Table Of ContentCumulative Index
(by Subject)
Subject Index The ABC/JIT Costing Continuum. MacArthur, John
B., W92 61-63.
Zero-Base Activity-Based Costing. MacArthur, John
Activity-Based Costing (see also “Cost Drivers”
B., W93 45-49.
and “Implementing Activity-Based Costing”)
Product Costing: One Set of Books or Two?
The Rise of Activity-Based Costing—Part One: What
Is an Activity-Based Cost System? Cooper, Thilmony, Hal, W93 37-44.
Robin, SU88 45-53.
The Rise of Activity-Based Costing—Part Two:
Activity-Based Management (see also
When Do I Need an Activity-Based Cost
“Activity-Based Costing” and “Implementing
System? Cooper, Robin, F88 41-48.
Activity-Based Costing”)
The Rise of Activity-Based Costing—Part Three:
Activity-Based Management for Service,
How Many Cost Drivers Do You Need and How
Not-For-Profit, and Governmental
Do You Select Them? Cooper, Robin, W89
Organizations. Antos, John, SU92 11-21
34-35.
Change Management as a Platform for
The Rise of Activity-Based Costing—Part Four:
Activity-Based Management. Beynon, Roger,
What Do Activity-Based Cost Systems Look
SU92 22-28.
Like? Cooper, Robin, SP89 38-49.
It’s Not as Easy as ABC. Campi, John P., SU92
Using Activity-Based Costing to Achieve
4-10.
Manufacturing Excellence. Turney, Peter B.B.,
Activity-Based Management: An Australian
SU89 23-31.
Perspective. Lamond, Stewart, SU92 39-43.
What Is the Scope of Activity-Based Costing?
Activity-Based Management of Innovation and R&D
Turney, Peter B.B., W90 40-42.
Operations. Ray, Manash R. and Theodore W
Activity-Based Costing. Cooper, Robin, SP90 3-4.
Schlie, W93 16-23.
Review of Literature on Activity-Based Costing.
Borden, James P., SP90 5-12.
The Impact of Continuous Improvement on the Advanced Manufacturing Techniques (see also
Design of Activity-Based Cost Systems. Turney, “CIM,” “Flexible Manufacturing Systems,”
Peter B.B. and James M. Reeve, SU90 43-50. and “JIT”)
Activity-Based Costing in Service Industries. Rotch, Developing Strategic Cost Standards in a
William, SU90 4-14. Machine-Paced Environment. Campbell, Robert
Cost Classification in Unit-Based and Activity-Based J., Michael Janson, and James Bush, W91
Manufacturing Cost Systems. Cooper, Robin, 18-28.
F9O 4-14.
How to Make Accounting Count: Causal-Based
Accounting. Edersheim, Elizabeth Haas and Budgeting
Betty Vandenbosch, W91 5-17. Using PERT in the Budgeting Process. Metzger,
Does Activity-Based Costing Replace Standard Lawrence M., W90 20-27.
Costing? Bonsack, Robert A., W91 46-47.
How Activity-Based Costing Helps Reduce Cost.
Turney, Peter B.B., W91 29-35. CIM (see also “Advanced Manufacturing
The Use of Bar Coding in Activity-Based Costing. Techniques” and “Flexible Manufacturing
Tyson, Thomas, W91 52-56. Systems”)
Activity-Based Costing for Information. Menzano, Planning and Evaluating CIM Systems: An Analysis.
Ralph J., SP91 35-39. Blank, Leland L., SP87 57-61.
A Manufacturing Case Study on Activity-Based New Justification Approaches for CIM. Meredith,
Costing. Smith, Keith V. and Mark P. Leksan, Jack, W88 15-20.
SU91 45-54. CIM Investment Justification: The “Fresh Start”
What an Activity-Based Cost Model Looks Like. Approach. Storm, David J. and Steven J.
Turney, Peter B.B., W92 54-60. Sullivan, SP89 4-13.
Predatory Pricing, The Price-Cost Test, and A New Approach For Justifying Computer Integrated
Activity-Based Costing. Committe, Bruce E. Manufacturing CIM. Noble, Jean L., W90
and D. Jacque Grinnell, F92 52-58. 14-19.
