morrissey, E. 1999. Meeting the challenge of Stage Four. Journal of Cost Management (March/April): 39-40.

Morse, W. J. and K. M. Poston. 1987. Accounting for quality costs in CIM. Journal of Cost Management (Fall): 5-11.

Moscove, S. A. 1998. Enhancing detective controls through performance reporting. Journal of Cost Management (March/April): 26-29.

Moser, M. and S. M. D'Amico. 2019. TCO: A key cost management tool for driving operational excellence. Cost Management (January/February): 42-47. (Total cost of  ownership estimator).

Mowry, N. A. and M. P. Donelan. 2001. The pursuit of excellence in HR management at the U.S. DOT. Journal of Cost Management (January/February): 21-28.

Mudde, P. and P. R. Sopariwala. 2008. Cost restructuring and revenue building: A strategic benchmarking analysis. Cost Management (January/February): 36-46.

Mudde, P. A. and P. R. Sopariwala. 2011. Relative strategic variance analysis: The case of American Airlines. Cost Management (May/June): 25-40.

Mudde, P. A. and P. R. Sopariwala. 2018. Applying strategic variance analysis to a four-year state university. Cost Management (May/June): 5-16.

Mudde, P. A. and P. R. Sopariwala. 2019. Relative strategic variance analysis applied to a university. Cost Management (March/April): 5-19.

Muddle, P. A. and P. R. Sopariwala. 2020. Another look at Spirit Airlines' 2016 operating results using relative variance analysis. Cost Management (March/April): 26-39.

Mueller, J. K. 1989. Issues and opportunities in the single European market. Journal of Cost Management (Fall): 55-58.

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

Muir, J. P. 2020. Lean is a journey, not a destination for internal audit. Cost Management (January/February): 5-30.

Munser, R. K. 2022. Marketing dashboards: Between control and cost trap. Cost Management (July/August): 19-27.

Muras, A. 2022. Lessons applied at work: Improving the business through case-based learning. Cost Management (January/February): 6-11.

Nagumo, T. and B. S. Donion. 2006. Integrating the balance scorecard and the COSO ERM frameworks. Cost Management (July/August): 20-30.

Nair, M. 2004. The venture capital value chain. Cost Management (March/April): 13-20.

Nair, M. and B. V. Balachandran. 2016. Innovation from within: How to energize the organization to reach beyond compliance. Cost Management (September/October): 23-28.

Namazi, M. 2009. Performance-focused ABC: A third generation of activity-based costing system. Cost Management (September/October): 34-46.

Nanni, A. J., Jr., J. R. Dixon, and T. E. Vollman. 1990. Strategic control and performance measurement. Journal of Cost Management (Summer): 33-42.

Narayan, B. P., M. V. S. Kameshwar Rao and K. L. Nihar. 2014. Revival of Indian microfinance industry in the aftermath of Andhra Pradesh crisis: A strategic approach. Cost Management (March/April): 6-12, 14-17.

Nathan, K. and S. Pelfrey. 2004. Strong medicine for failing hospitals: A balanced scorecard approach. Cost Management (January/February): 24-30.

Neely, A. and C. Adams. 2001. The performance prism perspective. Journal of Cost Management (January/February): 7-15.

Neely, A. M. Bourne and M. Kennerley. 2003. Dysfunctional performance through dysfunctional measures. Cost Management (September/October): 41-45.

Nestor, J. 2020. Analyzing data and strategies to improve management. Cost Management (March/April): 3-4.

Neumann, B., M. L. Roberts and E. Cauvin. 2008. Financial and nonfinancial performance measures. Cost Management (November/December): 5-14.

Neumann, B. R. and E. Cauvin. 2007. French cost accounting methods: ABC and other structural similarities. Cost Management (May/June): 35-41.

Neumann, B. R., M. Crowdes and D. Neumann. 2009. Performance measures in long-term care: Modeling weekend effects and reporting errors. Cost Management (March/April): 29-39.

Niven, P. R. 2001. Examining the endurance of the balanced scorecard. Journal of Cost Management (May/June): 18-24.

Noble, J. L. 1990. A new approach for justifying computer integrated manufacturing. Journal of Cost Management (Winter): 14-19.

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

Oestreich, T., F. Buytendijk and T. Hatch. 2011. Uncertainty management: Risk and performance, two side of the same coin. Cost Management (January/February): 5-13.

O'Rourke, J. 2011. Sustainability matters. Cost Management (September/October): 6-15.

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

Ostrenga, M. R. 1988. A methodology for identifying your excess capacity costs. Journal of Cost Management (Summer): 39-44.

Ostrenga, M. R. 1991. Return on investment through the cost of quality. Journal of Cost Management (Summer): 37-44.

Ostrenga, M. R. and F. R. Probst. 1992. Process value analysis: The missing link in cost management. Journal of Cost Management (Fall): 4-13.

Oyer, D. J. 1989. Cost accounting standards board resumes operations Journal of Cost Management (Fall): 47-49.

Oyer, D. J. 1990. Federal procurement rules on consulting costs tightened . Journal of Cost Management (Winter): 48-50.

Oystein, D., G. K. Thoner, P. Midttomme and S. A. Aune. 2023. Improvement of quality management with ABC principles. Cost Management (January/February): 27-30.

Palmer, R. J., T. Schmidt and J. Jordan-Wagner. 1996. Corporate procurement cards: The reengineered future for noninventory purchasing and payables. Journal of Cost Management (Fall): 19-31.

Parkinson, J. 2011. Costing in process manufacturing: The myth and the reality. Cost Management (May/June): 6-14.

Parkinson, J. 2019. Measuring and managing intellectual capital. Cost Management (May/June): 19-24.

Parkinson, J. M., G. K Riro and N. M. Waweru. 2016. The accounting information needs of the indigenous microentrepreneur. Cost Management (May/June): 36-47.

Pasewark, W. R. 1991. The evolution of quality control costs in U.S. manufacturing. Journal of Cost Management (Spring): 46-52. (Summary).

Paul, D. D. 2021. One model or two? Considerations for high-volume activity-based costing. Cost Management (November/December): 10-15.

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

Perry, A. and M. C. Kockulah. 2010. Healthcare supply chain leadership and strategy: How it can help cost containment in the healthcare industry. Cost Management (March/April): 37-43.

Perry, B. 2017. How are you dealing with your suppliers? Cost Management (November/December): 30-34. (Related to pricing for business products, services, and supplies).

Pfau, B. N. 2001. Measuring the link between human capital and shareholder value. Journal of Cost Management (January/February): 16-20.

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

Pickering, M. 2018. Supporting management decision-making: Cost analysis in the lean enterprise. Cost Management (July/August): 5-15.

Pickering, M. 2022. Implementing successful and sustainable activity-based costing. Cost Management  March/April): 26-32.

Pickering, M. 2023. Beyond complex accounting systems: ABC as an analysis framework. Cost Management (July/August): 36-40, 42.

Pickering, M. and J. Muir. 2019. Killing the annual budget cycle: Dynamic planning and rolling forecasts in lean enterprises. Cost Management (September/October): 24-32.

