Table Of Contentae
(
I
The following topical index is a comprehensive list of all articles and columns that have appeared in
Journal of Cost Management, Volume 10, Number 4 (Winter 1997) through Volume 11, Number 5 Cha
(S‘ eptemb: er/October 1997n).e The i; ndex i; s organi,z ed by S. ubje5 ct and, then, by Author. Bi
J
Sie , — Pee ; F ie Con
Activity-Based Budgeting (see also “Activity-Based Why Does Business Need a Balanced Scorecard?,” Robert 7
Costing’’) S. Kaplan and David P. Norton, May/June 1997: 5-10. ;
“A Case Study on Activity-Based Budgeting,” Sofia Borjesson, Business Process Reengineering 1
Winter 1997: 7-18. “Cost Reduction and Process Reengineering in Hospi-
. : : Cost
Activity-Based Costing (see also “Activity-Based tals,” John H. Evans, III, Yuhchang Hwang, and Nandu “Cc
Management’’) J. Nagarajan, May/June 1997: 20-27. (
“Activity-Based Costing in a University Setting,’ Daniel D. Capacity Management S
Acton and William D.J. Cotton, March/April 1997: 32-38. “Capacity Management for Continuous Improvement,” “Ci
“Avoiding the Death Spiral:A Case for Activity-Based Costing,” William Maguire and Desmond Heath, January/February a
Suresh Radhakrishnan and Bin Srinidhi, Winter 1997: 19-24. 1997: 26-31. KC,
“A Case Study on Activity-Based Budgeting,” Sofia Borjesson, “Synchronous Manufacturing: Putting the Goal to Work,”
Winter 1997: 7-18. Zabihollah Rezaee and Robert C. Elmore, March/April
‘Designing an Information System Using Activity-Based Cost- 1997: 6-15. “In
ing and the Theory of Constraints,” Robert Campbell, Peter “The Theory of Constraints Versus Contribution Margin J
Brewer, and Tina Mills, January/February 1997: 16-25. Analysis for Product Mix Decisions,” Brian Atwater and Fron
“Implementinga n ABC Pilot atWhirlpool,’ Cynthia Beier Gree- Margaret L. Gagne, January/February 1997: 6-15. “Er,
Save a>?n d e. c . ¢ . —re wnle y } de_ a“ 3 | 997: : 16-n2e1 é Cone Seis ion : r : t]
“InmtePgr atingc C aSn d5, B Mitnala saitKha tt Carea agayMep any, “Acti: vity-Based Co. sti‘ ng i] n a UniversitP y S: ettinF g,’ * Danie‘ l “ErF.r
Mahesh Gupta, Sid Baxendale, and Kathy McNamara, ein ; oe
sages : eat ah fia power ’ ieiais D. Acton and William DJ. Cotton, March/April 1997: I
July/August ;9 si : - , 32-38. r
“Is It Time to Revisit Zero-Base Budgeting?,”’ Lawrence P. we : J ae . “re
G * , ~ \ : po ent ets _— inte “Avoiding the Death Spiral:A Case for Activity-Based Cost- Fr
srasso, March/April 1997: 22-30. BTR, ies re
“Revieowes : Act: ivityf- Based ; Cost Management: Making It i1n9g,-’2 4S uresh Radhakrishnan and Bin Srinidhi, Winter 1997: "B
Work,” Jack M. Ruhl, January/February 1997: 46-47. ae © ae oon eo ane Yr
iit sista a Efe “A Case Study on Activity-Based Budgeting,” Sofia Borjes- si
“Survey on Activity-Based Costing: A Survey of U.S. Man- i d = dN i l'
: : fABC” F ‘ Shi ; son, Winter 1997: 7-18.
