Management And Accounting Web

Relevant Costing Bibliography

Including Differential Costing, Incremental Costing and Sunk Cost

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

Relevant Costing Main Page | Capital Budgeting Main Page

Albright, T. L. 2014. Over-land Trucking and Freight: Relevant costs for decision making. IMA Educational Case Journal 7(2): 1-6.

Arkes, H. R. and C. Blumer. 1985. The psychology of sunk cost. Organizational Behavior and Human Decision Processes 35(1): 124-140. (The paper describes how past investments of time and effort affect decision making).

Awasthi, V. N., C. W. Chow and P. D. Harrison. 1998. VIP company: A mini-case for reinforcing students understanding of sunk costs, ethics and the role of management controls. Journal of Accounting Education 16(3-4): 545-562.

Baker, D. D. 1995. Lease vs. buy: Avoid excess costs. Management Accounting (July): 38-39.

Balakrishnan, R., K. Sivaramakrishnan and S. Sunder. 2004. A resource granularity framework for estimating opportunity costs. Accounting Horizons (September): 197-206.

Banker, R. D., S. M. Datar and S. Kekre. 1988. Relevant costs, congestion and stochasticity in production environments. Journal of Accounting and Economics (July): 171-197.

Barton, T. L., W. G. Shenkir and B. C. Marinas. 1996. Instructional case: Main Line vs. Basinger: A case in relevant costs and incremental analysis. Issues in Accounting Education (Spring): 163-174.

Battista, G. L. and G. R. Crowingshield. 1964. Absorption, direct or relevant costing? N.A.A. Bulletin (August): 11-23 .

Becker, S. W., J. Ronen and G. H. Sorter. 1974. Opportunity costs - An experimental approach. Journal of Accounting Research (Autumn): 317-329. (JSTOR link).

Bernhard, R. H. 1968. Some problems in applying mathematical programming to opportunity costing. Journal of Accounting Research (Spring): 143-148. (JSTOR link).

Billington, P. J. 1987. Classic economic production quantity model with setup cost as a function of capital expenditures. Decision Sciences (Winter): 25-42.

Boer, G. and J. O. Everett. 1976. Information science and relevant accounting reports. Management Accounting (April): 33-36, 39.

Bromwich, M. and C. Hong. 1999. Activity-based costing systems and incremental costs. Management Accounting Research (March): 39-60.

Burch, E. E. and W. R. Henry. 1974. Opportunity and incremental cost: Attempt to define in systems terms: A comment. The Accounting Review (January): 118-123. (JSTOR link).

Chasteen, L. G. 1972. A graphical approach to linear programming shadow prices. The Accounting Review (October): 819-823. (JSTOR link).

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

Clarke, P. J. 1984. Optimal solution? Try the linear programming way. Accountancy (December): 119-120, 122.

Coan, N. A. 1951. Paradoxes in applying profit planning doctrines. N.A.C.A. Bulletin (June): 1179-1192. (Coan applies four techniques to a set of product cost data to show that a judgment based on a single technique can be erroneous. The techniques include: the conversion cost profit upcharge formula, the marginal balance or profit volume ratio, the profit per machine hour, and the percent gross or net profits by product).

Cooper, R. and R. S. Kaplan. 1991. Profit priorities from activity-based costing. Harvard Business Review (May-June): 130-135.

Coulthurst, N. and J. Piper. 1986. Terminology and conceptual basis of information for decision making. Management Accounting UK (May): 34-38.

Coulthurst, N. and J. Piper. 1986. Framework for analysis of decision-relevant costs and benefits. Management Accounting UK (June): 40-42.

Dillon, R. D. and J. F. Nash. 1978. The true relevance of relevant costs. The Accounting Review (January): 11-17. (JSTOR link).

Dionise, R. V. 1971. Differential cost concept: Applied to analysis of yield variances. Management Accounting (January): 36-38.

Dopuch, N. 1963. Mathematical programming and accounting approaches to incremental cost analysis. The Accounting Review (October): 745-753. (JSTOR link).

Drtina, R. E. 1994. The outsourcing decision. Management Accounting (March): 56-62.

Ferrara, W. L. 1963. Relevant costing - Two points of view. The Accounting Review (October): 719-722. (JSTOR link).

Ferrara, W. L. 1970. Relevant costing: Footnote to a controversy. Management Accounting (January): 45-47.

Fess, P. E. 1963. The relevant costing concept for income measurement - Can it be defended? The Accounting Review (October): 723-732. (JSTOR link).

Gould, D. P. 1969. Opportunity accounting for product line decisions. Management Accounting (April): 33-38.

Graham, D. A. 1984. Cost-benefit analysis under uncertainty: Reply. American Economic Review (December): 1100-1102.