Pickering, M. and V. Byrnes. 2016. The changing role of management accountants in a lean enterprise: From "bean counter" to delivering customer value. Cost Management (January/February): 38-47.

Pierzchala, H. 2019. Trust: The overlooked key to delivering value to internal customers. Cost Management (July/August): 43-45.

Pierzchala, H. 2023. 90-day hiring improvement: From transactional to humanistic. Cost Management (September/October): 20-23.

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Getting off to the right start. Journal of Cost Management (Spring): 26-38. (The authors discuss 10 pitfalls related to getting of to the right start for ABM, based on 50 interviews).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Developing the pilot. Journal of Cost Management (Summer): 20-35. (This is the second article in the series. In this paper the authors discuss 10 pitfalls in developing an ABM pilot).

Player, R. S. and D. E. Keys. 1995. Lessons from the ABM battlefield: Moving from pilot to mainstream. Journal of Cost Management (Fall): 31-41. (This is the third in the series and includes ten pitfalls in moving from a pilot to a mainstream ABM system).

Player, R. S. and M. B. Kramer. 1995. TTI, Inc.: Using ABC to increase revenues. Journal of Cost Management (Fall): 75-79.

Player, S. 2004. How does your budgeting system impact ethical behavior? Cost Management (May/June): 15-21.

Player, S. 2006. A tribute to Peter Drucker. Cost Management (November/December): 48.

Poage, J. L. 2001. Developing actionable performance measures for government programs. Journal of Cost Management (March/April): 12-20.

Ponemon, L. A. 1990 Accounting for quality costs. Journal of Cost Management (Fall): 44-48.

Powell, T. 1999. Software trends. Journal of Cost Management (January/February): 36-38.

Pranshanth, K. and W. Bercik. 2015. How to renovate your decision support system for the health care reform era. Cost Management (September/October): 19-26.

Primrose, P. L. 1992. Is anything really wrong with cost management? Journal of Cost Management (Spring): 48-57. (Summary).

Primrose, P. L., and R. Leonard. 1987. Performing investment appraisals for advanced manufacturing technology. Journal of Cost Management (Summer): 34-42.

Primrose, P. L. 1988.The effect of AMT investment on costing systems. Journal of Cost Management (Summer): 27-30.

Pryor, T. 1997. Making new things familiar and familiar things new. Journal of Cost Management (Winter): 38-42. (Summary).

Pryor, T. E. 1988. Monthly closings and performance measurement are not synonymous. Journal of Cost Management (Fall): 58-63.

Pryor, T. E. 1989. A cost management case study. Journal of Cost Management (Winter): 50-51.

Pryor, T. E. 1989. In search of a strategy. Journal of Cost Management (Fall): 40-46.

Pryor, T. E. 1990. Designing your new cost system is simple (But not easy). Journal of Cost Management (Winter): 43-47.

Quarles, R. and A. Stratton. 1998. A case study using ABC to quantify environmental costs in plant operations. Journal of Cost Management (September/October): 23-32.

Query, J. T. 2008. Cost of risk allocation issues. Cost Management (March/April): 45-48. (Survey).

Radhakrishnan, S. and B. Srinidhi. 1997. Avoiding the death spiral: A case for activity-based costing. Journal of Cost Management (Winter): 19-24.

Raffish, N. and P. B. B. Turney. 1991. Glossary of activity-based management. Journal of Cost Management (Fall): 53-63.

Rafii, F. and L. P. Carr. 1997. Why major change programs fail: An integrative analysis. Journal of Cost Management (January/February): 41-45.

Rahmouni, A. F. A. and K. Charaf. 2012. Success of ABC projects in French companies: The influence of organizational and technical factors. Cost Management (November/December): 12-23.

Raiborn, C., J. B. Butler and L. Zelazny. 2013. Standard costing variances: Potential red flags of fraud? Cost Management (May/June): 16-27.

Ramey, D. 1993. Budgeting and control of discretionary costs. Journal of Cost Management (Summer): 58-64.

Ravenscraft, B. 2016. See it to believe it: Using a VSM to understand manufacturing and make better capital investment decisions. Cost Management (March/April): 16-22.

Ray, M. R. 1995. Cost management for product development. Journal of Cost Management (Spring): 52-60.

Ray, M. R. and T. W. Schlie. 1993. Activity-based management of innovation and R&D operations. Journal of Cost Management (Winter): 16-22.

Reeve, J. M., and J. W. Philpot. 1988. Applications of statistical process control for financial management. Journal of Cost Management (Fall): 33-40. (Summary).

Reeve, J. M. 1991. Cost management in continuous-process environments. Journal of Cost Management (Spring): 22-34.

Reeve, J. M. 1996. Projects, models, and systems - Where is ABM headed? Journal of Cost Management (Summer): 5-16. (Summary).

Regel, R. W. 2003. Change in the controller's role: Why intuition improves operational and strategic decisions. Journal of Cost Management (January/February): 39-45.

Reilly, G. and C. M. DeRose. 2002. Value-linked measurement at Dell. Journal of Cost Management (July/August): 45-47.

Reilly, G. P. and K. Rambhala. 2001. Developing managers through performance measurement. Journal of Cost Management (November/December): 39-42.

Reilly, G. P. and R. R. Reilly. 2000. Using a measure network to understand and deliver value. Journal of Cost Management (November/December): 5-14. (Summary).

Reilly, G. P. and R. R. Reilly. 2001. Improving corporate performance reporting. Journal of Cost Management (July/August): 42-44.

Reilly, G. P. and R. R. Reilly. 2002. Improving the quality of management information. Journal of Cost Management (March/April): 46-47.

Reilly, G. P. and R. R. Reilly. 2002. Performance measurement for improved working-capital management. Journal of Cost Management (May/June): 13-20.

Reiman, C. 2010. Accounting for international differences. Cost Management (November/December): 5-17.

Reiman, C. 2011. Internet networks work. Cost Management (July/August): 23-33.

Reiman, C. 2013. The Janus face of social media. Cost Management (January/February): 6-13.

Reinstein, A. and A. Chandra. 2023. A decision support framework to address sunk cost bias. Cost Management (January/February): 35-42.

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

Richardson, P. R. 1987. Managing costs strategically. Journal of Cost Management (Summer): 11-20.

Roberts, M. 1991. No simple solutions. Journal of Cost Management (Fall): 3-4.

Roberts, M. W. and K. J. Silvester. 1996. Why ABC failed and how it may yet succeed. Journal of Cost Management (Winter): 23-35. (Summary).

Robertson, A. and D. D. Paul. 2022. Reimaging ABC principles: Today-inflation, tomorrow - carbon capture. Cost Management (November/December): 31-37.

Roche, C. 2020. Lean: The business of bosses. Cost Management (January/February): 9-14.

Roodhooft, F., A. Van den Abbeele and F. Peeters. 2005. Calculating the total cost of ownership of utilities: A case of interfirm cost management. Cost Management (September/October): 13-23.