ufacturerso n Implementation o .’ Eunsup Shim an ; ; :
A :S ps a | “ 1 1997: 39-4] . “Case Study: Weyerhauser’s Integrated Performance Mea- Infor
A.J. Stagliano, March/April 1997: 39-41. ¥ “De
a SES nate P : surement,’ Paul Hribar, R. Murray Lindsay, and Alan R. | De
“Using ABC to Identify Cost Drivers in a Manufacturing se ‘ ; |
: _ pany ong am : Loustel, May/June 1997: 36-40. ay
Environment,” Brian L. McGuire, Mehmet C. Kocakulah, re aes aL : B
Hohn W.D S ber/October 1997: 22-28 Cost Analysis with a Strategic Emphasis: The Bridgewater
and a John W. Daf gue, SeI ptember/October 7: 22-28. Caaset ings Ca‘sie,g”i Joseph G.s eS an Miguel and John K. Shank, Inter
Activity-Based Management (see also “‘Activity-Based September/October 1997: 6-14. “Int
Costing”) “Cost Driver Analysis in the Airline Industry,’ Carlos Siau (I
“Cost Information: The Use of Cost Information for Mak- and Dirk Van Lindt, July/August 1997: 37-47. Manz
iinnge Operraattiinngg Decviass ions,. ” ill Lynn H. Boyd, May/, Jun} e > 199Q77:- ‘“ Implementing an ABC . PiP lot at Whi- rlpool,’ opC ynthia. Beie: r “Fas
429-_4A7T. Gr: eeson and Mehmet C.. Kocakulah, March/April: 19977: | F;
“IntegrTaOCt ianndAgBC M ina Health Care CompanyMa,h’es h 16-21. “Ben
Gupta, Sid Baxendale, and Kathy McNamara, July/August “Cost Reduction and Process Reengineering in Hospi- | P)
19O907:7 . 234-2:3232. tals,” oa John H. E: vans, II], . Yuhchang Hwang, and Nandu | be
“Reviews: Activity-Based Cost Management: Making It J. Nagarajan, May/June 1997: 20-27. “Ma
Work,” Jack M. Ruhl, January/February 1997: 46-47. “Industry Perspectives: Product Costing in the Paper Tk
Balanced Scorecard f Industry,” John Fogelholm, September/October 1997: | “Thi
“Balanced Scorecards for New Product Development,’ Carey 42-46. Perfo
C. Curtis and Lynn W. Ellis, May/June 1997: 12-18. “Integrating TOC and ABCM in a Health Care Compa- | “Cas
“Reviews:The Balanced Scorecard, Jack M.Ruhl,Winter 1997: ny,” Mahesh Gupta, Sid Baxendale, and Kathy McNa- | su
52-54. mara, July/August 1997: 23-33. | L<
JORNAL OF COST MANAGEMENT
46
ae
(
I
The following topical index is a comprehensive list of all articles and columns that have appeared in
Journal of Cost Management, Volume 10, Number 4 (Winter 1997) through Volume 11, Number 5 Cha
(S‘ eptemb: er/October 1997n).e The i; ndex i; s organi,z ed by S. ubje5 ct and, then, by Author. Bi
J
Sie , — Pee ; F ie Con
Activity-Based Budgeting (see also “Activity-Based Why Does Business Need a Balanced Scorecard?,” Robert 7
Costing’’) S. Kaplan and David P. Norton, May/June 1997: 5-10. ;
“A Case Study on Activity-Based Budgeting,” Sofia Borjesson, Business Process Reengineering 1
Winter 1997: 7-18. “Cost Reduction and Process Reengineering in Hospi-
. : : Cost
Activity-Based Costing (see also “Activity-Based tals,” John H. Evans, III, Yuhchang Hwang, and Nandu “Cc
Management’’) J. Nagarajan, May/June 1997: 20-27. (
“Activity-Based Costing in a University Setting,’ Daniel D. Capacity Management S
Acton and William D.J. Cotton, March/April 1997: 32-38. “Capacity Management for Continuous Improvement,” “Ci
“Avoiding the Death Spiral:A Case for Activity-Based Costing,” William Maguire and Desmond Heath, January/February a
Suresh Radhakrishnan and Bin Srinidhi, Winter 1997: 19-24. 1997: 26-31. KC,
“A Case Study on Activity-Based Budgeting,” Sofia Borjesson, “Synchronous Manufacturing: Putting the Goal to Work,”
Winter 1997: 7-18. Zabihollah Rezaee and Robert C. Elmore, March/April
‘Designing an Information System Using Activity-Based Cost- 1997: 6-15. “In
ing and the Theory of Constraints,” Robert Campbell, Peter “The Theory of Constraints Versus Contribution Margin J
