Open Access
MATEC Web Conf.
Volume 184, 2018
Annual Session of Scientific Papers IMT ORADEA 2018
Article Number 04004
Number of page(s) 6
Section Management and Economics in Engineering
Published online 31 July 2018
  1. W.M. Baker, The missing element in cost management: Competitive target costing, Ind. Manag., 37 (2), 29–32 (1995). [Google Scholar]
  2. R. Cooper, R Slagmulder, Develop profitable new products with target costing, MIT Sloan Manag. Rev., 40 (4), 23–34 (1999). [Google Scholar]
  3. A.D. Jr. Chandler, H. Daems, Administrative coordination, allocation and monitoring: a comparative analysis of the emergence of accounting and organization in the USA and Europe, Acc. Org. and Soc., 4, 3-20 (1979). [CrossRef] [Google Scholar]
  4. P. Skærbæk, K. Tryggestad, The role of accounting devices in performing corporate strategy, Acc., Org. and Soc., 35 (1), 108-124 (2010). [CrossRef] [Google Scholar]
  5. S.Y. Collin, T. Tagesson, A. Anderson, J. Cato, K. Hansson, Explaining the choice of accounting standards in municipal corporations. Positive accounting theory and institutional theory as competitive or concurrent theories, Critic. Persp. on Acc., 20 (2), 141-174 (2009). [CrossRef] [Google Scholar]
  6. Z. Toth, The current role of accounting information systems, Club of Economics in Miskolc' TMP, 8 (1), 91-95 (2012). [Google Scholar]
  7. Y.W. Kim, S.C. Kim, Cost analysis of information technology?assisted quality inspection using activity?based costing, Constr. Manag. and Ec., 163–172 (2011). [CrossRef] [Google Scholar]
  8. H.U. Kupper, Investment? based cost accounting as a fundamental basis of decision?oriented management accounting, Abacus, 45 (2), 249-274 (2009). [CrossRef] [Google Scholar]
  9. J. Innes, F. Mitchell, D. Sinclair, Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results, Manag. Acc. Res., 11 (3), 349–362 (2000). [CrossRef] [Google Scholar]
  10. D.J. Stockton, J.E. Middle, An aproach to improving cost estimating, Int. J. Prod. Res., 20 (6), 741-751 (1982). [CrossRef] [Google Scholar]
  11. C.D.A. Wanderley, J. Cullen, A case of management accounting change: the political and social dynamics, Rev. Contab. & Fin., 23 (60), 161-172 (2012). [CrossRef] [Google Scholar]
  12. C. Horngren, S.M. Datar, M. Rajan, Cost accounting, a managerial emphasis, Prentice Hall, 14-th edition, ISBN: 9780132109178, (2006). [Google Scholar]
  13. L.O. Obokoh, G. Goldman, Infrastructure deficiency and the performance of small-and medium-sized enterprises in Nigeria’s Liberalised Economy, Acta Commercii, 16 (1), 339 (2016). [CrossRef] [Google Scholar]
  14. B. Nixon, J. Burns, The paradox of strategic management accounting, Manag. Acc. Res., 23 (4), 229–244 (2012). [CrossRef] [Google Scholar]
  15. R.H. Chenhall, F. Moers, The role of innovation in the evolution of management accounting and its integration into management control, Acc. Org. and Soc., 47, 1–13 (2015). [CrossRef] [Google Scholar]
  16. B.L. Miller, A.G. Buckman, Cost allocation and opportunity costs, Manag. Sc., 33 (5), 626-639 (1987). [Google Scholar]
  17. C. Sheu, L.J. Krajewski, A decision model for corrective maintenance management, Int. J. Prod. Res., 32, 1365–1382 (1993). [Google Scholar]
  18. Z. Lin, D. Chang, Cost–tolerance analysis model based on a neural networks method, Int. J. Prod. Res., 40, 1429–1452 (2002). [CrossRef] [Google Scholar]
  19. B. Finch, S. Gavirneni, Confidence intervals for optimal selection among alternatives with stochastic variable costs, Int. J. of Prod. Res., 44 (20), 4329–4342 (2006). [CrossRef] [Google Scholar]
  20. P.H. Hsu, H.M. Wee, Discounting decision for enterprises with high fixed cost and low variable cost, Intl. Trans. in Op. Res., 13, 111–124 (2006). [CrossRef] [Google Scholar]
  21. C. Pong, M. Falconer, Full costing versus variable costing: Does the choice still matter? An empirical exploration of UK manufacturing companies 1988–2002, The British Acc. Rev., 38, 131–148 (2006). [CrossRef] [Google Scholar]
  22. R. Cooper, R. Kaplan, How cost accounting distorts product costs, Manag. Acc., 69 (4), 20–28 (1988). [Google Scholar]
  23. C. Drury, B.P. Osborne, M. Tayles, A survey of management accounting practices in U.K. manufacturing companies, London, U.K.: ACCA Publications (1993). [Google Scholar]
  24. E. Shim, E.F. Sudit, How manufacturers price products, Manag. Acc., 76 (2), 37–39 (1995). [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.