An international comparison of manufacturing-friendly cost management systems

International Journal of Accounting

Volumn 31, Issue 2, 1996, Pages 197-212

  Lee John, Y ^a,b   Monden, Yasuhiro ^a  

^a UNIVERSITY OF TSUKUBA   (Japan)

^b PACE UNIVERSITY   (United States)

Author keywords

Cost management; Manufacturing friendly; Target kaizen costing; World class manufacturers

Indexed keywords

EID: 0344732908     PISSN: 10944060     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article

References (5)

1. Cooper, Robin and Robert S. Kaplan. 1991. "Profit Priorities from Activity-Based Costing," Harvard Business Review, (May-June): 130-135.
2. _. 1992. "Activity-Based Systems: Measuring the Costs of Resource Usage," Accounting Horizons, (September): 1-13.
3. Cooper, Robin, Robert S. Kaplan, Lawrence S. Maisel, Eileen Morrissey, and Ronald M. Oehm. 1992. Implementing Activity-Based Cost Management: Moving from Analysis to Action. Montvale, NJ: Institute of Management Accountants.
4. Harvard Business School. 1987. John Deere Component Works (A) and (B). Boston, MA: Harvard Business School Cases #9-187-107 and #9-187-108.
5. Johnson, H. Thomas. 1992. Relevance Regained: From Top-Down Control to Bottom-Up Empowerment. New York: The Free Press.