Brewer, and Tina Mills, January/February 1997: 16-25. Analysis for Product Mix Decisions,” Brian Atwater and Fron
“Implementinga n ABC Pilot atWhirlpool,’ Cynthia Beier Gree- Margaret L. Gagne, January/February 1997: 6-15. “Er,
Save a>?n d e. c . ¢ . —re wnle y } de_ a“ 3 | 997: : 16-n2e1 é Cone Seis ion : r : t]
“InmtePgr atingc C aSn d5, B Mitnala saitKha tt Carea agayMep any, “Acti: vity-Based Co. sti‘ ng i] n a UniversitP y S: ettinF g,’ * Danie‘ l “ErF.r
Mahesh Gupta, Sid Baxendale, and Kathy McNamara, ein ; oe
sages : eat ah fia power ’ ieiais D. Acton and William DJ. Cotton, March/April 1997: I
July/August ;9 si : - , 32-38. r
“Is It Time to Revisit Zero-Base Budgeting?,”’ Lawrence P. we : J ae . “re
G * , ~ \ : po ent ets _— inte “Avoiding the Death Spiral:A Case for Activity-Based Cost- Fr
srasso, March/April 1997: 22-30. BTR, ies re
“Revieowes : Act: ivityf- Based ; Cost Management: Making It i1n9g,-’2 4S uresh Radhakrishnan and Bin Srinidhi, Winter 1997: "B
Work,” Jack M. Ruhl, January/February 1997: 46-47. ae © ae oon eo ane Yr
iit sista a Efe “A Case Study on Activity-Based Budgeting,” Sofia Borjes- si
“Survey on Activity-Based Costing: A Survey of U.S. Man- i d = dN i l'
: : fABC” F ‘ Shi ; son, Winter 1997: 7-18.
ufacturerso n Implementation o .’ Eunsup Shim an ; ; :
A :S ps a | “ 1 1997: 39-4] . “Case Study: Weyerhauser’s Integrated Performance Mea- Infor
A.J. Stagliano, March/April 1997: 39-41. ¥ “De
a SES nate P : surement,’ Paul Hribar, R. Murray Lindsay, and Alan R. | De
“Using ABC to Identify Cost Drivers in a Manufacturing se ‘ ; |
: _ pany ong am : Loustel, May/June 1997: 36-40. ay
Environment,” Brian L. McGuire, Mehmet C. Kocakulah, re aes aL : B
Hohn W.D S ber/October 1997: 22-28 Cost Analysis with a Strategic Emphasis: The Bridgewater
and a John W. Daf gue, SeI ptember/October 7: 22-28. Caaset ings Ca‘sie,g”i Joseph G.s eS an Miguel and John K. Shank, Inter
Activity-Based Management (see also “‘Activity-Based September/October 1997: 6-14. “Int
Costing”) “Cost Driver Analysis in the Airline Industry,’ Carlos Siau (I
“Cost Information: The Use of Cost Information for Mak- and Dirk Van Lindt, July/August 1997: 37-47. Manz
iinnge Operraattiinngg Decviass ions,. ” ill Lynn H. Boyd, May/, Jun} e > 199Q77:- ‘“ Implementing an ABC . PiP lot at Whi- rlpool,’ opC ynthia. Beie: r “Fas
429-_4A7T. Gr: eeson and Mehmet C.. Kocakulah, March/April: 19977: | F;
“IntegrTaOCt ianndAgBC M ina Health Care CompanyMa,h’es h 16-21. “Ben
Gupta, Sid Baxendale, and Kathy McNamara, July/August “Cost Reduction and Process Reengineering in Hospi- | P)
19O907:7 . 234-2:3232. tals,” oa John H. E: vans, II], . Yuhchang Hwang, and Nandu | be
“Reviews: Activity-Based Cost Management: Making It J. Nagarajan, May/June 1997: 20-27. “Ma
Work,” Jack M. Ruhl, January/February 1997: 46-47. “Industry Perspectives: Product Costing in the Paper Tk
Balanced Scorecard f Industry,” John Fogelholm, September/October 1997: | “Thi
“Balanced Scorecards for New Product Development,’ Carey 42-46. Perfo
C. Curtis and Lynn W. Ellis, May/June 1997: 12-18. “Integrating TOC and ABCM in a Health Care Compa- | “Cas
“Reviews:The Balanced Scorecard, Jack M.Ruhl,Winter 1997: ny,” Mahesh Gupta, Sid Baxendale, and Kathy McNa- | su
52-54. mara, July/August 1997: 23-33. | L<
JORNAL OF COST MANAGEMENT
46
“A 100-Year History of the Control Function at Ford Motor “Performance Measurement: Customer Satisfaction Through
Company,” Mohamed E. Bayou and Bernard | Gerber, Performance Evaluation,” Nancy L.Bledsoe and RobertW
May/June 1997: 28-33. Ingram, Winter 1997: 43-50.
