Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida
Cost Accounting Systems Main Page
Note: This page includes cost systems for a specific type of business and other artices that don't easily fit into one of the other cost accounting systems topics. The MAAW site includes a number of other bibliographies related to specific types of cost accounting systems including: absorption costing, activity-based costing, time-driven ABC, distribution costing, direct or variable costing, job order costing, process costing, and standard costing. In addition there are bibliographies for lean accounting, resource consumption accounting, and variance analysis. See my Chapter 8 for backflush costing and throughput costing.
Anand, V. V., R. Balakrishnan and E. Labro. 2019. A framework for conducting numerical experiments on cost system design. Journal of Management Accounting Research 31(1): 41-61.
Balakrishnan, R., E. Labro and K. Sivaramakrishnan. 2012. Product costs as decision aids: An analysis of alternative approaches (Part 1). Accounting Horizons (March): 1-20. (Description of four types of cost systems: Traditional volume-based systems, activity-based systems, time-driven activity-based systems, and resource consumption accounting).
Ball, N. H. 1943. Cost systems for contracts with forward pricing articles. N.A.C.A. Bulletin (April 15): 963-970.
Beall, F. M. 1952. A cost system for a chemical plant. N.A.C.A. Bulletin (October): 263-275.
Benke, F. F. 1921. A cost system for an electric cable plant. National Association of Cost Accountants Official Publications (August): 3-15.
Boston, H. R. 1930. Rebuilding antiquated cost systems. N.A.C.A. Bulletin (January 15): 619-627.
Brignall, S. 1997. A contingent rationale for cost system design in services. Management Accounting Research (September): 325-346.
Burik, D. and D. L. Marcellino. 1985. Successfully implementing a multihospital cost system. Healthcare Financial Management (January): 50-52, 54.
Burks, W. B. 1957. A new cost system for a paper bag manufacturer. N.A.C.A. Bulletin (January): 690-697.
Burton, A. S. 1919. Why some cost systems fail to produce desired results. Journal of Accountancy (April): 249-258.
Charlesworth, D. K. 1957. Step-by-step with a cost system revision project. N.A.A. Bulletin (December): 37-45.
Cheatham, C. B. and L. R. Cheatham. 1996. Redesigning cost systems: Is standard costing obsolete? Accounting Horizons (December): 23-31. (Summary).
Clements, R. B. and C. W. Spoede. 1992. Trane's SOUP accounting. Management Accounting (June): 46-52. (New cost system developed from the alphabet soup of JIT, CIM, TQC etc.).
Cokins, G. and M. Stevens. 2020. Square root costing: New wine in an old bottle? Cost Management (September/October): 35-44.
Connolly, H. A. 1979. Planning a new cost system: The unfreezing stage. Management Accounting (November): 19-24.
Cooper, R. 1987. Does Your company need a new cost system? Journal of Cost Management (Spring): 45-49.
Cooper, R. 1989. You need a new cost system when... Harvard Business Review (January-February): 77-82.
Cooper, R. 1990. Cost Classification in unit-based and activity-based manufacturing cost systems. Journal of Cost Management (Fall): 4-14.
Cooper, R., and R. S. Kaplan. 1998. The promise- and peril - of integrated cost systems. Harvard Business Review (July-August): 109-119. (Summary 1), (Summary 2).
Crockett, H. B. 1921. Some problems in the actual installation of cost systems. National Association of Cost Accountants Official Publications (February): 3-19.
Drake, A. R., S. F. Haka and S. P. Ravenscroft. 1999. Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review (July): 323-345.
Dunn, M. E. 1955. A cost system for an oil producer. N.A.C.A. Bulletin (July): 1493-1500.
Emore, J. R., and J. A. Ness. 1991. The slow pace of meaningful change in cost systems. Journal of Cost Management (Winter): 36-45.
Eggleston, D. C. 1911. A municipal cost system. Journal of Accountancy (December): 573-587.
Fetzer, B. L. and L. Kren. 2012. More effective planning in a traditional two-stage cost system with activity-based management. Cost Management (November/December): 6-11.
Fontius, C. H. 1955. A cost system for a motor parts rebuilder. N.A.C.A. Bulletin (May): 1168-1177.
Frecka, T. J., and R. McIlhattan 1987. Does your direct labor-based cost system make sense? Journal of Cost Management (Fall): 32-38.
Freeman, J. C. 1947. An order cost system under budgetary control. N.A.C.A. Bulletin (December 15): 459-467.
