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成本管理会计参考文献成本管理会计参考文献 American Electronics Associations, Operating Ratios Survey 1993-94, (Santa Clara, CA: American Electronics Associations, 1993). APQC/CMA-I, Activity Based Management Consortium Study (American Productivity and Quality Center/CMA-I, 1995). Armit...

成本管理会计参考文献
成本管理会计参考文献 American Electronics Associations, Operating Ratios Survey 1993-94, (Santa Clara, CA: American Electronics Associations, 1993). APQC/CMA-I, Activity Based Management Consortium Study (American Productivity and Quality Center/CMA-I, 1995). Armitage, H., and R. Nicholson, “Activity-Based Costing: A Survey of Canadian Practice,” Supplement to CMA Magazine (1993). Asada, T., J. Bailes, and M. Amano, “An Empirical Study of Japanese and American Budget Planning and Control Systems,” (Working Paper, Tsukuba University and Oregon State University, 1989). Ask, U., and C. Ax, “Trends in the Development of Product Costing Practices and Techniques—A Survey of the Swedish Manufacturing Industry,” (Working Paper, Gothenburg School of Economics, Gothenburg, Sweden, 1992). Atkinson, A., Intrafirm Cost and Resource Allocations: Theory and Practice, (Hamilton, Canada: Society of Management Accountants of Canada and Canadian Academic Accounting Association Research Monograph, 1987). Berry, L.E., and J. Scheumann. “The Controller’s Good Intentions,” Financial Executive, (January/February 1998). Blayney, P., and I. Yokoyama, “Comparative Analysis of Japanese and Australian Cost Accounting and Management Practices,” (Working Paper. The University of Sydney, Sydney, Australia, 1991). Block, S., “Capital Budgeting Techniques Used by Small Business in the 1990’s” The Engineering Economist (Summer 1998). Business International Corporation, 101, More Checklists for Global Financial Management (New York, 1992). Chenhall, R. H., and K. Langfield-Smith, “Adoption and Benefits of Management Accounting Practices: An Australian Study,” Management Accounting Research (March 1998). Clarke, P., “Management Accounting Practices and Techniques in Irish Manufacturing Firms,” (Working Paper, Trinity College, Dublin, Ireland, 1995). Clarke, P., “A Survey of Activity-Based Costing in Large Manufacturing Firms in Ireland,” (Working Paper, Trinity College, Dublin, Ireland, 1996). Clarke, P. and T. ODea, “Management Accounting Systems: Some Field Evidence from Sixteen Multinational Companies in Ireland,” (Working Paper, Trinity College, Dublin, Ireland, 1993). Cohen, J., and L. Paquette, “Management Accounting Practices: Perceptions of Controllers,” Journal of Cost Management (Fall 1991). Cornick, M., W. Cooper, and S. Wilson, “How Do Companies Analyze Overhead,” Management Accounting (June 1988). Cotton, W., “Activity Based Costing in New Zealand,” (Working Paper, SUNY Genesco, 1993). Dean, G., M. Joye, and P. Blayney, Strategic Management Accounting Survey, (Sydney, Australa: The University of Sydney, 1991). deWith, E., and E. Ijskes, “Current Budgeting Practices in Dutch Companies,” (Working Paper, Vrije Universiteit, 1992, Amsterdam, Netherlands). Drury, C., S. Braund, P. Osborne, and M. Tayles, A Survey of Management Accounting Practices in UK Manufacturing Companies, (London, U.K., Chartered Association of Certified Accountants, 1993). Elliott, J., “International Transfer Pricing, A Survey of U.K. and Non-U.K. Groups,” Management Accounting, CIMA, November 1998. Foster, G. and S.M. Young, “Frontiers of Management Accounting Research,” Journal of Management Accounting Research (1997). Fremgen, J., and S. Liao, The Allocation of Corporate Indirect Costs (New York: National Association of Accountants, 1981). Goldratt, E., What Is This Thing Called the Theory of Constraints and How Should It Be Implemented? (Croton-on-Hudson, NY: North River Press,1990). Govindarajan, V., and B. Ramamurthy, “Transfer Pricing Policies in Indian Companies: A Survey,” Chartered Accountant (November 1983). Grant, Thornton, Survey of American Manufactures, (New York: Grant Thornton, 1992). Hoque, A., and M. Alam, “Organization Size, Business Objectives, Managerial Antonomy, Industry