ABSTRACT
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.
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