Grinnell, D. J. 1976. Product mix decisions: Direct costing vs. absorption costing. Management Accounting (August): 36-42, 53.

Groot, A. M. and A. M. Groot Jr. 1964. Economic order quantity - European practice. N.A.A. Bulletin (May): 27-32.

Hanley, E. J. 1945. Cost for special purposes. N.A.C.A. Bulletin (November 1): 171-177.

Harvard Business Review. 1925. Case studies in business: Policy of a shoe manufacturer with regard to special orders. Harvard Business Review (April): 348-356.

Harvard Business Review. 1927. Case studies in business: Shall we buy this new machine? Harvard Business Review (October): 101-105.

Heard, E., C. Konstans and J. D. Edwards. 1974. Demonstrating the conceptual significance of the matrix inverse. The Accounting Review (April): 377-381. (JSTOR link).

Heath, F. L. 1949. The philosophy of conversion cost pricing. N.A.C.A. Bulletin (October): 137-142.

Hirsch, M. L. Jr. and M. C. Nibbelin. Incremental, separable, sunk and common costs in activity-based costing. Journal of Cost Management (Spring): 39-47.

Hopson, J. F., D. R. Gibson, and S. M. Zimmerman. 1990. Simplifying the use of the economic order quantity formula to control inventory cost. Journal of Cost Management (Winter): 8-12.

Horngren, C. T. and G. H. Sorter. 1964. An evaluation of some criticisms of relevant costing. The Accounting Review (April): 417-420. (JSTOR link).

Hoskin, R. E. 1983. Opportunity cost and behavior. Journal of Accounting Research (Spring): 78-95. (JSTOR link).

Jaedicke, R. K. 1958. Some notes on product-combination decisions. The Accounting Review (October): 596-601. (JSTOR link).

Kanodia, C., R. Bushman and J. Dickhaut. 1989. Escalation errors and the sunk cost effect: An explanation based on reputation and information asymmetries. Journal of Accounting Research (Spring): 59-77. (JSTOR link).

Kee, R. 2004. Evaluating product mix and capital budgeting decisions with an activity-based costing system. Advances in Management Accounting (13): 77-98.

Kelly-Newton, L. 1980. A sociological investigation of the U.S.A. mandate for replacement cost disclosures. Accounting, Organizations and Society 5(3): 311-321.

Kennon, W. 1955. Product mix control by activity analysis. N.A.C.A. Bulletin (November): 319-334.

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

Kornbluth, J. S. H. 1974. Accounting in multiple objective linear programming. The Accounting Review (April): 284-295. (JSTOR link).

Krone, L. H. Jr. 1964. A note on economic lot sizes for multi-purpose equipment. Management Science (April): 461-464. (JSTOR link).

Lea, R. B. 1972. A note on the definition of cost coefficients in a linear programming model. The Accounting Review (April): 346-350. (JSTOR link).

Leininger, W. E. 1977. Opportunity costs: Some definitions and examples. The Accounting Review (January): 248-251. (JSTOR link).

Leitch, R. A., P. R. Philipoom and T. D. Fry. 2005. Opportunity costing decision heuristics for product acceptance decisions. Journal of Management Accounting Research (17): 95-117.

Mackey, J. T. 1983. Allocating opportunity costs. Management Accounting (March): 33-37.

Manes, R. P., S. H. Park and R. Jensen. 1982. Relevant costs of intermediate goods and services. The Accounting Review (July): 594-606. (JSTOR link).

May, P. A. 1955. Profit polygraph for product mix evaluations. N.A.C.A. Bulletin (November): 307-318.

McFarland, W. B. 1939. When is selling at a loss a profitable business policy? N.A.C.A. Bulletin (November 1): 328-339.

McFarland, W. B. 1947. Cost analysis for equipment replacement. The Accounting Review (January): 58-64. (JSTOR link).

McGregor, S. 2016. Costs for decision making: An instructional case of relevant costs and differential analysis of cost reduction alternatives. IMA Educational Case Journal 9(3): 1-10.

McRae, T. W. 1970. Opportunity and incremental cost: An attempt to define in systems terms. The Accounting Review (April): 315-321. (JSTOR link).

McRae, T. W. 1974. A further note on the definition of incremental and opportunity cost. The Accounting Review (January): 124-125. (JSTOR link).

Neumann, B. R. and L. A. Friedman. 1978. Opportunity costs: Further evidence through an experimental replication. Journal of Accounting Research (Autumn): 400-410. (JSTOR link).

Nevins, E. R. 1934. Estimating the special order. N.A.C.A. Bulletin (December 15): 434-444.

