Management And Accounting Web

Process Costing Bibliography

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

Process Costing Main Page | MAAW's Textbook Chapter 5

Chen, C. J. and M. Engquist. 1986. Primal simplex approach to pure processing networks. Management Science (December): 1582-1598.

Corcoran, A. W. 1966. A matrix approach to process cost reporting. Management Accounting (November): 48-54.

Corcoran, A. W. and W. E. Leininger. 1973. In-process inventories and multiproduct production systems. The Accounting Review (April): 373-374. (JSTOR link).

Corcoran, A. W. and W. E. Leininger. 1973. Stochastic process costing models. The Accounting Review (January): 105-114. (JSTOR link).

Davis, G. M. 1985. Improving work-in-process inventory accuracy in the process industry. Production and Inventory Management (2nd Quarter): 91-104.

DeCoster, D. T. 1964. The unit cost denominator in process costing. The Accounting Review (July): 750-754. (JSTOR link).

Dinius, S. H. 1987. Matrix solution to process cost problems. Issues in Accounting Education(Spring): 44-56.

Dosch, J. and J. Wilson. 2010. Process costing and management accounting in today's business environment. Strategic Finance (August): 36-43.

Eppston, H. A. 1920. Process costs. Journal of Accountancy (April): 266-275.

Etnier, D. 1961. Teaching equivalent production with a chart. The Accounting Review (October): 648. (JSTOR link).

Faulhaber, T. A., F. A. Coad and T. J. Little. 1988. Building a process cost management system from the bottom up. Management Accounting (May): 58-62.

Feltham, G. A. 1973. In-process inventories and multiproduct production systems: A comment. The Accounting Review (April): 375-376. (JSTOR link).

Frank, W. 1965. A computer application in process cost accounting. The Accounting Review (October): 854-862. (JSTOR link).

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

Gordon, D. 1949. The solution of process cost problems. The Accounting Review (July): 296-303. (JSTOR link).

Gossett, T. E.and M. F. Usry. 1968. Process cost accounting and diagrammatical outlines. The Accounting Review (January): 133-136. (JSTOR link).

Greenwood, T. G. and J. M. Reeve. 1992. Activity-based cost management for continuous improvement: A process design framework. Journal of Cost Management (Winter): 22-40.

Greenwood, T. G. and J. M. Reeve. 1994. Process cost management. Journal of Cost Management (Winter): 4-19.

Harman, H. M. 1961. Simplified in-process inventory costing. N.A.A. Bulletin (June): 83-86.

Horngren, C. T. 1967. Process costing in perspective: Forget FIFO. The Accounting Review (July): 593-596. (JSTOR link).

Howard, D. C. 1966. Equivalent unit costing (EUCO). Management Accounting (October): 59-63.

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

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.

Lovata, L. M. 1986. Experiential process costing project. Issues in Accounting Education (Spring): 148-152.

Luh, F. S. 1967. Graphical approach to process costing. The Accounting Review (July): 600-604. (JSTOR link).

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

Martin, J. R. Not dated. Chapter 5: Normal Historical Full Absorption Process Costing. Management Accounting: Concepts, Techniques & Controversial Issues. Management And Accounting Web.

Martin, J. R. Not dated. What is a cost accounting system? Management And Accounting Web.

Metzger, L. M. 1990. Process costing and LIFO: A dollar value approach. Journal of Accounting Education 8(1): 115-126.

Newlove, G. H. 1954. The teaching of process costs. The Accounting Review (October): 676-683. (JSTOR link).

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

Partington, G. 1979. Process costing: A comment. Abacus 15(1): 60-66.

Partington, G. H. 1984. Teaching process costing. Issues in Accounting Education: 75-80.

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

Robinson, W. G. 1964. Stepping stones to the cost of production report. The Accounting Review (October): 1029-1033. (JSTOR link).

Rogers, H. and D. Boddle. 1954. Process costing of shell manufacture. N.A.C.A. Bulletin (December): 520-532. (Various stages in the processing of 105 MM shells).

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

Schwan, E. S. 1974. Process costing via reaction accounting. Management Accounting (September): 45-50. (Process costing presented in terms of chemical reaction processes).

Skinner, R. C. 1978. Process costing. Abacus 14(2): 160-170. (Skinner argues that increased research is needed on operation costing, and that textbook sections on process costing should be deleted and replaced with sections on operation costing).

Skinner, R. C. 1980. Process costing: Reply to a comment. Abacus 16(1): 67-72.

Timmons, D. F. 1961. Product costing for a meat packer. N.A.A. Bulletin (March): 77-82.

Usry, M. F. 1963. Developing the relationship between process cost accounting allocations and the accounting records. The Accounting Review (July): 614-619. (JSTOR link).

Wiener, J. 1958. Controlling the 13 elements of work in process. N.A.A. Bulletin (July): 41-55.

Wilner, N. A. 1987. A simple teaching approach for process costing using logic and pictures. Issues in Accounting Education (Fall): 388-396.

Wood, B. J. 1957. Calling all inventory - and processing it mechanically. N.A.A. Bulletin (October): 19-24.