Roodhooft, F., G. Hiel, A. Van den Abbelle and B. van Doveren. 2003. Optimized sourcing strategies using total cost of ownership. Cost Management (July/August): 28-35.

Roorda, D. and J. G. Castellno. 2012. An application of lean thinking and lean tools to improve a customer complaint product return process. Cost Management (May/June): 37-47.

Ross, G., H. Armitage, and A. Mersereau. 1987. Management accounting in advanced control environments: Defining the territory. Journal of Cost Management (Fall): 12-18.

Ross, K. 2020. Lean and creativity: The perfect combination. Cost Management (January/February): 6-8.

Rotch, W. 1990. Activity based costing in service industries. Journal of Cost Management (Summer): 4-14.

Ruhl, J. M. 1995. Review of Handbook for Productivity Measurement and Improvement. Journal of Cost Management (Spring): 67-69.

Ruhl, J. M. 1995. Change management: Performance measures, and cost accounting. Journal of Cost Management (Summer): 73-79. (Ruhl reviews The Price Waterhouse Change Integration Team's Better Change: Best Practices for Transforming Your Organization and Goldratt's It's Not Luck).

Ruhl, J. M. 1995. ABM for continuous improvement, the theory of constraints, and open book management. Journal of Cost Management (Fall): 80-89. (Ruhl provides reviews of Pryor and Sahm's Using Activity Based Management for Continuous Improvement: A Step-by-Step Approach and Noreen, Smith and MacKey's The Theory of Constraints and Its Implications for Management Accounting).

Ruhl, J. M. 1995. Activity-based variance analysis. Journal of Cost Management (Winter): 38-47. (Summary).

Ruhl, J. M. 1995. Performance measures and reengineering. Journal of Cost Management (Winter): 48-53. (Ruhl reviews Kaplan's Measuring Corporate Performance Videos and Hammer's Reengineering the Corporation: A Manifesto for Business Revolution).

Ruhl, J. M. 1996. Fast focus on TQM: A concise guide to companywide learning and first things first. Journal of Cost Management (Spring): 87-91. (Ruhl provides a review of the two books indicated by the title).

Ruhl, J. M. 1996. An introduction to the theory of constraints. Journal of Cost Management (Summer): 43-48. (Summary).

Ruhl, J. M. 1996. Activity-based management: Lessons from the ABM battlefield and world class manufacturing: The next decade. Journal of Cost Management (Fall): 60-66. (Reviews of Player and Key's 12 ABM case studies and Schonberger's 1996 book with 16 principles for management).

Ruhl, J. M. 1996. Levers of control and when lean enterprises collide. Journal of Cost Management (Winter): 62-68. (Reviews of Simon's Levers of Control... and Cooper's When Lean Enterprises Collide).

Ruhl, J. M. 1997. The balanced scorecard and benchmarking videos. Journal of Cost Management (Winter): 52-56. (Reviews of Kaplan and Norton's The Balanced Scorecard and three benchmarking videos).

Ruhl, J. M. 1997. Review of Gokins, G. 1996. Activity-Based Cost Management: Making It Work. Journal of Cost Management (January/February): 46-47.

Ruhl, J. M. 1997. The Theory of Constraints within a cost management framework. Journal of Cost Management (November/December): 16-24.

Russ, H. and K. Varga. 2015. The secrets of costing shared services. Cost Management (September/October): 27-33.

Rutledge, R. W. 1994. Life after the Deming prize for Florida Power and Light Company. Journal of Cost Management (Summer): 18-25.

Sabin, G. 2019. Operating leverage: An Underutilized risk management tool. Cost Management (November/December): 37-44.

Sakurai, M. 1989. Target costing and how to use it. Journal of Cost Management (Summer): 39-50. (Summary).

Sakurai, M. 1995. Past and future of Japanese management accounting. Journal of Cost Management (Fall): 21-30. (Summary).

Salafatinos, C. 1995. Integrating the theory of constraints and activity-based costing. Journal of Cost Management (Fall): 58-67.

Sale, R. S. and M. L. Sale. 2015. Supplier selection of a component to be used in products for diverse markets. Cost Management (November/December): 40-48.

Saleh, M. 2019. Learning, perils, and pitfalls of industry: A health care's lean transformation. Cost Management (July/August): 34-42.

Sandison, D., L. Caricato and S. Kidd. 2015. The CAM-I performance management framework: A holistic approach to improving business performance. Cost Management (March/April): 8-16.

Sandison, D., S. C. Hansen and R. G. Torok. 2003. Activity-based planning and budgeting: A new approach. Journal of Cost Management (March/April): 16-22. (Summary).

San Miguel, J.G. and J.K. Shank. 1997. Cost analysis with a strategic emphasis: The Bridgewater Castings case. Journal of Cost Management (September/October): 6-14.

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

Savage-Fournier, J. 2020. Kata, Kaizen, Kairyo: A story of grit, growth, and great results. Cost Management (July/August): 35-41.

Sayegh, A. 2020. Lean design for better flow and safer care in the health-care industry. Cost Management (July/August): 24-29.

Schiemann, W. and J. Brewton. 2009. Functional lean: A new approach for optimizing internal service function value. Cost Management (July/August): 5-14.

Schiemann, W. A. 2007. Measuring and managing the ROI of human capital. Cost Management (July/August): 5-15.

Schiemann, W. A. and L. A. Guth. 2014. Three crucial ingredients for success: Agile alignment, customer-driven priorities, and people equity. Cost Management (September/October): 26-34, 36-38.

Schmitt, J. 2023. Is gender bias in your hiring process leading to unfilled positions? Cost Management (May/June): 20-23.

Schneiderman, A. 2001. The half-life measurement. Journal of Cost Management (November/December): 43.

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.

Schneiderman, A. M. 2000. Managing system profit. Journal of Cost Management (September/October): 33-39.

Schneiderman, A. M. 2001. The first balanced scorecard: Analog Devices, 1986-1988. Journal of Cost Management (September/October): 16-26.

Schiemann, W. A. 2003. Crisis in the boardroom and the measurement solution. Cost Management (November/December): 5-11.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 2). Journal of Cost Management (Spring): 60-67.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 1). Journal of Cost Management (Winter): 50-54.

Schnoebelen, S. C. 1993. Integrating an advanced cost management system into operating systems (Part 3). Journal of Cost Management (Summer): 38-48.

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: Part I. Journal of Cost Management (September/October): 11-22.

Schnoebelen, S.C., D. J. Aerne, and C. G. Miller. 1999. Leveraging maintenance through strategic performance measures: Part II. Journal of Cost Management (November/December): 3-10.

Schonberger, R. J. 1991. Lurking issues in cost management. Journal of Cost Management (Summer): 3-6.

Schonberger, R. J. 1994. Less scorekeeping as TQM takes root. Journal of Cost Management (Summer): 3-4.

Schonberger, R. J. 1997. Letter to the editor. Journal of Cost Management (Winter): 5-6. (Schonberger responds to Jack Ruhl's review. See Ruhl Fall 1996 above).