Winter 1993 67
COST MANAGEMENT
Contribution Margin Analysis Selling a New Cost Accounting System. Stokes,
The Many Flaws of Contribution Margin Analysis. Carolyn R. and Kay W. Lawrimore, F89
Troxel, Richard B., F88 3-5. 29-34.
In Defense of Contribution Margin Analysis. Boer, Activity Management: Reviewing the Past and Future
Germain, SU89 4-7. of Cost Management. Johnson, H. Thomas,
W90 4-7.
Cost Drivers (see also “Activity-Based Costing”) Designing Your New Cost System Is Simple (But Not
Understanding Your Cost Drivers—The Key to Easy). Pryor, Tom E., W90 43-47.
Disciplined Planning. Ayers, James B., F88 Management Accounting Revitalized: The
6-15. Harley-Davidson Experience. Turk, William T.,
Complexity at Consumer Goods Companies: Naming W90 28-39.
and Taming the Beast. Edersheim, Elizabeth How Cost Allocation Systems Can Lead Managers
Haas and Joan Wilson, F92 26-36. Astray. Weisman, Dennis L., SP91 4-10.
Activity-Based Costing: How Many Cost Drivers Do Cost Management in Continuous-Process
You Want. MacArthur, John B., F92 37-41. Environments. Reeve, James M., SP91 22-34.
Designing and Implementing a New Cost
Cost Management Practice Management System. Miller, John A., W92
Cost Management Practice: Management Accounting 41-53.
Practices: Perceptions of Controllers. Cohen,
Jeffrey R. and Laurence Paquette, F91 73-83.
Cost Planning and Control
Manufacturing Variances: Current Practice and
A Methodology for Identifying Your Excess Capacity
Trends. Gaumnitz, Bruce R. and Felix P.
Costs. Ostrenga, Michael R., SU88 39.
Kollaritsch, SP91 58-64.
A Process Approach to Overhead Management.
Cost Management Practice [column]: Costing for
Kammlade, John G., Pravesh Mehra, and
Manufacturing Wastes. Green, Forrest B. and
Terrence R. Ozan, F89 4-11.
Felix F. Amenkhienan, SP92 58-64.
Cost Management: A Continuous Process. Troxel,
Richard B., W90 3.
Cost Management Systems (see also
But What’s My Cost? Clausing, Neal, F90 52-56.
“Activity-Based Costing,” “Implementing
Planning and Controlling Investments in
Activity-Based Costing,” and “Management
Computer-Based Automation. Azzone,
Accounting”)
Giovanni and Umberto Bertelé, SU91 28-36.
Cost Accounting Revisited: A Manufacturing Survey.
McGinty, Patrick, SP87 35-44.
The Decline of Cost Management: A Reinterpretation Decision Making (see also “Contribution Margin
of 20th Century Cost Accounting. Johnson, H. Analysis” and “Management Accounting”)
Thomas, SP87 5-12. Manufacturing Decision Making Tools. Coda,
The Cost Accounting Revolution. Brimson, James A., Bernard A. and Barry G. King, SP89 29-37.
A Dynamic Model for Present-Value Capital
SP87, 70-72.
Does Your Company Need a New Cost System? Expenditure Analysis. Sinason, David H., SP91
Cooper, Robin, SP87 45-49. 40-45.
The Two-Stage Procedure in Cost Accounting—Part A No-Cost Approach to Incorporate Behavioral
1. Cooper, Robin, SU87 43-51. Awareness Into Decision Making. Kettering,
The Two-Stage Procedure in Cost Accounting—Part Ronald C., SU91 59-63.
2. Cooper, Robin, F87 39-45.
Does Your Direct Labor-Based Cost System Make Design
Sense? Frecka, Thomas J. and Robert Understanding CAD/CAM'’s Strategic Importance.
Mclilhattan, F87 32-38. Marks, Peter A., W88 33-38.
Beyond the Variance: Cost Accounting Challenges for The Use ofD ifferent Design Processes for
the 90s. Walden, Steven, W88 39-43. Revenue-Improvement vs. Cost-Reduction
CMP and Managing Indirect Costs in the Eighties. Projects. Blank, Leland L., SU89 55-59.