“Using ABC to Identify Cost Drivers in a Manufacturing Envi-
Profit Analysis
ronment,” Brian L. McGuire, Mehmet C. Kocakulah, and John
“Constraint-Based Profitability Analysis:SteBpeyponidn g theThe
W. Dague, September/October 1997: 22-28
‘ory of Constraints,” Robert Hall, Nicholas P Galambos, and
Change Management
Margaret Karlsson, July/August 1997: 6-10.
“Change Management: Why Major Change Programs Fail
“Using Total Profit Analysis to Model Supply Chain Deci-
An Integrative Analysis,’ Farshad Rafii and Lawrence P. Carr,
sions,” Lisa M. Ellram and Ed FeitzingeJru,l y August 199 7
January/February 1997: 41-45.
PB, 21
Continuous Improvement
Reviews
“The New Model for Improvement-Total Improvement
“Benchmarking Videos,” Jack M. Ruhl, Winter 1997: 54-56.
Management,” H. James Harrington, January/February
1997: 32-39. “The Balanced Scorecard,” Jack M. Ruhl, Winter 1997: 52-54
“Activity-Based Cost Management: Making It Work,” Jack
Cost Information
M. Ruhl, January/February 1997: 46-47.
“Cost Analysis with a Strategic Emphasis: The Bridgewater
“Target Costing: Target Costing-A Book Review,” Carey ¢
Castings Case,” Joseph G. San Miguel and John K. Shank,
Curtis, March/April 1997: 42-43.
Sepiember/October 1997: 6-14.
“Cost Driver Analysis in the Airline Industry,’ Carlos Siau Strategic Cost Management
and Dirk Van Lindt, July/August 1997: 37-47. “Cost Analysis with a Strategic Emphasis: The Bridgewater
“Cost Information:The Use of Cost Information for Mak- Castings Case,” Joseph G. San Miguel and John K. Shank,
ing Operating Decisions,” Lynn H. Boyd, May/June September/October 1997: 6-14.
1997: 42-47. “Using Total Profit Analysis to Model Supply Chain Deci-
“Industry Perspectives: Product Costing in the Paper Industry,” sions,” Lisa M. Ellram and Ed FeitzingerJ,ul y/ August 1997
John Fogelholm, September/October 1997: 42-46 12-21.
From the Editor Survey
“From the Editor: Management by Subtraction and Letter to “Survey on Activity-Based Costing: A Survey of U.S. Manu-
the Editor,’ Barry J. Brinker, Winter 1997: 4-6. facturers on Implementation of ABC,” Eunsup Shim and
“From the Editor: Big Changes, New Publications, and the A.J. Stagliano, March/April 1997: 39-41.
Theory of Constraints,” Barry J. Brinker, January/Feb-
Target Costing
ruary 1997: 4-5.
“Formula for Success: Target Costing for Cost-Plus Pricing
“From the Editor: Integrated Cost Management: A Compa
nywide Prescription for Higher Profits and Lower Costs,” Companies,” Mohamed E. Bayou and Alan Reinstein, Sep-
Barry M. Brinker, March/April 1997: 4-5. tember/October 1997: 30-34.
“From the Editor,” Lawrence S. Maisel, September/October “Target Costing-A Book Review,’ Carey C Curtis,
1997: 4-5. March/April 1997: 42-43.