Schonberger, R. J. 1999. Kanban-automatic constraints manager. Journal of Cost Management (May/June): 38-39.

Schonberger, R. J. 2002. Open-book management: Less than meets the eye. Journal of Cost Management (January/February): 12-17.

Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14. (Summary).

Schonberger, R. J. 2004. Mandate to grow. Cost Management (March/April): 43-44.

Schonberger, R. J. 2008. Lean performance management (Metrics don't add up). Cost Management (January/February): 5-10. (Note: Schonberger criticizes the KPI or scorecard approach from the lean enterprise perspective. Summary).

Schonberger, R. J. 2009. Overall equipment effectiveness: An unworthy metric. Cost Management (May/June): 46-48.

Schonberger, R. J. 2012. Lean management accounting: What has changed in 25 years? Cost Management (May/June): 15-19.

Schroeder, H. 2010. Leading transformation in the "New Normal": An art and science approach. Cost Management (November/December): 31-40.

Schroeder, H. 2013. The art and science of transformation for new business intelligence. Cost Management (September/October): 5-12, 14-15.

Schroeder, H. 2014. Art and science in IT project management. Cost Management (November/December): 34-41.

Schroeder, H. 2015. Art and science in information: Systems implementation: A case study. Cost Management (July/August): 19-25.

Schubert, J. K. 1988. The Pitfalls of product costing. Journal of Cost Management (Summer): 16-26.

Schubert, K. D. 2003. IT mind: Quality assurance engineering. Journal of Cost Management (January/February): 46-48.

Schwan, E. S. and W. A. Remaley. 1991. Marginal return on invested capital versus internal rate of return. Journal of Cost Management (Summer): 55-58.

Scott, P. and M. Morrow. 1991. Activity-based costing and make-or-buy decisions. Journal of Cost Management (Winter): 48-51.

Searcy, D. L. 2009. Using cost management and lean tools to improve AMG's rental operations. Cost Management (November/December): 24-33.

Seiter, M. and C. Gille. 2012. Service costing: Coping with dysfunctional customer behavior. Cost Management (July/August): 5-12.

Selto, F. H. 1995. Implementing activity-based management. Journal of Cost Management (Summer): 36-49.

Shanahan, Y. P. 1995. Implementing an activity-based costing system - Lessons from the Australian Post. Journal of Cost Management (Summer): 60-64.

Shank, J. K. 1993. The new management accounting division of the AICPA. Journal of Cost Management (Summer): 3-4.

Shank, J. K. 1995. Theme issue on management accounting: Whither and whence? Journal of Cost Management (Fall): 3-5.

Shank, J. K. 1996. New wine in old bottles: Reichard Maschinen, BmbH. Journal of Cost Management (Summer): 49-59.

Shank, J. K. and D. Peterson. 2005. Strategic cost analysis for capital spending decisions. Cost Management (July/August): 14-20.

Shank, J. K., and V. Govindarajan. 1988. Transaction-based costing for the complex product line: A field study. Journal of Cost Management (Summer): 31-38.

Shank, J. K. and V. Govindarajan. 1992. Strategic cost management and the value chain. Journal of Cost Management (Winter): 5-21.

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).

Shank, J. K., V. Govindarajan, and E. Spiegel. 1988. Strategic cost analysis: A case study. Journal of Cost Management (Fall): 25-32.

Sharma, U. and Z. Hoque. 2001. Implementing the balanced scorecard in government: The housing authority of Fiji. Journal of Cost Management (July/March): 37-41.

Sharman, P. A. 2001. The fish tank syndrome. Journal of Cost Management (January/February): 44-46.

Sharman, P. 1996. Putting it all together: Management accounting in the year 2000. Journal of Cost Management (Summer): 3-4.

Sharman, P. 2000. Cost and performance management in the age of global change. Journal of Cost Management (September/October): 40-44.

Sharman, P. 2001. Using performance architecture to create economic value. Journal of Cost Management (November/December): 11-16.

Sharman, P. 2002. External audit failure and the case for accountability and balance. Journal of Cost Management (November/December): 38-41.

Sharman, P. 2003. External audit failure. Cost Management (September/October): 46-48.

Sharman, P. 2007. Rebalancing the accounting profession. Cost Management (January/February): 6-9.

Sharman, P. 2008. Performance architecture: A continuing story. Cost Management (November/December): 26-33.

Sharman, P. 2009. The chairman's roundtable. Cost Management (January/February): 6-16.

Sharman, P. 2010. An interview with Eleanor Bloxham. Cost Management (July/August): 20-25. (Eleanor Bloxham, CEO of The Value Alliance, discusses some concepts from her book, Bloxham, E. 2003. From Economic Value Management: Applications and Techniques. John Wiley and Sons.).

Sharman, P. 2010. From the editor. Cost Management (July/August): 3-4.

Sharman, P. 2010. From the editor. Cost Management (September/October): 3-4.

Sharman, P. 2010. From the editor. Cost Management (November/December): 3-4.

Sharman, P. 2011. Accounting in transition. Cost Management (July/August): 3-5.

Sharman, P. 2011. Big things going down! Cost Management (September/October): 3-5.

Sharman, P. 2011. Changing the way we do costing. Cost Management (March/April): 3-5.

Sharman, P. 2011. From the editor. Cost Management (January/February): 3-4.

Sharman, P. 2011. High performance profitability. Cost Management (November/December): 3-4.

Sharman, P. 2011. Innovations in costing applications. Cost Management (May/June): 3-5.

Sharman, P. 2012. Costing and performance improvement: Depiction of reality - What concept! Cost Management (July/August): 3-4.

Sharman, P. 2012. Diversity in the accounting profession. Cost Management (November/December): 3-5.

Sharman, P. 2012. Measurement impact on peoples lives. Cost Management (March/April): 3-5.

Sharman, P. 2012. Possibilities. Cost Management (January/February): 3-4.

Sharman, P. 2012. More effective marketing using social networking. Cost Management (May/June): 3-5.

Sharman, P. 2012. Towards integrated reporting-communicating value the 21st century. Cost Management (March/April): 36-40. (Interview with Eleanor Bloxham related to the International Integrated Reporting Committee's discussion paper "Towards Integrated Reporting - Communicating Value in the 21st Century." She compares the discussion paper to her 2002 book Economic Value Management: Applications and Techniques. Wiley).

Sharman, P. 2013. Effective use of resources. Cost Management (January/February): 3-5.

Sharman, P. 2013. Intelligence: Is it enough? Cost Management (September/October): 3-4.

Sharman, P. 2013. Management accounting principles that make sense. Cost Management (May/June): 3-6.

Sharman, P. 2013. How about "cost leadership". Cost Management (November/December): 3-5.

Sharman, P. 2013. New normal no more? Cost Management (July/August): 3-5.

Sharman, P. 2014. From the editor. Cost Management (July/August): 3-4.

Sharman, P. 2014. How much change? Cost Management (May/June): 3-5.

Sharman, P. 2014. The changing profession of management accounting. Cost Management (January/Feburary): 3-5.