Cook, Ian, Angela M. Burnett, and Paul N. Transaction-Based Overhead Considerations for
Gordon, SP88 18-28. Product Design. Dolinsky, Larry R. and
When Should You Use Machine-Hour Costing? Thomas E. Vollman, SU91 7-19.
Cooper, Robin, SP88 33-39.
Is Your Cost Management System Meeting Your Executive Briefing
Needs? Grady, Michael W., SU88 11-15. The World of Cost Management. Brimson, James A.,
The Difference Between a Cost Accounting and a SU87 68-70.
Cost Management System. Mecimore, Charles Technology, Sunk Costs, and the Make-or-Buy
D., SU88 66-68. Decision. Brimson, James A., F87 52-55.
68 Winter 1993
Cumulative Index
High-Tech Cost Accounting. Brimson, James A., Uncompensated Overtime: Total-time vs. Forty Hour
W88 53-55. Week. Sourwine, Darrell A., F92 59-64.
Improvement and Elimination of Non-Value-Added
Costs. Brimson, James A., SU88 62. Implementing Activity-Based Costing
A Cost Management Case Study. Pryor, Tom E., Understanding the Activity Costs in Activity-Based
W89 3-4. Costing Systems. Beaujon, George J. and
Corporate Mindset: Strategic Advantage or Fatal Vinod R. Singhal, SP90 51-72.
Vision. Campi, John P., SP91 53-57. Implementing Activity-Based Costing at a Process
Company. Eiler, Robert G. and John P.
Flexible Manufacturing Systems (see also Campi, SP90 43-50.
“Advanced Manufacturing Techniques” and Implementing an Activity-Based Cost System.
“CIM”) Cooper, Robin, SP90 33-42.
Flexible Manufacturing Systems: Cost Management Ten Myths that Create Barriers to the
and Cost Accounting Implications. Foster, Implementation of Activity-Based Cost Systems
George and Charles T. Horngren, F88 16-24. Turney, Peter B.B., SP90 24-32.
Estimating the Cost Impact of Flexible The Evolution of Activity-Based Costing. Troxel,
Manufacturing. Troxler, Joel, SU90 26-32. Richard B. and Milan G. Weber, SP90 14-22
How Activity-Based Costing Heips Reduce Cost.
From the Editors Turney, Peter B.B., F90 29-35.
Welcome. Eiler, Robert G., John G. Kammlade, Activity-Based Costing: Eight Questions To Answer
and Richard B. Troxel, SP87 3-4. Before You Implement. Kleinsorge, Ilene K.
Looking Back and Looking Forward. Brinker, Barry and Ray D. Tanner, F91 84-88.
J., W89 3.
Glossary of Activity-Based Management. Raffish,
ABC, Thanks, and Japanese Baseball. Brinker, Barry Norm and Peter B.B. Turney, F91 53-63.
J., SU90 3.
Software for Activity-Based Management. Borden,
“Next Generation” Thinking About Cost
James P., F91 6—38.
Management. Maisel, Lawrence S., F90 3. Activity-Based Cost Management For Continuous
Weighty Reading. Brinker, Barry J., W91 3-4. Improvement: A Process Design Framework.
The Development of Cost. King, Alfred M., SP91 3. Greenwood, Thomas G. and James M. Reeve,
Lurking Issue in Cost Management. Schonberger, W92 22-40.
Richard J., SU91 3.
No Simple Solutions. Roberts, Michael W., F91
Integrating Cost Management Systems
3-4.
Cost Management Practice: Integrating an Advanced
The State of Cost Management. Brinker, Barry J.,
Cost Management System Into Operating
W92 3-4.
Systems—Part 1. Schnoebelen, Steven C.,
From the Editors (co'umn): Letters to the Editor and
W93 50-55.
the New Cost Management Books. Brinker,
Barry J., SP92 3-4.
International Cost Management
From the Editors: Numerical Nonsense. Hall, Robert
The International Aspects of Cost Management.
W., W93 3-5.
Troxel, Richard B., SU87 3-4.
From the Editors (column). Pryor, Tom, SU92 3.
Issues and Opportunities in the Single European
Market. Mueller, James K., F89 55-58.
Government Contracting
Setting the Mood. Brandt, Linda, SP87 62-65.
