The Routledge Companion to Cost Management

ISBN-13: 9780415592475 / Angielski / Twarda / 2012 / 408 str.

Falconer Mitchell

Opis

Over the last two decades, cost management has been an area of dynamic change and development. This 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 and environmental cost management.

Spis treści

1. Introduction  Part I: Cost Control Issues  2. Budgetary Control: What's been Happening?  3. Management Accounting System Problems in Context of Lean: Development of a Proposed Solution  4. ICT Systems and Cost Management  5. Functional Analysis  6.  Target Costing: Market-Driven Cost Management  7. Continuous Improvement and Kaizen Costing  Part II: Cost Management and Decision Making  8. Specifying Conditions for Cost Systems Generating Relevant Decision Making Costs  9. Designing Time-Driven Activity-Based Costing Systems: A Review and Future Research Directions  10. The Theory of Constraints  11. The Dynamics of Management Accounting and Control Systems  12. Capacity Usage  Part III: Inter-Organizational Cost Management Perspectives  13. Cost Management and the Provision of Support Services in Large Organizations  14. Inter-Organizational Cost Management  15. New Directions for Research on Outsourcing Decision-Making  16. Customer Relations and Cost Management  Part IV: Strategy and Cost Management  17. A New Framework for Strategic Cost Management: An Empirical Investigation of Strategic Decision in Britain, the USA and Japan  18. Quality Costing  19. Environmental Cost Management for Green Production  20. Performance Measurement Systems: Beyond Generic Actions  21. Methodologies for Managing Performance Measurement  22. Cost Management in the Digital Age

O autorze

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