Information Systems Theory of Constraints
“Designinga n Information System Using Activity-Based Cost- “Constraint-Based Profitability Analysis: Stepping Beyond the
ing and the Theory of Constraints,” Robert Campbell, Peter Theory of Constraints,” Robert Hall, Nicholas P. Galam-
Brewer, and Tina Mills, January/February 1997: 16-25. sbos, and Margaret Karlsson, July/August 1997: 6-10.
International Cost Management “Designing an Information System Using Activity-Based
“International Perspectives: German Cost Management Systems Costing and the Theory of Constraints,” Robert Camp-
(Part 1),” Bernd Gaiser, September/October 1997: 35-41 bell, Peter Brewer, and Tina Mills, January/February 1997:
Management Accounting 16-25.
“Faster Access to More Information for Better Decisions,A’ . “From the Editor: Big Changes, New Publications, and the
Faye Borthick and Harold P. Roth, Winter 1997: 25-30 Theory of Constraints,” Barry J. Brinker, January/Febru-
“Implementing Management Innovations Successfully: ary 1997: 4-5.
Principles for Lasting Change,” S. Mark Young, Septem- “Integrating TOC and ABCM in a Health Care Company,”
ber/October 1997: 16-20. Mahesh Gupta, Sid Baxendale, and Kathy McNamara,
“Making New Things Familiar and Familiar Things New,” July/August 1997: 23-33.
Tom Pryor, Winter 1997: 38-42. “Synchronous Manufacturing: Putting the Goal to Work,”
“Three Significant Digits,’ Alfred M. King, Winter 1997: 32 1-3727. Zabihollah Rezaee and Robert C. Elmore, March/April
Performance Measurement 1997: 6-15.
“Case Study: Weyerhauser’s Integrated Performance Mea- “The Theory of Constraints Versus Contribution Margin
surement,” Paul Hribar, R. Murray Lindsay, and Alan R. Analysis for Product Mix Decisions,” Brian Atwater and
Loustel, May/June 1997: 36-40. Margaret L. Gagne, January/February 1997: 6-15.
JORNAL OF COST MANAGEMENT
47
Author Index
Acton, Daniel D.,and William D.J. Cotton,“ Activity-Based Grasso, Lawrence P., “Is It Time to Revisit Zero-Base Bud-
Costing in a University Setting,” March/April 1997: geting?,” March/April 1997: 22-30.
32-38. Gupta, Mahesh, Sid Baxendale, and Kathy McNamara, “Inte-
Atwater, Brian, and Margaret L. Gagne, “The Theory of grating TOC and ABCM in a Health Care Company,”
Constraints Versus Contribution Margin Analysis for July/August 1997: 23-33.
Product Mix Decisions,” January/February 1997: 6-15. Hall, Robert, Nicholas P Galambos,and Margaret Karlsson,“Con-
Bayou, Mohamed E., and Alan Reinstein, “Formula for Suc- straint-Based Profitability Analysis: Stepping Beyond the The-
cess: Target Costing for Cost-Plus Pricing Companies,” Sep- ory of Constraints,Ju”l y/ August 1997: 6-10.
tember/October 1997: 30-34. Harrington, H. James, “The New Model for Improvement-
Bayou, Mohamed E., and Bernard L. Gerber, “A 100-Year Total Improvement Management,’ January/February 1997:
History of the Control Function at Ford Motor Compa- 32-39.
ny,” May/June 1997: 28-33. Hribar, Paul, R. Murray Lindsay, and Alan R. Loustel, “Case
Beier Greeson, Cynthia, and Mehmet C. Kocakulah, “Imple- Study: Weyerhauser’s Integrated Performance Measure-
menting an ABC Pilot at Whirlpool,” March/April 1997: ment,” May/June 1997: 36-40.
16-2 Kaplan, Robert S:, and David P. Norton, “Why Does Business
Bledsoe, Nancy L.,and Robert W. Ingram,“Periormance Mea-
Need a Balanced Scorecard?’ May/June 1997: 5-10.
surement: Customer Satisfaction Through Performance
King,Alfred M.,“Three Significant Digits,’ Winter 1997:31-37.