The Buzz: Competitiveness. Brandt, Linda, SU87 Inventory
Is Inventory Shrinking Your Bottom Line?
62-64.
Johansson, Hank, F87 49-51.
Cost Accounting Standards Board Resumes
Inventory Control. Kelly, Kim Horan, F87 3—4
Operations. Oyer, Darrell J., F89 47-49.
Federal Procurement Rules Tightened on Consulting Simplifying the Use of the Economic Order Quantity
Formula to Control Inventory Cost. Hopson,
Costs. Oyer, Darrell J., W90 48-50.
The Byrd Amendment’s “Anti-Influence” Rules on James F., Donald R. Gibson, and Steven M.
Zimmerman, W90 8-12.
Defense Consultants. Mateer, Rodney W., F90
49-51.
Using ABC to Support Business Re-Engineering in Investment Justification
the Department of Defense. Moravec, Robert D. Investment Justification: State of the Art. Mecimore,
and Michael S. Yoemans, SU92 29-38. Charles D., SU87 65-67.
Government Contracting: Using Activity-Based Cost Performing Investment Appraisals for Advanced
Management Systems in Aerospace and Defense Manufacturing Technology. Primrose, L. and
Companies. Soloway, Lewis J., W93 56-66. Raymond Leonard, SU87 34-42.
Winter 1993 69
COST MANAGEMENT
Managing the Transition to the Factory of the Life Cycle Management
Future. Ainsworth, William J. and York P. The Path to Total Cost Management. Mcllhattan,
Freund, F87 59-62. Robert D., SU87 5-10.
Total Return Requirements for Technology Life Cycle Cost Management. Kammlade, John G.,
Investments. Blank, Leland L., F87 46-48. SP89 3.
Managing Investments Strategically. Engwall, Product Life Cycle Management. Susman, Gerald L.,
Richard L., F87 56-58. SU89 8-22.
Designing the Optimal Investment Strategy. Engwall, Object-Oriented Programming Cuts Systems Life
Richard L., W88 56-60. Cycle Costs. McCollom, Neal N., and Leland
Investment Evaluation Methodologies. Engwall, T. Blank, F90 57-61.
Richard L., SP88 40-44. Improving Profitability with Life Cycle Costing.
Justifying CAD/CAM Systems: A Case Study. Van Czyzewiski, Alan B. and Rita P. Hull, SU91
Nostrand, R.C., SP88 9-17. 20-27.
Major Attributes Used in Manufacturing System Managing Product Life Cycle Costs: An
Decision Support. Troxler, Joel W. and Leland Organizational Model. Shields, Michael D. and
T. Blank, SP88 55-58. S. Mark Young, F91 39-52.
The Effect of AMT Investment on Costing Systems
Primrose, L., SU88 27-30. Logistics Cost Management
Project Selection and the Varying Levels of Logistics Costs and Service Levels: Evaluating the
Cost/Benefit Information. Blank, Leland L., Trade-Offs. Tyndall, Gene R., SP87 50-56.
F88 51-57. Logistics and Profitability: Are the Two in Conflict?
Cost/Benefit Analysis. Engwall, Richard L., F88 Tyndall, Gene R., SU87 56-61.
64-70. Managing Logistics Costs as a Business Investment.
Investment Justification Issues. Engwall, Richard L., Herr, John D., W88 44-49.
SP89 50-53. Analyzing the Costs and Value of the Product '
Need for Change. Engwall, Richard L., SU89 Distribution Chain. Tyndall, Gene R., SP88
51-54 45-51.
CIM/JIT Investment Justification. Engwall, Richard Obtaining Better Information to Control Freight
L., F89 35-39 Costs: Some Guidelines. Tyndall, Gene R.,
Planning Is Critical to Investment Justification. SU88 55-61.
Engwall, Richard L., SU90 60-64. Logistics Under Global Market Conditions. Mueller,
Marginal Return on Invested Capital Versus Internal James K., W89 47-49.
Rate of Return. Schwan, Edward S. and Just-in-Time Logistics: Added Value for
William A. Remaley, SU91 55-58. Manufacturing Cost Management. Tyndall,
Investment Justification: Is Anything Really Wrong Gene R., SP89 54-59.
