Papers and Articles on Operations Management: Costing Articles

Product costing in the MRP environment - Costing Article

ARTICLE DESCRIPTION: Explores the growing application of MRP to cost accounting with advantages including more accurate and accessible data while reducing clerical costs

MORE INFO: Product costing in the MRP environment Explores the growing application of MRP to cost accounting with advantages in... read article...

Materials Management: the technologist's role - Costing Article

ARTICLE DESCRIPTION: Studies the involvement of a technologist role and see the need for a planned, coordinated approach to materials cost management.

MORE INFO: Materials Management: the technologist's role Studies the involvement of a technologist role and see the need for a planned, coordinate... read article...

You too are a cash flow manager - Costing Article

ARTICLE DESCRIPTION: Discusses the need for cash flow management at all levels within an organization.

MORE INFO: You too are a cash flow manager Discusses the need for cash flow management at all levels within an organization.

PUBLISHER: Institute of Operations Management

Vol 13 - No 04 ... read article...

Accounting and manufacturing change - Costing Article

ARTICLE DESCRIPTION: Management Accountants and the Managers whom they serve want to know what each of our products should cost, to produce and distribute.

MORE INFO: Accounting and manufacturing change Management Accountants and the Managers whom they serve want to know what each of our products... read article...

Divided by a common language - Costing Article

ARTICLE DESCRIPTION: Second in the series that looks at the relationship between manufacturers and accountants

MORE INFO: Divided by a common language Second in the series that looks at the relationship between manufacturers and accountants

PUBLISHER: Institute of Operations Management

Vo... read article...

Strategic Product Costing - the right decision - Costing Article

ARTICLE DESCRIPTION: This paper explains strategic product costing, using the activities and costs of a typical P&IC department as an example.

MORE INFO: Strategic Product Costing - the right decision This paper explains strategic product costing, using the activities and costs of a typical P&IC ... read article...

Faster throughput is no quick fix - Costing Article

ARTICLE DESCRIPTION: Improvements in throughput time will take time to get reported by the accounting system and profits may appear to get worse before they get better.

MORE INFO: Faster throughput is no quick fix Improvements in throughput time will take time to get reported by the accounting sy... read article...

Utility analysis - Costing Article

ARTICLE DESCRIPTION: Discusses how to audit and analyse a company's utility cost.

MORE INFO: Utility analysis Discusses how to audit and analyse a company's utility cost.

PUBLISHER: Institute of Operations Management

Vol 22 - No 02 March 1996... read article...

A brief history of manufacturing control systems. A personal view of where we went wrong. Part 2 - Costing Article

ARTICLE DESCRIPTION: This series of four articles traces the history of manufacturing control systems; showing where we went wrong; what we are still doing wrong; and what companies, who have relied heavily on systems solutions, can do to regain their competitiveness. Part 2 covers MRP II/DRP II/ERP... read article...

Target your costs for results - Costing Article

ARTICLE DESCRIPTION: Discusses how target costing can establish a market price for a product and describes how companies such as Olympus, Toyota and Kanatsu have used these techniques.

MORE INFO: Target your costs for results Discusses how target costing can establish a market price for a product... read article...

Does your accountant try to lose you in jargon? - Costing Article

ARTICLE DESCRIPTION: Examines some of the jargon that accountants use to mystify operations managers and highlights the shortcomings of techniques such as investment justification, overhead recovery, standard costs, variance reporting, budgeting and product costing

MORE INFO: Does your accountant ... read article...

Throughput accounting: formula and experience - Costing Article

ARTICLE DESCRIPTION: Describes how an AlliedSignal plant implemented throughput accounting as a means of getting better costing figures to use as part of an OPT implementation.

MORE INFO: Throughput accounting: formula and experience Describes how an AlliedSignal plant implemented throughput acco... read article...

Diagnosing the integrity of your performance measurement system - Costing Article

ARTICLE DESCRIPTION: The aim of the research and development work being carried out on Integrated Performance Measurement Systems at the Centre for Strategic Manufacturing in the University of Strathclyde is to develop a Reference Model and an Audit Method for a robust and integrated performance mea... read article...

The strategic index: a new approach to the strategic appraisal of capital projects - Costing Article

ARTICLE DESCRIPTION: Describes a new financial appraisal method for capital projects which provides a much broader dimension to appraisal.

MORE INFO: The strategic index: a new approach to the strategic appraisal of capital projects Describes a new financial appraisal method for capital projects ... read article...

Do your business systems help or hinder your company's success? Part 3 - Costing Article

ARTICLE DESCRIPTION: Focuses on only the main ordering techniques and applications relating to MRP, MRP II and ERP

MORE INFO: Do your business systems help or hinder your company's success? Part 3 Focuses on only the main ordering techniques and applications relating to MRP, MRP II and ERP

PUBL... read article...

Collapsing prices? - Costing Article

ARTICLE DESCRIPTION: This article is not about why prices are collapsing but rather what members of the IOM might do to take advantage of the collapse.

MORE INFO: Collapsing prices? This article is not about why prices are collapsing but rather what members of the IOM might do to take advantage o... read article...

The convergence of financial and supply chain planning - Costing Article

ARTICLE DESCRIPTION: Examines how financial and supply change planning systems are converging and the role that Key Performance Indicators (KPI) can play in monitoring the business processes.

MORE INFO: The convergence of financial and supply chain planning Examines how financial and supply chang... read article...

Pointers for profit improvement: cost management - cradle to grave - Costing Article

ARTICLE DESCRIPTION: Eric Edwards asks how much does your product cost, and how would cost-effective design and manufacturing help? How do your customers place value on your product features? And how much do supporting services such as delivery and order filling cost? He suggests techniques for find... read article...

Cost Analysis For World Class Change - Costing Article

ARTICLE DESCRIPTION: Part 2: The Costs Associated with Supplier Development and Quality: This article examines cost models proposed as means of quantifying benefits derived from supplier development...

MORE INFO: Cost Analysis For World Class Change Part 2: The Costs Associated with Supplier Deve... read article...

Applying Advanced Planning Systems in the E-Supply Chain - Costing Article

ARTICLE DESCRIPTION: The new e-Business world has made significant changes in the way information technology is being used to support supply chain trading relationships. This article explains how the new generation of advanced planning systems (APS) have grown to support integrated supply chain plan... read article...

Cost Analysis For World Class Change - Part 1: Inventory Reductions for Profitability - Costing Article

ARTICLE DESCRIPTION: This article discusses the financial model by Womack and Jones [5] and highlights further analysis that should be undertaken by companies considering or planning the implementation. The authors identify a further two layers of analysis that should be considered...

MORE INFO: C... read article...