The Routledge Companion to Cost Management

Edited by Falconer Mitchell, Hanne Nørreklit, Morten Jakobsen

© 2012 – Routledge

396 pages | 97 B/W Illus.

Purchasing Options:
Hardback: 9780415592475
pub: 2012-10-05
US Dollars$240.00

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About the Book

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.


'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 companioncovers 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

Table of Contents

1. Introduction (Morten Jakobsen, Falconer Mitchell and Hanne Nørreklit) 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 Hyvönen) 5. Functional Analysis (Takeo Yoshikawa and John Innes) 6. Target Costing: Market-Driven Cost Management (Peter Kajüter) 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 Hoozée) 10. The Theory of Constraints (David Dugdale) 11. The Dynamics of Management Accounting and Control Systems (Trond Bjørnenak and Katarina Kaarbøe) 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 Bråd Nielsen) 16. Customer Relations and Cost Management (Trond Bjørnenak and Øyvind 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 Nørreklit) 21. Methodologies for Managing Performance Measurement (Lino Cinquini, Falconer Mitchell, Hanne Nørreklit and Andrea Tenucci) 22. Cost Management in the Digital Age (Alnoor Bhimani)

About the Editors

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

About the Series

Routledge Companions in Business, Management and Accounting

Routledge Companions in Business, Management and Accounting are prestige reference works providing an overview of a whole subject area or sub-discipline. These books survey the state of the discipline including emerging and cutting edge areas. Providing a comprehensive, up to date, definitive work of reference, Routledge Companions can be cited as an authoritative source on the subject.

A key aspect of these Routledge Companions is their international scope and relevance. Edited by an array of highly regarded scholars, these volumes also benefit from teams of contributors which reflect an international range of perspectives.

Individually, Routledge Companions in Business, Management and Accounting provide an impactful one-stop-shop resource for each theme covered. Collectively, they represent a comprehensive learning and research resource for researchers, postgraduate students and practitioners.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General
BUSINESS & ECONOMICS / International / Accounting
BUSINESS & ECONOMICS / Accounting / Managerial