Sharman, P. 2014. The structure and success of the board of directors. Cost Management (November/December): 5-10.

Sharman, P. 2014. Using data and analytics to craft the alignment between strategic direction and organization performance. Cost Management (September/October): 3-5.

Sharman, P. 2014. What to do? It is all about the people involved. Cost Management (November/December): 3-4.

Sharman, P. 2015. Changing conditions for people in the workplace. Cost Management (May/June): 3-5.

Sharman, P. 2015. From the editor. Cost Management (March/April): 3-7.

Sharman, P. 2015. Increasing the scope of cost management. Cost Management (July/August): 3-4.

Sharman, P. 2015. Lean management. Cost Management (January/February): 3-4.

Sharman, P. 2015. Work! Cost Management (November/December): 3-5.

Sharman, P. 2016. A new perspective on cost accounting? Cost Management (March/April): 3-25.

Sharman, P. 2016. Analysis and strategy implementation. Cost Management (July/August): 3-5.

Sharman, P. 2016. Bringing research into practice. Cost Management (November/December): 3-5.

Sharman, P. 2016. Lean: Art of the practical. Cost Management (January/February): 3-4.

Sharman, P. 2016. Possibilities for cost management and strategy implementation. Cost Management (May/June): 3-5.

Sharman, P. 2016. The state of management today: An interview with Eleanor Bloxham. Cost Management (September/October): 43-48.

Sharman, P. 2017. Cost analysis to inform decision-making. Cost Management (September/October): 3-5.

Sharman, P. 2017. Cost management and ABC. Cost Management (March/April): 3-5.

Sharman, P. 2017. Managing cost to maximize value. Cost Management (May/June): 3-5.

Sharman, P. 2017. New technology driving change. Cost Management (July/August): 3-6.

Sharman, P. 2017. What's the answer. Cost Management (November/December): 3-5.

Sharman, P. 2018. Figuring things out. Cost Management (May/June): 3-4.

Sharman, P. 2018. Managing performance. Cost Management (March/April): 3-5.

Sharman, P. 2018. The time is now for creativity. Cost Management (November/December): 3-5.

Sharman, P. 2018. Things to consider. Cost Management (September/October): 3-4.

Sharman, P. 2019. Controlling cost to deliver value. Cost Management (March/April): 3-4.

Sharman, P. and A. Ashta. 2012. Preface to the first special issue on microfinance. Cost Management (September/October): 3-5.

Sharman, P. and A. Ashta. 2013. Lessons from cost management in microfinancing. Cost Management (March/April): 3-5.

Sharman, P. and A. Ashta. 2014. Performance lessons for established industries from a new one? Cost Management (March/April): 3-5.

Sharman, P. and G. Kapanowski. 2017. Lean management: Real numbers. Cost Management (January/February): 3-5.

Sharman, P. and G. Kapanowski. 2018. Lean tools for accountants. Cost Management (January/February): 3-4.

Sharman, P. and G. Kapanowski. 2018. Lean, The way forward. Cost Management (July/August): 3-4.

Sharman, P, and G. Kapanowski. 2019. The financial impact of lean. Cost Management (January/February): 3-4.

Sharman, P. and J. Cooke. 2004. Economic ethics and corporate guardians. Cost Management (May/June): 22-27.

Sharman, P., T. Hatch and B. Stoehr. 2015. Creating a high-performance enterprise: Driving organizational performance and shareholder value. Cost Management (September/October): 3-5.

Sharman, P. and J. Cooke. 2004. Economic ethics and corporate guardians. Cost Management (May/June): 22-27.

Sharman, P. and B. V. Balachandran. 2016. Be distinct or extinct. Cost Management (September/October): 3-5.

Shaw, J. 2002. Royal Bank of Canada: Developing value-based management. Journal of Cost Management (March/April): 25-29.

Shenkir, W. G. and P. L. Walker. 2006. Enterprise risk management and the strategy-risk-focused organization. Cost Management (May/June): 32-38. (Summary).

Shepherd, N. 2010. The CFO as a business partner. Cost Management (May/June): 30-38.

Shepherd, N. 2016. Strategy and rapid response decisions. Cost Management (November/December): 6-14.

Shepherd, N. 2017. An accounting renaissance. Cost Management (May/June): 6-10.

Shepherd, N. and M. Kraten. 2019. Controlling cost to deliver value. Cost Management (May/June): 6-12.

Shepherd, N. A. 2015. Human aspects of cost management. Cost Management (July/August): 33-37.

Sherman, D. 2020. Using lean management to build relationships first. Cost Management (July/August): 6-10.

Shields, M. D. and M. A. McEwen. 1996. Implementing activity-based costing systems successfully. Journal of Cost Management (Winter): 15-22.

Shields, M. D. and S. M. Young. 1989. A behavioral model for implementing cost management systems. Journal of Cost Management (Winter): 17-27. (Summary).

Shields M. D. and S. M. Young. 1991. Managing product life cycle costs: An organizational model. Journal of Cost Management (Fall): 39-51. (Summary).

Shields, M. D. and S. M. Young. 1992. Effective lone-term cost reduction: A strategic perspective. Journal of Cost Management (Spring): 16-30.

Shim, E. and A. J. Stagliano. 1997. Survey on activity-based costing: A survey of U. S. manufacturers on implementation of ABC. Journal of Cost Management (March/April): 39-41.

Shim, E. D. and R. Lim. 2022. A survey of U.S. firms' pricing strategies and costing methods. Cost Management (May/June): 15-19. (Note).

Shukla, A. 2005. The flight of U. S. manufacturing: Challenge and response. Cost Management (January/February): 18-23.

Siau, C. and D. Van Lindt. 1997. Cost driver analysis in the airline industry. Journal of Cost Management (July/August): 37-47.

Siegel, G. 2000. Measuring intangibles and improving performance with behavioral accounting. Journal of Cost Management (July/August): 5-12.

Silvi, R., M. Bartolini and P. Hines. 2008. SCM and lean thinking: A framework for management accounting. Cost Management (January/February): 11-20.

Simonis, R. H. 2016. Reducing the cost of complexity: A case study. Cost Management (January/February): 31-37.

Simpson, J. B., and D. L. Muthler. 1987. Quality costs: Facilitating the quality initiative. Journal of Cost Management (Spring): 25-34.

Sinason, D.H. 1991. A dynamic model for present value capital expenditure analysis. Journal of Cost Management (Spring): 40-45. (Summary).

Sinclair, K. and E. Schwartz. 1987. Reconciling cash flow decision making and accounting performance evaluation. Journal of Cost Management (Fall): 25-31.

Singh, S. K. 2020. Leading during times of uncertainty. Cost Management (May/June): 16-19.

Singhania, M. and A. Gupta. 2017. Implementation of an e-court system in the high court of Delhi. Cost Management (March/April): 41-48.

Singhania, M. and A. Jaitly. 2016. Project Tiger: Cost-benefit analysis. Cost Management (July/August): 14-23. (An initiative by India's government to save the nation's tigers).

