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The Routledge Companion to Cost Management: Routledge Companions in Business, Management and Marketing

Editat de Falconer Mitchell, Hanne Nørreklit, Morten Jakobsen
en Limba Engleză Paperback – 14 oct 2024
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.
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Specificații

ISBN-13: 9781032920412
ISBN-10: 1032920416
Pagini: 406
Ilustrații: 97
Dimensiuni: 174 x 246 mm
Greutate: 0.75 kg
Ediția:1
Editura: Taylor & Francis
Colecția Routledge
Seria Routledge Companions in Business, Management and Marketing

Locul publicării:Oxford, United Kingdom

Public țintă

Academic

Cuprins

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

Notă biografică

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

Recenzii

'This wide-ranging, up-to-date, clear and detailed survey will be an essential resource for researchers and practitioners alike in the field of cost management.'
Brian Rutherford, University of Kent, UK
'This companion covers an admirable range of topics in cost management, from the very well known, such as budgeting, to capacity usage. Seminal papers are blended with very recent research, producing an excellent handbook for academics and students seeking a concise summary of knowledge in the field.'
Bruce Gurd, University of Southern Australia, Australia
'These lucid, comprehensive contributions from leading researchers internationally analyze and document, with practical illustrations throughout, the now substantive contemporary research on the dramatically changing scope and practices of management accounting, including lean manufacturing, managing services, customer accounting, performance management, strategy, inter-organizational controls, and environmental accounting. It is an invaluable and essential source for academics, students and practitioners alike.'
Trevor Hopper, University of Sussex, UK

Descriere

Over the last two decades, cost management has been an area of dynamic change and development. The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area.