Abstract

1. Introduction (Morten Jakobsen, Falconer Mitchell and Hanne Norreklit) Part I: Cost Control Issues 2. Budgetary Control: What's been Happening? (David Marginson) 3. Management Accounting System Problems in Context of Lean: Development of a Proposed Solution (Thomas Borup Kristensen and Poul Israelsen) 4. ICT Systems and Cost Management (Timo Hyvonen) 5. Functional Analysis (Takeo Yoshikawa and John Innes) 6. Target Costing: Market-Driven Cost Management (Peter Kajuter) 7. Continuous Improvement and Kaizen Costing (Takeo Yoshikawa and Reza Kouhy) Part II: Cost Management and Decision Making 8. Specifying Conditions for Cost Systems Generating Relevant Decision Making Costs (Samuel C. A. Pereira and Falconer Mitchell) 9. Designing Time-Driven Activity-Based Costing Systems: A Review and Future Research Directions (Sophie Hoozee) 10. The Theory of Constraints (David Dugdale) 11. The Dynamics of Management Accounting and Control Systems (Trond Bjornenak and Katarina Kaarboe) 12. Capacity Usage (Lino Cinquini and Andrea Tenucci) Part III: Inter-Organizational Cost Management Perspectives 13. Cost Management and the Provision of Support Services in Large Organizations (Will Seal and Ian Herbert) 14. Inter-Organizational Cost Management (Morten Jakobsen) 15. New Directions for Research on Outsourcing Decision-Making (Lars Brad Nielsen) 16. Customer Relations and Cost Management (Trond Bjornenak and Oyvind Helgesen) 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 (Chris Carr, Katja Kolehmainen and Falconer Mitchell) 18. Quality Costing (Riccardo Giannetti) 19. Environmental Cost Management for Green Production (Alessandro Marelli) 20. Performance Measurement Systems: Beyond Generic Actions (Rainer Lueg and Hanne Norreklit) 21. Methodologies for Managing Performance Measurement (Lino Cinquini, Falconer Mitchell, Hanne Norreklit and Andrea Tenucci) 22. Cost Management in the Digital Age (Alnoor Bhimani)

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