Singhania, M. and P. S. Gomber. 2017. BYPL: Insourcing vs. outsourcing. Cost Management (September/October): 40-47.

Singhania, M. and S. Sharma. 2016. Cost-based indexing of fare and freight to fuel price: Innovative pricing policy for Indian railways. Cost Management (March/April): 24-39.

Singhania, M. and S. Sharma. 2017. Profitability and leverage analysis of Indian railways: Impact of cost-based indexation. Cost Management (July/August): 20-31.

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

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 1). Journal of Cost Management (Winter): 50-57.

Smith, M. 1994. Improving management accounting reporting practices: A "total quality management" approach (Part 2). Journal of Cost Management (Spring): 49-56.

Smith, T. J. 2011. Pricing strategy: Pricking the viel of value exchange. Cost Management (July/August): 34-37. (Four pricing challenges include: price setting, price discounting, price structure, and overall pricing strategy).

Snyder, K. and A. Dillion. 2019. Think like Shingo: Shigeo Shingo on quality. Cost Management (July/August): 5-10.

Soloway, L. J. 1993. Book review. Relevance Regained: From Top-Down Control to Bottom-UP Empowerment. Journal of Cost Management (Summer): 65-71.

Soloway, L. J. 1993. Using activity-based management systems in aerospace and defense companies. Journal of Cost Management (Winter): 56-66.

Sopariwala, P. R. 1998. Using practical capacity for determining fixed overhead rates. Journal of Cost Management (September/October): 34-39.

Sopariwala, P. R. 1999. Measurement of theoretical capacity as a first step to determining practical capacity. Journal of Cost Management (July/August): 35-40.

Sopariwala, P. R. 2000. Capacity measurement in the automobile industry: The case of General Motors. Journal of Cost Management (March/April): 28-38.

Sopariwala, P. R. 2007. Using theoretical capacity to eliminate manipulation of absorption costing income. Cost Management (September/October): 40-47.

Sopariwala, P. R. 2009. The absorption vs. direct costing debate: A compromise solution. Cost Management (November/December): 41-46.

Sopariwala, P. R. 2014. How step-variable costs impact short-term product-mix decisions when input resources are scarce. Cost Management (November/December): 16-23.

Sopariwala, P. R. 2017. Activity-based costing systems: Should facility-level activity costs be allocated and, if so, how? Cost Management (July/August): 41-47.

Sopariwala, P. R. 2023. Using variance analysis to evaluate a family clinic's revenues and costs. Cost Management (November/December): 33-48.

Sourwine, D. A. 1992. Uncompensated overtime: Total time vs. forty-hour week. Journal of Cost Management (Fall): 59-64.

Stallbaum, S. 2020. Square root costing: Revealing the cost of complexity. Cost Management (March/April): 10-16.

Stanley, R. and E. Garro. 2023. Creativity and continuous improvement: Essential for value management. Cost Management (March/April): 5-9.

Stanley, R., M. Mladjenovic and E. Mberg. 2022. What can music teach us about lean? Cost Management (January/February): 15-20.

Stenzel, C. 2001. Necessary but not sufficient. Journal of Cost Management (May/June): 39-40. (Review of Goldratt's book).

Stenzel, C. 2002. Balance scorecard: Step-by-step: Maximizing performance and results. Journal of Cost Management (May/June): 47-48. (Review of Niven's book).

Stenzel, C. 2002. Let's fix it: Overcoming the crisis in manufacturing. Journal of Cost Management (November/December): 46-47. (Review of Schonberger's 2001 Free Press book).

Stenzel, C. and J. Stenzel. 2000. M&As are more than a cost equation: An interview with Mitchell Lee Marks. Journal of Cost Management (November/December): 15-20.

Stenzel, C. and J. Stenzel. 2000. Measuring the intangible: A conversation with David Ulrich. Journal of Cost Management (July/August): 28-34.

Stenzel, C. and J. Stenzel. 2002. Employee access to cost and financial information: An interview with Jonathan Schiff. Journal of Cost Management (January/February): 5-11.

Stenzel, C. and J. Stenzel. 2003. The organizational design of the Taiyo Group: A conversation with Robin Cooper. Cost Management (July/August): 5-11.

Stenzel, J. and C. Stenzel. 2001. Avoiding ABCM implementation failures: An interview with Ron Bleeker. Journal of Cost Management (November/December): 17-22.

Stenzel, J. and C. Stenzel. 2002. ERP system opportunities and limitations: An interview with Eli Goldratt. Journal of Cost Management (March/April): 5-12.

Stenzel, J. and C. Stenzel. 2002. ERP from the designer and vendor perspective. Journal of Cost Management (March/April): 30-39.

Stenzel, J. and C. Stenzel. 2004. ABC: All that it can be - A conversation with Peter B. B. Turney. Cost Management (January/February): 6-10.

Stenzel, J. and C. Stenzel. 2004. Performance measurement and management in the reinsurance industry. Cost Management (May/June): 28-35.

Stenzel, J. and C. Stenzel. 2005. A letter from Major Chuck Royer. Cost Management (May/June): 5-6.

Stenzel, J. and C. Stenzel. 2005. An expert's perspective: A conversation with Gary Cokins. Cost Management (January/February): 6-17.

Stenzel, J. and C. Stenzel. 2005. The x-files: What you need to know about web-based financial reporting. Cost Management (March/April): 5-12.

Stenzel, J. and C. Stenzel. 2005. The payoffs for corporate social responsibility: A conversation with Marc J. Epstein. Cost Management (July/August): 5-9.

Stenzel, J. and C. Stenzel. 2005. Transforming a profession: A conversation with Paul Sharman. Cost Management (November/December): 6-14.

Stenzel, J. and C. Stenzel. 2006. Applications-driven thought leadership. Cost Management (May/June): 5-13.

Stenzel, J. and C. Stenzel. 2006. CAM-I in a nutshell: A conversation with Ashok Vadgama. Cost Management (September/October): 6-10 .

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (March/April): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (July/August): 3-5.

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (September/October): 3-5 .

Stenzel, J. and C. Stenzel. 2006. From the editors. Cost Management (November/December): 3-4.

Stenzel, J. and C. Stenzel. 2007. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2007. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2007. Management economics: A new center of the universe for the management accountant. Cost Management (November/December): 30-37.

Stenzel, J. and C. Stenzel. 2008. Bringing RCA to market. Cost Management (July/August): 5-13. (Interview with RCA Institute Director Larry R. White).

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (January/February): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (July/August): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (September/October): 3-4.

Stenzel, J. and C. Stenzel. 2008. From the editors. Cost Management (November/December): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (January/February): 3-5.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (March/April): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors.Cost Management (May/June): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (July/August): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (September/October): 3-4.

Stenzel, J. and C. Stenzel. 2009. From the editors. Cost Management (November/December): 3-4.

Stenzel, J. and C. Stenzel. 2010. From the editors. Cost Management (January/February): 3-4.

Stenzel, J. and C. Stenzel. 2010. From the editors. Cost Management (March/April): 3-5.