Gould, J. H. 1949. A streamlined cost system for daily products manufacturers. N.A.C.A. Bulletin (November): 321-327.
Heath, F. L. 1948. Basic steps in developing a distribution cost system. N.A.C.A. Bulletin (April 1): 949-954.
Heitger, D. L. 2007. Estimating activity costs: How the provision of accurate historical activity data from a biased cost system can improve individuals' cost estimation accuracy. Behavioral Research In Accounting (19): 133-159.
Hiller, A. 1913. Cost systematizing. Journal of Accountancy (December): 435-439.
Hughes, S. B. and K. A. Paulson Gjerde. 2003. Do different cost systems make a difference? Management Accounting Quarterly (Fall): 22-30. (Summary).
Jones, H. W. 1935. A cost system for a sparkling ginger ale company. N.A.C.A. Bulletin (January 1): 511-533.
Keegan, D. P. and R. G. Eiler. 1994. Let's reengineer cost accounting. Management Accounting (August): 26-31. (Discussion of 11 starter ideas: Eliminate labor reporting, streamline job order costing, charge first-line management with inventory responsibility, eliminate actual costing, subdivide and group cost centers, use ABC to allocate budgeted costs, expand the number of elements in your product cost buildup, simplify variance reporting, link into the manufacturing system for value-adding transactions, prepare channel of distribution/product line operating reports, and augment the cost system with nonfinancial performance measurements).
Kaplan, R. S. 1988. One cost system isn't enough. Harvard Business Review (January-February): 61-66.
Kaplan, R. S. 1990. The four stage model of cost systems design. Management Accounting (February): 22-26. (Summary).
Kaplan, R. S. and R. Cooper. 1999. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Harvard Business School Press.
Lammert, T. B. and R. Ehrsam. 1987. The human element: The real challenge in modernizing cost systems. Management Accounting (July): 32-37.
Langenberg, W. 1955. A case in cost system revision. N.A.C.A. Bulletin (June): 1273-1286.
Lee, J. Y. 2003. Cost system research perspectives. Advances in Management Accounting (11): 39-57.
Lee, R. T. Sr. 2014. Know your worth: Eliminate obsolete cost systems data. Business Dynamics & Research white paper #2014-01
Machinery Bldrs. Soc. 1924. A foundry cost system. National Association of Cost Accountants Official Publications (May 15): 3-14.
McCullagh, P. J. 1956. A cost system for a frozen meals manufacturer. N.A.C.A. Bulletin (October): 243-250.
McDermott, J. F. 1982. Making a manual cost system work for you. Management Accounting (December): 40-43.
McLaughlin, F. J. Jr. 1957. A cost system for a synthetic fiber plant. N.A.C.A. Bulletin (January): 671-679.
Oliver, L. 2004. Designing Strategic Cost Systems: How to Unleash the Power of Cost Information. John Wiley & Sons.
Pawling, J. D. 1947. A cost system for a captive grey iron foundry. N.A.C.A. Bulletin (November 1): 291-299.
Pryor, T. E. 1990. Designing your new cost system is simple (But not easy). Journal of Cost Management (Winter): 43-47.
Robinson, W. G. 1929. A cost system for shop and foundry. N.A.C.A. Bulletin (January 1).
Schoute, M. and T. Budding. 2017. Changes in cost system design and intensity of use in times of crisis: Evidence from Dutch local government. Advances in Management Accounting (29): 1-31.
Smith, J. J. 1966. Machine hours in an absorption cost system. Management Accounting (February): 55-61.
Smith, L. C. 1954. A cost system for a zinc mine. N.A.C.A. Bulletin (September): 37-47.
Stallbaum, S. 2020. Square root costing: Revealing the cost of complexity. Cost Management (March/April): 10-16.
Uyar, A. and C. Kuzey. 2016. Does management accounting mediate the relationship between cost system design and performance? Advances in Accounting: Incorporating Advances in International Accounting (35): 170-176.
Vangermeersch, R. 1987. The diagram of the cost system of Hans Renold Ltd. - A blueprint for accounting for robots. The Accounting Historians Journal 14(1): 27-31.
Wagner, A. F. 1922. Cost systems and operating statistics. Journal of Accountancy (September): 198-202.
Walsh, R. N. 1957. Lot cost system for textile finishing. N.A.A. Bulletin (July): 1413-1422.
White, H. H. 1952. Cost system for a vending machine route. N.A.C.A. Bulletin (February): 735-743.
Wolf, W. G. 1982. Developing a cost system for today's decision making. Management Accounting (December): 19-23.