Paris, M. and D. Brassard. 2004. Reading between the numbers. Strategic Finance (December): 40-45. (Problems with outsourcing).

Park, H. G. and B. P. Hartman. 1987. An application of opportunity cost for a short-run pricing decision. Journal of Accounting Education 5(2): 307-313.

Perkins, D. 2004. Incorporating the opportunity cost of setups into production-related decisions. Management Accounting Quarterly (Fall): 15-20.

Perkins, D, J. Stewart and S. Stovall. 2002. Using Excel, TOC, and ABC to solve product mix decisions with more than one constraint. Management Accounting Quarterly (Spring): 1-10. All of the articles in this issue start on page 1.

Piturro, M. 2001. Christine Kirk: Helping companies make the outsourcing leap. Strategic Finance (February): 40- 44.

Ray, D. D. and W. W. Menke. 1970. Benefit-cost analysis: A challenge for accountants. Management Accounting (August): 7-14.

Reinstein, A., M. E. Bayou, P. F. Williams and M. M. Grayson. 2017. Resolving the sunk cost conflict. Advances in Management Accounting (28): 123-154.

Resh, M. and P. Naor. 1963. An inventory problem with discrete time review and replenishment by batches of fixed size. Management Science (October): 109-118. (JSTOR link).

Rinehard, J. R. 1970. Economic purchase quantity calculations. Management Accounting (September): 18-20.

Roodhooft, F. and L. Warlop. 1999. On the role of sunk costs and asset specificity in outsourcing decisions: A research note. Accounting, Organizations and Society 24(4): 363-369.

Rorem, C. R. 1928. Differential costs. The Accounting Review (December): 333-341. (JSTOR link).

Saliers, E. A. 1943. Differential costs. The Accounting Review (October): 338-340. (JSTOR link).

Samuels, J. M. 1965. Opportunity costing: An application of mathematical programming. Journal of Accounting Research (Autumn): 182-191. (JSTOR link).

Sanders, T. H. 1929. The uses of differential costs. The Accounting Review (March): 9-15. (JSTOR link).

Sassone, P. G. and W. A. Schaffer. 1978. Cost-Benefit Analysis: A Handbook. Academic Press.

Sauber, R. 1952. Handling occasional custom work free of fixed burden. N.A.C.A. Bulletin (November): 401-406.

Schweikart, J. A. 1986. The relevance of managerial accounting information: A multinational analysis. Accounting, Organizations and Society 11(6): 541-554.

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).

Skinner, R. C. 1994. Beware an accounting confidence trick. Management Accounting (June): 48-49. (Related to the story of Joe and his rack of peanuts that appears in many editions of Horngren's Cost Accounting textbook).

Smith, K. J. 1988. Differential cost analysis techniques in occupational health promotion evaluation. Accounting Horizons (June): 58-66.

Sorter, G. H. and C. T. Horngren. 1962. Asset recognition and economic attributes - The relevant costing approach. The Accounting Review (July): 391-399. (JSTOR link).

Staubus, G. J., G. H. Sorter, C. T. Horngren. 1963. Direct, relevant or absorption costing? The Accounting Review (January): 64-74. (JSTOR link).

Staw, B. M. and H. Hoang. 1995. Sunk costs in the NBA: Why draft order affects playing time and survival in professional basketball. Administrative Science Quarterly 40(3): 474-494. (JSTOR link).

Stuebs, M., C. Edison and K. Hurt. 2014. Sunk costs: What costs do you sea? IMA Educational Case Journal 7(3): 1-7.

Trueman, R. E. 1972. Tutorial note: Opportunity loss concepts and incremental analysis. Decision Sciences 3(1): 136-137.

Vera-Munoz, S. C. 1998. The effects of accounting knowledge and context on the omission of opportunity costs in resource allocation decisions. The Accounting Review (January): 47-72. (JSTOR link).

Victoravich, L. M. 2010. When do opportunity costs count? The impact of vagueness, project completion stage, and management accounting experience. Behavioral Research In Accounting 22(1): 85-108.

Walker, G. and D. Weber. 1984. A transaction cost approach to make-or-buy decisions. Administrative Science Quarterly 29(3): 373-391. (JSTOR link).

Walker, G. and D. Weber. 1984. Errata: A transaction cost approach to make-or-buy decisions. Administrative Science Quarterly 29(4): 627. (JSTOR link).

Weeks, T. G. 1963. A guide to quantity purchasing decisions. N.A.A. Bulletin (September): 43-50.

Weiss, P. B. 2003. Buy or lease? Strategic Finance (November): 52-57.

Widener, S. K. and F. H. Selto. 1999. Management control systems and boundaries of the firm: Why do firms outsource internal auditing activities? Journal of Management Accounting Research (11): 45-73.

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