With Cost Management? Primrose, P.L., SP92
48-57 Management Accounting (see also “Cost
Management Systems” and “JIT”)
Japanese Cost Management Management Accounting in Advanced Control
Cost Management Through Functional Analysis. Environments: Defining the Territory. Ross,
Yoshikawa, Takeo, John Innes, and Falconer Gerald, Howard Armitage, and Alexander
Mitchell, SP89 14-19. Mersereau, F87 12-18.
Target Costing and How to Use It. Sakurai, Cost Management Concepts and Principles:
Michiharu, SU89 39-50. Incremental, Separable, Sunk, and Common
Cost Tables: A Foundation of Japanese Cost Costs in Activity-Based Costing. Hirsch,
Management. Yoshikawa, Takeo, John Innes, Maurice L., Jr., and Michael C. Nibbelin,
and Falconer Mitchell, F90 30-36. SP92 39-47.
Comparing the Practices of U.S. and Japanese Functional Costing for Better Teamwork and
Companies: The Implicationfso r Management Decision Support. McGroarty, J. Stanton and
Accounting. Martin, James R., Wendi K. Charles T. Horngren, W93 24-36.
Schelb, Richard C. Snyder, and Jeffrey S. The Factory in Transiiion (column): Analyzing the
Sparling, SP92 6-14. Labor Efficiency Variance to Signal Process
Engineering Problems. Levitan, Alan S. and
JIT Sidney J. Baxendale, SU92 60-69.
Cost Accounting and Cost Management in a JIT
Environment. Foster, George and Charles T. Materials Handling
Horngren, W88 4-14. The Heavy Hidden Cost of Materials Handling.
Management Accounting in a Just-in-Time Pendlebury, John and Richard Platford, SP88
Environment. DeLuzio, Mark C., W93 6-15. 4-8.
70 Winter 1993
Cumulative Index
MRP II The Pitfalls of Product Costing. Schubert, John K..,
MRP II and Cost Management: A Match Made in SU88 16.
Theory. Anderson, Alan D. and Michael R. Transaction-Based Costing for the Complex Product
Ostrenga, W88 22-25. Line: A Field Study. Shank, John K. and Vijay
Govindarajan, SU88 31-38.
Performance Measurement
Aligning Product Costing Techniques With
Reconciling Cash Flow Decision Making and
Manufacturing Realities. Jeans, Mike, F88
Accounting Performance Evaluation. Sinclair,
49-50.
Kenneth and Eli Schwartz, F87 25-31.
Beyond Product Costing: A Challenge to Cost
Human Resources in an Advanced Manufacturing
Management’s Conventional Wisdom. Johnson,
Environment. Greenberg, Penelope Sue, SP88 H. Thomas, F90 15-21.
52-54.
Value Control and Return on Investment. Tietze, Quality Costs
Armin R., SP88 29-32. Microeconomic Approach to Quality Cost Control
Monthly Closings and Performance Measurement Are Kim, Il-woon, F89 11-16.
Not Synonymous. Pryor, Tom E., F88 58-63. Quality Costs: Facilitating the Quality Initiative.
A Behavioral Model for Implementing Cost Simpson, James B. and David L. Muthler,
Management Systems. Shields, Michael D. and SP87 25-34.
S. Mark Young, W89 17-27 Reconciling the Two Views of Quality. Utzig, Larry
Accounting for Competitive Performance. Cross, V., SP87 66-69.
Kelvin and Richard Lynch, SP89 20-28. Accounting for Quality Costs in CIM. Morse, Wayne
Performance Measurement in a Just-in-Time J. and Kay M. Poston, F87 5-11.
Environment: Can Traditional Performance Managing the Flow of Quality Information in
Measurements Still Be Used? Lessner, John Manufacturing: Distributed Processing and
F89 22-28. Manufacturing Cells. Hohner, Gregory, F89
Implementing a Participative Cost Management 50-54.
Program. Stromberg, Dan and Brian H. Accounting for Quality Costs. Ponemon, Lawrence
Kleiner, F89 17-21. A., F90 44-48.
International Cost Management: Performance The Evolution of Quality Control Costs in American
Measurement in U.K. Industry. Jeans, Mike Manufacturing. Pasewark, William R., SP91
and Michael Morrow, W90 51-54. 46-52.
