Learning by costing: Sharpening cost image through life cycle costing?

International Journal of Productivity and Performance Management

Volumn 56, Issue 8, 2007, Pages 651-672

  Lindholm, Anni ^a   Suomala, Petri ^a  

^a TAMPERE UNIVERSITY OF TECHNOLOGY   (Finland)

Author keywords

Learning; Life cycle costs

Indexed keywords

EID: 36148949323     PISSN: 17410401     EISSN: None     Source Type: Journal    
DOI: 10.1108/17410400710832985     Document Type: Article

References (40)

1. Ahmed, N.U. (1995), “A design and implementation model for life cycle cost management system”, Information & Management, Vol. 28 No. 4, pp. 261-9.
2. Asiedu, Y. and Gu, P. (1998), “Product life cycle cost analysis: state of the art review”, International Journal of Production Research, Vol. 36 No. 4, pp. 883-908.
3. Asiedu, Y., Besant, R.W. and Gu, P. (2000), “Simulation-based cost estimation under economic uncertainty using kernel estimators”, International Journal of Production Research, Vol. 38 No. 9, pp. 2023-35.
4. Ax, C. and Ask, U. (1995), Cost Management, Studentlitteratur, Lund.
5. Barringer, P. and Weber, D. (1996), “Life cycle cost tutorial”, paper presented at the 5th International Conference on Process Plant Reliability, Houston, TX.
6. Booth, R. (1994), “Life-cycle costing”, Management Accounting, Vol. 72 No. 6, p. 10.
7. Cohen, M.A. and Whang, S. (1997), “Competing in product and service: a product life-cycle model”, Management Science, Vol. 43 No. 4, pp. 535-45.
8. Collan, M. and Långström, S. (2002), Flexibility in Investments: Exploratory Survey on How Finnish Companies Deal with Flexibility in Capital Budgeting, University Library of Munich, Munich.
9. Cooper, R. and Slagmulder, R. (2004), “Achieving full-cycle cost management”, Sloan Management Review, Vol. 46 No. 1, pp. 45-52.
10. Covaleski, M.A., Dirsmith, M.W. and Samuel, S. (1996), “Managerial accounting research: the contribution of organizational and sociological theories”, Journal of Management Accounting Research, Vol. 8, pp. 1-36.
11. Dunk, A.S. (2004), “Product life cycle cost analysis: the impact of customer profiling, competitive advantage, and quality of IS information”, Management Accounting Research, Vol. 15 No. 4, pp. 401-14.
12. Eisenhardt, K.M. (1989), “Building theories from case study research”, Academy of Management Review, Vol. 14 No. 4, pp. 532-50.
13. Ellram, L.M. (1995), “Total cost of ownership: an analysis approach for purchasing”, International Journal of Physical Distribution & Logistics Management, Vol. 25 No. 8, pp. 4-23.
14. Ellram, L.M. and Siferd, S.P. (1993), “Purchasing: the cornerstone of the total cost of ownership concept”, Journal of Business Logistics, Vol. 14 No. 1, pp. 163-84.
15. Emblemsvåg, J. (2001), “Activity-based life-cycle costing”, Managerial Auditing Journal, Vol. 16 No. 1, pp. 17-27.
16. Emblemsvåg, J. (2003), Life Cycle Costing: Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks, John Wiley & Sons, New York, NY.
17. Hochschorner, E. and Finnveden, G. (2006), “Life cycle approach in the procurement process: the case of defence materiel”, Life Cycle Management, Vol. 11 No. 3, pp. 200-8.
18. Hyvönen, T. (2000), Toiminnanohjausjärjestelmät ja kustannuslaskenta, Tutkimus suomalaisten teollisuusyritysten tietojärjestelmistä, Tampereen yliopisto, Yrityksen taloustieteen ja yksityisoikeuden, laitos.
19. Jackson, D.W. and Ostrom, L.L. (1980), “Life cycle costing in industrial purchasing”, Journal of Purchasing and Materials Management, Vol. 16 No. 4, pp. 8-12.
