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List of tables and figures=viii

Notes on contributors=xi

1. Introduction / Morten Jakobsen ; Falconer Mitchell ; Hanne Nørreklit=1

PART I. Cost control issues=7

2. Budgetary control : what's been happening? / David Marginson=9

3. Management accounting system problems in the context of Lean : development of a proposed solution / Thomas Borup Kristensen ; Poul Israelsen=32

4. ICT systems and cost management / Timo Hyvönen=56

5. Functional analysis / Takeo Yoshikawa ; John Innes=71

6. Target costing : market-driven cost management / Peter Kajüter=82

7. Continuous improvement and Kaizen Costing / Takeo Yoshikawa ; Reza Kouhy=96

PART II. Cost management and decision-making=109

8. Specifying conditions for cost systems generating relevant decision-making costs / Samuel C.A. Pereira ; Falconer Mitchell=111

9. Designing time-driven activity-based costing systems : a review and future research directions / Sophie Hoozée=126

10. The theory of constraints / David Dugdale=145

11. The dynamics of management accounting and control systems / Trond Bjørnenak ; Katarina Kaarbøe=163

12. Capacity usage / Lino Cinquini ; Andrea Tenucci=174

PART III. Inter-organizational cost management perspectives=197

13. Cost management and the provision of support services in large organizations / Will Seal ; Ian Herbert=199

14. Inter-organizational cost management / Morten Jakobsen=215

15. New directions for research on outsourcing decision-making / Lars Bråd Nielsen=229

16. Customer relations and cost management / Trond Bjørnenak ; Øyvind Helgesen=250

PART IV. Strategy and cost management=267

17. A new framework for strategic cost management : an empirical investigation of strategic decisions in Britain, the USA and Japan / Chris Carr ; Katja Kolehmainen ; Falconer Mitchell=269

18. Quality costing / Riccardo Giannetti=296

19. Environmental cost management for green production / Alessandro Marelli=320

20. Performance measurement systems―beyond generic actions / Rainer Lueg ; Hanne Nørreklit=342

21. Methodologies for managing performance measurement / Lino Cinquini ; Falconer Mitchell ; Hanne Nørreklit ; Andrea Tenucci=360

22. Cost management in the digital age / Alnoor Bhimani=381

Index=389

Tables

1.1. Resource deprival value(or opportunity cost)=3

3.1. The activity path for value stream 1=39

3.2. The visual board=40

3.3. The traditional reporting format=41

3.4. Cost of waste―traditional perspective=42

3.5. Lean KPI reporting=43

3.6. Lean financial reporting=45

3.7. Cost of waste according to the Lean financial model and the relativity measure=47

3.8. Summary of relativity measure=48

5.1. Existing parts, functions and costs=76

5.2. Costs and values of functions=77

5.3. Final parts, functions and costs=79

7.1. Working hours for Kousuu=101

7.2. Kousuu for Kaizen activity statement=102

7.3. Kaizen activities=103

8.1. Values for benchmark costs, resource usage and total costs=113

8.2. Product cost driver rates=119

8.3. Foundation of a product cost system generating relevant costs for decision-making=122

9.1. Summary of time-driven ABC articles referenced in Proquest up to 2011=133

10.1. Product and process data=158

11.1. Different perspectives on dynamic management accounting and control systems=172

12.1. Definitions of capacity=177

12.2. Capacity configurations and overhead rates=178

12.3. A synthesis of capacity models=182

12.4. Hourly productivity and cost of resources in Company SK=185

12.5. Capacity figures for each line(hours)(Company SK)=186

12.6. Absolute and relative values of capacity(Company SK)=187

12.7. Capacity as time-of-work effort(Company SK)=188

12.8. Practical capacity in budgetary control=191

14.1. A simple example to illustrate an open book concerning a product development project=218

15.1. Comparison between relevant cost of internal production and the quotation price when idle capacity remains=231

15.2. The total cost under make-or-buy when opportunity cost exists=231

15.3. The historical shift in the focus of outsourcing decision-making as new theories of the firm have been introduced=232

15.4. Adding up the cost increments under make-or-buy when the costing analysis is based on TCO=238

15.5. Adding up the cost increments under make-or-buy when the costing analysis is based on SCM and the value-chain framework=242

15.6. Typical measures of learning=243

16.1. Weights and values of attributes in an Executive MBA programme=262

16.2. Calculating value multipliers=263

16.3. The design of control systems and strategic positioning=264

17.1. Analysis of contextual positions of investigated companies=279

17.2. Use of capital budgeting techniques by contextual categories=281

17.3. Financial targets and time horizons by contextual categories=281

18.1. Definitions of quality costs and quality losses=307

18.2. Quality costs in the product development and design stage=315

21.1. Summary of the performance measurement of Company A and Company B=378

Figures

3.1. The flow layout and activity path in the example=38

4.1. Research genres in management accounting-oriented ERP research=59

4.2. The structure of the new cost management system=60

5.1. Propelling ballpoint pen functional family tree=75

5.2. Disposable ballpoint pen functional family tree=78

6.1. Target costing process=83

6.2. Product-level target costing=85

6.3. Component-level target costing at Volkswagen=88

6.4. Component-level target costing at Volkswagen=89

8.1. Theoretical foundations of an aggregate output=118

10.1. 'Old' and 'new' critical paths=150

10.2. A, I and V processes=154

10.3. Proposed throughput accounting statement=156

11.1. Time horizon and uncertainty/flexibility=168

11.2. System dimensions=170

12.1. CAM-I capacity model=184

12.2. The CAM-I expanded capacity model=185

12.3. Capacity class rates of different lines(Company SK)=188

12.4. Capacity cost sheet per line(Company SK)=189

12.5. Variance analysis and unused capacity=191

12.6. The value creation model=192

13.1. Transforming and outsourcing business processes=202

13.2. Moving to a shared service centre structure=205

13.3. A consultant perspective on the SSM=207

15.1. The outsourcing decision matrix=240

15.2. Approximation of the cost reduction from learning on the basis of volume as both a direct and indirect proxy for the rate of learning=243

16.1. The Lorenz curve of customer revenues of a sample of 176 customers=255

16.2. Customer profits in NOK ranked descending―per customer and accumulated=256

16.3. The Stobachoff curve for the customer sample=257

16.4. Customer segments based on relative customer product margins and relative costs to serve=259

16.5. Customer segments based on customer revenues and relative customer results=260

16.6. Matching customer value and value-added costs=262

17.1. Oldman and Tomkins'(1999) four-state cost management model=273

17.2. Contextual framework for strategic investment decision-making practices=276

17.3. Contextual positions of investigated companies=280

17.4. Contextual strategic investment decision-making approaches=284

18.1. A collaborative approach for managing project cost of poor quality=299

18.2. The old cost-of-quality model=300

18.3. The new cost-of-quality model=302

18.4. An example of change of costs per unit of good product over time=304

18.5. Example of activities classified according to the PAF model=312

18.6. An example of internal failure costs breakdown through ABC=313

19.1. EMA framework=323

19.2. Changes of status between internal and external environmental costs=324

19.3. Original and actual environmental costs at a refinery=325

19.4. Different typologies of criteria to classify environmental costs=332

19.5. Trade-off between traceability of environmental costs and the strategic relevance for current and future profits/risks=333

20.1. Schematic relationships between causal, intervening and end-result variables=345

20.2. How quality drives profitability and growth=347

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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.



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.



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