Table of contents
Tradeoffs within costing systems between incentives and measurement objectives
Michael Alles, Srikant Datar, Mahendra GuptaExplains that a common problem of cost control at design stage is the firm’s (manager’s) desire for the lowest cost compatible with supporting innovation and the designer’s…
Perpetual analysis and continuous improvements: a must for organizational competitiveness
Satish MehraOutlines increasing US concern over the inadequacy of traditional cost‐based performance measures in helping manufacturing businesses to achieve excellence in operations and…
Three routes for target costing
Mohamed E. Bayou, Alan ReinsteinSuggests that many Western managers find target costing hard to understand, gives an overview of the Japanese approach and explains three paths towards rational cost decrease…
On the need and opportunities for improving costing and cost management in healthcare organizations
Robert Capettini, Chee W. Chow, Alan H. McNameeExplains how activity‐based costing (ABC) can be applied to hospitals and outlines some previous research on its use and benefits. Reports a survey of US health administrators to…
Cost management system: an operational overview
Surendra P. Agrawal, Satish Mehra, Philip H. SiegelDefines cost management as “a set of techniques and methods for controlling and improving a company’s activities and processes, its products and services” to achieve continuous…
ISSN:
0307-4358Online date, start – end:
1975Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Don Johnson