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E-grāmata: Routledge Companion to Cost Management [Taylor & Francis e-book]

Edited by (University of Edinburgh, UK), Edited by (Aarhus University, Denmark), Edited by (both at Aarhus University, Denmark)
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  • Taylor & Francis e-book
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  • Standarta cena: 381,15 €
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Citas grāmatas par šo tēmu:
Instructors of accounting and management describe and explore the main contemporary developments in managing costs, examine research activity undertaken on the various aspects of cost management, and assess possibilities for future development. They cover cost control issues, cost management and decision making, inter-organizational cost management perspectives, and strategy and cost management. Among specific topics are information and communication technology systems and cost management, specifying conditions for cost systems generating relevant decision-making costs, the dynamics of management accounting and control systems, cost management and the provision of support services in large organizations, and methodologies for managing performance measures. Annotation ©2013 Book News, Inc., Portland, OR (booknews.com)

Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged.

With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include:

  • Cost control issues
  • Cost analysis and decision making
  • Cost management systems
  • Environmental cost management

With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.

List of tables and figures
viii
Notes on contributors xi
1 Introduction
1(6)
Morten Jakobsen
Falconer Mitchell
Hanne Nørreklit
PART I Cost control issues
7(102)
2 Budgetary control: what's been happening?
9(23)
David Marginson
3 Management accounting system problems in the context of Lean: development of a proposed solution
32(24)
Thomas Borup Kristensen
Poul Israelsen
4 ICT systems and cost management
56(15)
Timo Hyvonen
5 Functional analysis
71(11)
Takeo Yoshikawa
John Innes
6 Target costing: market-driven cost management
82(14)
Peter Kajuter
7 Continuous improvement and Kaizen Costing
96(13)
Takeo Yoshikawa
Reza Kouhy
PART II Cost management and decision-making
109(88)
8 Specifying conditions for cost systems generating relevant decision-making costs
111(15)
Samuel C.A. Pereira
Falconer Mitchell
9 Designing time-driven activity-based costing systems: a review and future research directions
126(19)
Sophie Hoozee
10 The theory of constraints
145(18)
David Dugdale
11 The dynamics of management accounting and control systems
163(11)
Trond Bjørnenak
Katarina Kaarbøe
12 Capacity usage
174(23)
Lino Cinquini
Andrea Tenucci
PART III Inter-organizational cost management perspectives
197(70)
13 Cost management and the provision of support services in large organizations
199(16)
Will Seal
Ian Herbert
14 Inter-organizational cost management
215(14)
Morten Jakobsen
15 New directions for research on outsourcing decision-making
229(21)
Lars Brad Nielsen
16 Customer relations and cost management
250(17)
Trond Bjørnenak
Øyvind Helgesen
PART IV Strategy and cost management
267(122)
17 A new framework for strategic cost management: an empirical investigation of strategic decisions in Britain, the USA and Japan
269(27)
Chris Carr
Katja Kolehmainen
Falconer Mitchell
18 Quality costing
296(24)
Riccardo Giannetti
19 Environmental cost management for green production
320(22)
Alessandro Marelli
20 Performance measurement systems - beyond generic actions
342(18)
Rainer Lueg
Hanne Nørreklit
21 Methodologies for managing performance measurement
360(21)
Lino Cinquini
Falconer Mitchell
Hanne Nørreklit
Andrea Tenucci
22 Cost management in the digital age
381(8)
Alnoor Bhitnani
Index 389
Falconer Mitchell is Professor of Management Accounting at the University of Edinburgh, UK



Hanne Norreklit is Professor of Business at the University of Aarhus, Denmark



Morten Jakobsen is Associate Professor at the University of Aarhus, Denmark