Stenzel, J., C. Stenzel and P. Sharman. 2010. From the editors. Cost Management (May/June): 3-5.

Stephenson, S. S. 2014. Continuing higher education: Balancing cause and effect as performance measurement. Cost Management (July/August): 35-48.

Stephenson, S. S. 2018. Management professionals without voice: The value of shared governance in continuing education. Cost Management (September/October): 5-20.

Stephenson, S. S. 2019. Pedagogy of social inquiry: A model for theory development in decision-making. Cost Management (May/June): 37-45.

Stephenson, S. S. 2023. CPA perceptions of big data analytics. Cost Management (March/April): 10-17.

Stephenson, S. S. and Z. A. Kela. 2021. Continuing higher education's socioeconomic values: Sustainability for America's workforce. Cost Management (July/August): 33-48.

Stokes, C. R., and K. W. Lawrimore. 1989. Selling a new cost accounting system. Journal of Cost Management (Fall): 29-34.

Stone, V. 2020. The three "I's approach. Article 1: Identify. Cost Management (March/April): 5-9.

Stone, V. 2020. The Three "I"s approach. Article 2: Investigate. Cost Management (July/August): 30-34.

Stone, V. 2022. The three "I"s approach. Article 3: Implement. Cost Management (January/February): 30-34.

Storm, D. J. and S. J. Sullivan. 1989. CIM investment justification: The "fresh start" approach. Journal of Cost Management (Spring): 4-13.

Stratton, W., R. Lawson and T. Hatch. 2004. Scorecarding as a management coordination and control system. Cost Management (May/June): 36-42.

Stromberg, D. and B. H. Kleiner. 1989. Implementing a participative cost management program. Journal of Cost Management (Fall): 17-21.

Stubing, D. 2021. How organizations deal with unprofitable customers. Cost Management (July/August): 24-32.

Suematsu, E. 2000. Planning and controlling the recovery of cash outflows through cash-flow costing. Journal of Cost Management (March/April): 20-26.

Suematsu, E. 2002. Cash-flow costing and the operational employee. Journal of Cost Management (May/June): 30-37.

Susman, G. I. 1989. Product life cycle management. Journal of Cost Management (Summer): 8-22. (See the combined summaries on the PLC page).

Svenningsen, S. 2020. Training within industry job instruction: A case study. Cost Management (July/August): 15-19.

Swan, E. 2023. Connecting finance with problem solvers. Cost Management (May/June): 16-19.

Swenson, D. 1997. Best practices in activity-based management. Journal of Cost Management (November/December): 6-14. (Summary).

Swenson, D. 2014. A workshop to teach the target costing process. Cost Management (January/Feburary): 14-21.

Swenson, D. 2022. Using value analysis to align spending with customer services. Cost Management (July/August): 5-12.

Swenson, D., M. Anderson and W. Dummer. 2019. A workshop to teach the value analysis process. Cost Management (May/June): 25-36.

Swenson, D. W. and J. Cassidy. 1993. The effect of JIT on management accounting. Journal of Cost Management (Spring): 39-47. (Summary).

Swenson, D. W., T. E. Buttross and I. Kim. 2005. Using the CAM-I diagnostic to evaluate readiness for target costing. Cost Management (May/June): 41-48.

Schonberger, R. J. 2003. How lean/TQ helps deter cooking the books. Journal of Cost Management (May/June): 5-14.

Tanaka, T. 1993. Target costing at Toyota. Journal of Cost Management (Spring): 4-11. (Summary).

Tanaka, T. 1994. Kaizen budgeting: Toyota's cost-control system under TQC. Journal of Cost Management (Fall): 56-62. (Summary).

Taylor, T. C. and O. Ospenkova. 2003. Management accounting in Russia: A work in process. Journal of Cost Management (May/June): 39-45.

Thames, B. 2004. Heresy: Call it anything but accounting! Cost Management (July/August): 6-12.

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Thor, C. G. 2003. How to find, select, and display performance measures in government. Journal of Cost Management (May/June): 31-38.

Thor, C. G. 2008. Lean metrics in the public sector. Cost Management (May/June): 28-32.

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Tobia, P. 2009. Reinventing talent management: How to maximize performance in the new marketplace. Cost Management (July/August): 46-47. (Book review).

Torok, R. G. and F. Wood. 2006. Integrating cost and performance management with risk management. Cost Management (September/October): 36-40.

Torres, P. 2023. Unlocking synergies: Integrating value-based care and lean management for optimal outcomes. Cost Management (September/October): 28-33.

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Troxel, R. B. 1988. The many flaws of contribution margin analysis. Journal of Cost Management (Fall): 3-5.

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Tucker, T. 2020. Management diversity is an investor concern, too. Cost Management (May/June): 45-48.

Tucker, T. 2020. Process optimization in accounting and finance. Cost Management (May/June): 6-11.

Tulchin, A., J. Warren and R. Hawkins. 2013. Cost-benefit analysis for microfinance institutions. Cost Management (March/April): 39-47.

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Turner, T. and J. Gurowka. 2002. The pros and cons of employee access to cost and financial data. Journal of Cost Management (January/February): 30-34.

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Turney, P. B. B. 1990. What is the scope of activity-based costing? Journal of Cost Management (Winter): 40-42.

Turney, P. B. B. 1990. Ten myths about implementing an activity-based costing system. Journal of Cost Management (Spring): 24-32. (Summary).

Turney, P. B. B. 1992. What an activity-based cost model looks like. Journal of Cost Management (Winter): 54-60.

Turney, P. B. B. 2000. The state of 21^st century cost management. Journal of Cost Management (September/October): 45-47.

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Turney, P. B. B., and J. M. Reeve 1991. How activity-based costing helps reduce cost. Journal of Cost Management (Winter): 29-35.

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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.

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Tyndall, G. R. 1988. Obtaining better information to control freight costs: Some guidelines. Journal of Cost Management (Summer): 55-61.

Tyson, T. N. 1991. The use of bar coding in activity based costing. Journal of Cost Management (Winter): 52-56.

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Uminger, G. 2001. Japanese cost management. Journal of Cost Management (January/February): 47-48. (Review of Sakuri and Scarbrough's 1997 book).

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Utzig, L. V. 1987. Reconciling the two views of quality. Journal of Cost Management (Spring): 66-69.

Vale, J. and J. Smith. 1996. Multiple project rollout creates leverage. Journal of Cost Management (Winter): 56-61.

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Van der Merwe, A. 2006. Letter to the editor. Cost Management (November/December): 5-6. (Van der Merwe is critical of Grassor's article: Grasso, L. P. 2006. Barriers to lean accounting. Cost Management (March/April): 6-19).

Van der Merwe, A. 2007. Management accounting philosophy I: Gaping holes in our foundation. Cost Management (May/June): 5-11. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy II: The cornerstones of restoration. Cost Management (September/October): 26-33. (Summary).

Van der Merwe, A. 2007. Management accounting philosophy III: The management accounting evaluation framework. Cost Management (November/December): 20-29. (Summary).