20. Janz, D., Kühne, F., Berger, S., Westkämper, E. and Sihn, W. (2004), “Customer-oriented life cycle costing”, paper presented at the 5th International CINet Conference, Sydney.
21. Järvinen, A., Suomala, P. and Paranko, J. (2004), Elinkaarilaskennan nykytila raideliikenteen toimitusketjussa, Tampereen teknillinen yliopisto, Tampere.
22. Jiang, R.W., Zhang, J. and Ji, P. (2004), “Selecting the best alternative based on life-cycle cost distributions of alternatives”, International Journal of Production Economics, Vol. 89 No. 1, pp. 69-75.
23. Keloharju, M. and Puttonen, V. (1995), “Suomalaisyritysten investointilaskelmat ja suunnitteluhorisontti”, The Finnish Journal of Business Economics, Vol. 44 No. 3, pp. 316-32.
24. Kirkpatrick, D.L.I. (2000), “Life cycle costs for decision support – a study of the various life cycle costs used at different levels of defence policy and management”, Defence and Peace Economics, Vol. 11, pp. 333-68.
25. Liu, M. and Frangopol, D.M. (2004), “Optimal bridge maintenance planning based on probabilistic performance prediction”, Engineering Structures, Vol. 26 No. 7, pp. 991-1002.
26. Lukka, K. and Granlund, M. (1996), “Cost accounting in Finland: current practice and trends of development”, European Accounting Review, Vol. 5 No. 1, pp. 28-41.
27. Markeset, T. and Kumar, U. (2004), “Dimensioning of product support: issues, challenges, and opportunities”, paper presented at Reliability and Maintainability – RAMS Symposium.
28. Nachtmann, H. and Needy, K.L. (2003), “Methods for handling uncertainty in activity based costing systems”, The Engineering Economist, Vol. 48 No. 3, pp. 259-82.
29. Neilimo, K. and Uusi-Rauva, E. (2005), Johdon laskentatoimi, Edita Publishing Oy, Helsinki.
30. Otley, D. (1991), “Management control, organisational design and accounting information systems”, in Ashton, D., Hopper, T. and Scapens, R. (Eds), Issues in Management Accounting, Prentice-Hall, London.
31. Raffish, N. (1991), “How much does that product really co$t?”, Management Accounting, March, pp. 36-9.
32. Suomala, P., Lyly-Yrjänäinen, J. and Paranko, J. (Eds) (2004), Kannattavuutta kohti: Matkakertomuksia lukujen takaa, Teknologiateollisuus ry.
33. Suomala, P., Sievänen, M. and Paranko, J. (2002a), “Customization of capital goods – implications for after sales”, in Rautenstrauch, C., Seelmann-Eggebert, R. and Turowski, K. (Eds), Moving into Mass Customization – Information Systems and Management Principles, Springer, New York, NY, pp. 231-48.
34. Suomala, P., Sievänen, M. and Paranko, J. (2002b), “The effects of customization on spare part business: a case study in the metal industry”, International Journal of Production Economics, Vol. 79 No. 1, pp. 57-66.
35. Taylor, W.B. (1981), “The use of life cycle costing in acquiring physical assets”, Long Range Planning, Vol. 14 No. 6, pp. 32-43.
36. Uusi-Rauva, E. and Paranko, J. (1998), Kustannuslaskenta ja tuotekehityksen tarpeet, TTKK/Teollisuustalous, Tampere.
37. Werner, B.M. and Souder, W.E. (1997), “Measuring R&D performance – state of the art”, Research Technology Management, Vol. 40 No. 2, pp. 34-42.
38. Woodward, D.G. (1997), “Life cycle costing-theory, information acquisition and application”, International Journal of Project Management, Vol. 15 No. 6, pp. 335-44.
39. Wouters, M., Anderson, J.C. and Wynstra, F. (2005), “The adoption of total cost of ownership for sourcing decisions – a structural equations analysis”, Accounting, Organizations and Society, Vol. 30 No. 2, pp. 167-91.
40. Yin, R.K. (1994), Case Study Research: Design and Methods, Sage Publications, Newbury Park, CA.