Evaluation,’ Winter 1997: 43-50.
Maguire, William, and Desmond Heath, “Capacity Manage-
Borjesson, Sofia, “A Case Study on Activity-Based Budget-
ment for Continuous Improvement,” January/February
ing,’ Winter 1997: 7-18.
1997: 26-31.
Borthick, A. Faye, and Harold P. Roth, “Faster Access to More Maisel, Lawrence S., “From the Editor,’ September/October
Information for Better Decisions,’ Winter 1997: 25-30.
1997: 4-5.
Boyd, Lynn H., “Cost Information: The Use of Cost Infor-
McGuire, Brian L., Mehmet C. Kocakulah, and John W.
mation for Making Operating Decisions,” May/June 1997:
Dague, “Using ABC to Identify Cost Drivers in a Manu-
42-47.
facturing Environment,” September/October 1997:22-28.
Brinker, Barry J.,“From the Editor: Big Changes, New Publi-
Pryor, Tom, “Making New Things Familiar and Familiar
cations, and the Theory of Constraints,’ January
Things New,’ Winter 1997: 38-42.
February 1997: 4-5.
Radhakrishnan, Suresh, and Bin Srinidhi, “Avoiding the
Brinker, Barry J., “From the Editor: Management by Sub-
Death Spiral: A Case for Activity-Based Costing,” Winter
traction and Letter to the Editor,’ Winter 1997: 4-6.
1997: 19-24.
Brinker, Barry M.,“From the Editor: Integrated Cost Man-
Rafii, Farshada,n d Lawrence P. Carr,““Change Management:
igement: AC ompanywide Prescription for Higher Profits
Why Major Change Programs Fail: An Integrative Analy-
and Lower Costs,” March/April 1997: 4-5.
sis,’ January/February 1997: 41-45.
‘ampbell, Robert, Peter Brewer, and Tina Mills, “Designing
Rezaee, Zabihollah, and Robert C. Elmore, “Synchronous
in Information System Using Activity-Based Costing and
Manufacturing: Putting the Goal to Work,” March/April
the Theory of Constraints,” January/February 1997: 16-25.
1997: 6-15.
ollins, Stephen H.,“From the Editor,’ July/August 1997: 4.
Ruhl, Jack M.,“Review:The Balanced Scorecard and Bench-
ollins, Stephen H.,“From the Editor,” May/June 1997: 4.
‘urtis, Carey C., “Target Costing: Target Costing-A Book marking Videos,’ Winter 1997: 52-56.
Review,” March/April 1997: 42-43. Ruhl, Jack M., “Reviews: Activity-Based Cost Management:
surtis, Carey C., and Lynn W. Ellis, “Balanced Scorecards for Making It Work,” January/February 1997: 46-47.
New Product Development,” May/June 1997: 12-18. San Miguel, Joseph G.,and John K.Shank,“Cost Analysis with
Ellram, Lisa M., and Ed Feitzinger, “Using Total Profit Analy- a Strategic EmphasisT:h e Bridgewater Castings Case,” Sep-
sis to Model Supply Chain Decisions,’ July/August 1997: tember/October 1997: 6-14.
12-21. Shim, Eunsup, and A.J. Stagliano, “Survey on Activity-Based
Evans, John H. II, Yuhchang Hwang, and Nandu J. Nagara- Costing: A Survey of U.S. Manufacturers on Implementa-
jan, “Cost Reduction and Process Reengineering in Hos- tion of ABC,” March/April 1997: 39-41.
pitals,”” May/June 1997: 20-27 Siau, Carlos, and Dirk Van Lindt, “Cost Driver Analysis in the
FogelhJoohn,l “mInd,us try Perspectives: Product Costing in Airline Industry,” July/August 1997: 37-47.
the Paper Industry,’ September/October 1997: 42-46. Young, S. Mark, “Implementing Management Innovations
Gaiser, Bernd, “International Perspectives: German Cost Man- Successfully: Principles for Lasting Change,” September/
agement Systems (Part 1),”September/October 1997:35-41. October 1997: 16-20.
JORNAL OF COST MANAGEMENT