Van der Merwe, A. 2008. Debating the principles: Asking questions of lean accounting. Cost Management (September/October): 29-36.

Van der Merwe, A. 2008. Debating the principles - Theory of constraints. Cost Management (March/April): 26-34.

Van der Merwe, A. 2009. Debating the principles: ABC and its dominant principle of work. Cost Management (September/October): 20-28.

Van der Merwe, A. and J. Jones. 2023. The case for managerial economics: Part I. Cost Management (November/December): 13-19.

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Van der Merwe, A. and D. E. Keys. 2001. The case for RCA: Decision support in an advanced cost management system. Journal of Cost Management (November/December): 23-32.

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Vercio, P. and A. Vercio. 2016. A guide to a managed system for health care: Part II. Cost Management (May/June): 6-14.

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Vijaykar, S. and M. C. Gupta. 2020. Making tough decisions in network design. Cost Management (September/October): 16-26.  (Goldratt's evaporating cloud).

Vijaykar, S. and M. Gupta. 2021. The remote working conundrum: The Gennext Case Study. Cost Management (July/August): 16-23.

Vijaykar, S., M. Gupta and B. Metri. 2014. Information technology-enabled services: Pricing models and strategic implications. Cost Management (May/June): 29-39.

Vijaykar, S., M. C. Gupta and P. Karhade. 2022. A theory of constraints approach to remote working. Cost Management (July/August): 33-43.

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Wald, A., F. Marflett, C. Schneider, A. Görner and R. Gleich. 2013. The hidden potential of overhead cost reduction: A study in European countries. Cost Management (May/June): 28-30, 32-38.

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Wang, P., Q. Jin and T. W. Lin. 2005. How an ABC study helped a China state-owned company stay competitive. Cost Management (November/December): 39-47.

Wardelle, D. 2021. Living lean: The application of continuous improvement to individual and community challenges. Cost Management (January/February): 16-20.

Warren, Gorham & Lamont. 2003. A conversation with David M. Walker, comptroller general of the United States. Journal of Cost Management (January/February): 15-22.

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Webber, R. 2012. Beyond likes, fans, and followers: How social media can drive real business objectives. Cost Management (May/June): 6-14.

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Weber, J. 2005. Budgeting, better budgeting, or beyond budgeting. Cost Management (March/April): 20-28.

Weber, J., J. Rehring and L. Voussem. 2011. How German management accountants lived through the crisis and what they are doing differently now. Cost Management (November/December): 37-48.

Weibel, N. D., P. Sunderland, M. D. Wakeman, J. E. Manson and T. E. Vollman. 2002. Beyond a cost model: Opportunities for implementation of new composite technologies. Journal of Cost Management (May/June): 21-29.

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Weisman, D. L. 1991. How cost allocation systems can lead managers astray. Journal of Cost Management (Spring): 4-10.

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White, L. 2022. Common decision-support weaknesses in managerial costing models. Cost Management (November/December): 12-17.

White, L. R. 2005. Strategic, cost, and performance management in the Coast Guard and federal environment. Cost Management (May/June): 7-15.

White, L. R. 2009. Challenging the value creation paradigm in today's accounting profession. Cost Management (January/February): 18-32.

White, L. R. 2021. Cost management must move from methodologies to principles and science. Cost Management (November/December): 16-21.

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Williams, C. 2021. Cost accounting and the race to daily improvement. Cost Management (March/April): 20-23.

Willis, D. W. 2001. Codes for cost management in field-operating organizations. Journal of Cost Management (September/October): 37-42.

Wilson, M. 2011. The Broadway School: An application of a cost-benefit model in the public sector. Cost Management (March/April): 11-19.

Wilson, M. S. 2021. A revenue recognition case study for contracts with customers. Cost Management (May/June): 31-37.

Wilson, M. and B. Forrest-Wilson. 2017. A risk-based approach to monitoring federal awards. Cost Management (May/June): 17-22.

Wood, J. 2022. Protecting your margins with activity-based costing. Cost Management (March/April): 11-16.

Wood, J. and J. Sienko. 2023. Don't let disruption derail accurate cost and margin data. Cost Management (January/February): 31-34.

Woodlock, P. 1999. Weighing the options to meet targeted costs. Journal of Cost Management (November/December): 29-35.

Woodlock, P. 2000. Aggregation and ABC systems. Journal of Cost Management (May/June): 11-17.

Woodward, R., B. Fazekas, R. Anderson and S. McGrath. 2004. Is the cost of growth worth it? Cost Management (November/December): 6-10.

Wright, C. S. and S. Hettihewa. 2012. Macro-insights on the chaotic issues affecting microfinance performance. Cost Management (November/December): 39-48.

Wright, M. and M. Wright. 2015. The juice worth the squeeze. Cost Management (September/October): 11-18. (Retail reengineering, e-commerce).

Xiong, Y., W. Su, T. W. Lin. 2008. Activity-based costing popularity in China. Cost Management (May/June): 40-48.

Xiong, Y., W. Su and T. W. Lin. 2008. The use of financial and nonfinancial performance measures in Chinese firms. Cost Management (September/October): 37-46.

Yahya-Zadeh, M. 1999. Integrating long-run strategic decisions into the theory of constraints. Journal of Cost Management (January/February): 11-19. (Summary).

Ymaya, A. 2021. Kaikaku versus a kaizenevent: A deep understanding of two lean approaches to support business transformation. Cost Management (March/April): 38-43.

Ymaya, A. 2023. Continuous improvement. Cost Management (May/June): 34-37.

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Yoshikawa, T., J. Innes and F. Mitchell. 1990. Cost tables: A foundation of Japanese cost management. Journal of Cost Management (Fall): 30-36.

Yoshikawa, T., J. Innes and F. Mitchell. 1994. Functional analysis of activity-based cost information. Journal of Cost Management (Spring): 40-48.

Young, C. J. 2020. Discovering knowledge management to combat the eight wastes of lean. Cost Management (July/August): 11-14.

Young, C. J. 2023. Leveraging knowledge management practices to drive cost reduction: Unleashing organization efficiency. Cost Management (September/October): 8-11.

Young, S. M. 1997. Implementing management innovations successfully: Principles for lasting change. Journal of Cost Management (September/October): 16-20.

Yu-Lee, R. T. 2002. Target costing: What you see is not what you get. Journal of Cost Management (July/August): 23-28.

Zeihlund, M. 2021. Side effects of an activity-based costing implementation. Cost Management (November/December): 34-38.

Zeller, T. L. 2000. Measuring and managing e-retailing with activity-based costing. Journal of Cost Management (January/February): 17-30. (Summary).

Zeihlund, M. 2022. Aim for the right model, not the correct one. Cost Management (July/August): 44-48.

Zeihlund, M. 2022. Cost savings is an ongoing discipline, not a one-off exercise. Cost Management (November/December): 38-42.

Zimmerman, F. 2021. Environmentally oriented life cycle costing: Is it worth the effort? Cost Management (September/October): 30-35.

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