Managing Performance: Maximizing the Benefit of Return on Investment Through the Cost of Quality
Activity-Based Costing. Green, Alice H. and Ostrenga, Michael R., SU91 37-44.
Peter Flentov, SU90 51-59. Determining Optimal Quality Costs by Considering
Interdependence and Control: Traditional vs. Cost of Lost Sales. Heagy, Cynthia D., F91
Activity-Based Responsibility Accounting. 64-72.
McNair, CJ., SU90 15-23. Quality Costs: Managers’ Perceptions About Quality
Strategic Control and Performance Measurement. Costs. Carr, Lawrence P. and Lawrence A.
Nanni, Alfred J., Jr., J.R obb Dixon, and Ponemon, SP92 65-71.
Thomas E. Vollman, SU90 33-42.
Measures for Manufacturing Excellence: A Summary. Statistical Process Control
Kaplan, Robert S. F90 22-29. Applications ofS tatistical Process Control for
Use of Nonfinancial Performance Measures. Fisher, Financial Management. Reeve, James M. and
John W. Philpot, F88 33-41.
Joseph, SP92 31-38.
Performance Measurement: The Balanced Scorecard
Strategic Planning
Approach. Maisel, Lawrence S., SU92 44-49.
Leader/Follower Competition in the Department of
Process Value Analysis Defense. Geiger, James and Raymond L. Winn
Process Value Analysis: The Missing Link in Cost Ill, SP87 13-24.
Management. Ostrenga, Michael R. and Frank Managing Costs Strategically. Richardson, Peter R.,
R. Probst, F92 4-13. SU87 11-20.
Cost Management's Link to Strategy. Eiler, Robert
Product Costing G., W88 3.
Measuring Product Profitability in Today’s Advancing Nations Disease—A Call for
Manufacturing Environment. Santori, Peter R. Prescriptions. Kammlade, John G., SP88 3.
F87 19-24. The New Manufacturing Environment. Blackburn,
Sales Mix: The Key to Needed Profit. Wagner, Joseph D., SU88 4-10.
James J., W88 26-32. Strategic Cost Analysis: A Case Study. Shank, John
Product Costing in a High-Tech Environment. K., Vijay Govindarajan, and Eric Spiegel, F88
Mecimore, Charles D., W88 50-52. 25-33.
Winter 1993 71
COST MANAGEMENT
Strategic Cost Analysis: A Case Study. Surveys
Govindarajan, Vijay and John K. Shank, W89 Survey of Senior Manufacturing Executives.
5-15. Ainsworth, William J., SU88 4.
Cost/Value Analysis: A Strategic Tool. McGaughey, The Slow Pace of Meaningful Change in Cost
Nick and Claire Starry, SU89 32-38. Systems. Emore, James R. and Joseph A. Ness,
Cost Managements Link to Strategy. Eiler, Robert W91 36-45.
G. F89 3-4. Accounting Innovations: A Cross-Sectional Survey of
In Search of a Strategy. Pryor, Tom E., F89 40-46. Manufacturing Firms. Green, Forrest B. and
Integrating Accounting, Planning, and Control. Felix E. Amenkhienan, SP92 58-64.
Biggs, Joseph R., Ellen J. Long, and Karl E.
Fraedrich, SP91 11-21. Taxation
Strategic Cost Management and the Value Chain. The Impact of the Tax Reform Act of 1986 on Cost
Shank, John K. and Vijay Govindarajan, W92 Accounting. Gust, Bernard, SU87 52-55.
5-21.
Strategic Cost Management: Tailoring Controls to Technology Accounting
Strategies. Govindarajan, Vijay and John K. Technology Accounting. Brimson, James A., W89
Shank, F92 14-24. 28-33.
Effective Long-Term Cost Reduction: A Strategic
Perspective. Shields, Michael D. and S. Mark Transfer Pricing
Young, SP92 16-30. Analyzing Your Company’s Transfer Pricing
Practices. Eccles, Robert G., SU87 21-33.
Supplier Relationships Transfer Pricing for Short-Run Profit Maximization
Measuring the Cost of Ownership. Carr, Lawrence in Manufacturing. Aranoff, Gerald, F90
P., and Christopher D. Ittner, F92 42-51. 37-43.
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