Conditions, and Management’s Choice of Transfer Pricing Methods: A Contextual Analysis of New Zealand Companies,” (Working Paper, Victoria University of Wellington, New Zealand). Innes, J., and F. Mitchell, “A Survey of Activity-Based Costing in the U.K.’s Largest Companies,” Management Accounting Research (June 1995). Inoue, S., “A Comparative Study of Recent Development of Cost Management Problem in U.S.A., U.K., Canada, and Japan,” Kagawa University Economic Review (June 1988). Jog, V., and A. Srivastava, “Corporate Financial Decision Making in Canada, Canadian Journal of Administrative Sciences (June 1994). Joye, M., and P. Blayney, “Cost and Management Accounting Practices in Australian Manufacturing Companies: Survey Results.” (Accounting Research Centre, The University of Sydney, 1991). Kim, I., and J. Song, “U.S., Korea, and Japan: Accounting Practices in three Countries,” Management Accounting (August 1990). Koester, R.J., and D.J. Barnett, “Petroleum Refinery Joint Cost Allocation” (Working paper, California State University, Dominguez Hills, 1996). Lazere, C., “All Together Now,” CFO (February 1998). Management Accounting Research Group, “Investigation into the Actual State of Target Costing, Corporate Accounting,” (Working Paper, Kobe University, Japan, May 1992). Mills, R., and C. Sweeting, “Pricing Decisions in Practice: How Are They Made in U.K. Manufacturing and Service Companies?” (London, U.K.: Chartered Institute of Management Accountants, Occasional Paper, 1988). Mostafa, A.,J. Sharp, and K. Howard, “Transfer Pricing---A Survey Using Discriminant Analysis,” Omega, (Vol. 12, No. 5, 1984). Mowen, M., Accounting for Costs as Fixed and Variable (National Association of Accountants: Montvale, NJ, 1986). NNA Tokyo Affiliate, “Management Accounting in the Advanced Manufacturing Surrounding: Comparative Study on Survey in Japan and U.S.A.,” (Tokyo, Japan, 1988). Price Waterhouse, Transfer Pricing Practices of American Industry (New York: Price Waterhouse, 1984). Ramadan, S., “The Rationale for Cost Allocation: A Study of U.K. Divisionalised Companies,” Accounting and Business Research (Winter 1989). Research Incorporated, “Synchronizing the Supply Chain Through Collaborative Design,” (Alpharetta, Georgia, 1998). Sangster, A., “Capital Investment Appraisal Techniques: A Survey of Current Usage,” Journal of Business Finance , Accounting (April 1993). Scarbrough, P., A. Nanni, and M. Sakurai, “Japanese Management Accounting Practices and the Effects of Assembly and Process Automation,” Management Accounting Research (March 1991). Schlank, R., “Evaluating the Performance of International Operations,” (New York: Business International Corporation, 1989). Siegal, G. and B. 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London, U.K.: Chapman , Hall, 1996. Cooper, R., and R. Kaplan, The Design of Cost Management Systems. Englewood Cliffs, NJ: Prentice-Hall, 1998. Ditz, D., J. Ranganathan, and R. Banks, Green Ledgers: Case Studies in Corporate Environmental Accounting. World Resources Institute, 1995. Hronec, S., Vital Signs. New York: American Management Association, 1993. Johnson, T., Relevance Regained. New York: Free Press, 1992. Miller, J., Implementing Activity-Based Management in Daily Operation. New York: John Wiley , Sons, 1996. Player, S., and D. Keys, Activity-Based Management. New York: MasterMedia Limited, 1995. Schweitzer, M., E, Trossmann, and G. Lawson, Break-even Analyses: Basic Model, Variants, Extensions. Chichester, U.K.: Wiley, 1992. Shank, J., and V. Govindarajan, Strategic Management Accounting. New York: The Free Press, 1993. Aly, I., ed., Readings in Management Accounting. Dubuque, Iowa: Kendall/Hunt, 1995. Brinker, B., ed., Emerging Practices in Cost Management. 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Boston: Harvard Business School Press, 1987. Kaplan, R., ed., Measures for Manufacturing Excellence. Boston: Harvard Business School Press, 1990. Kaplan, R., and R. Cooper, Cost and Effect. Boston: Harvard Business School Press, 1998. Kaplan, R., and D. P. Norton, The Balanced Scorecard. Boston: Harvard Business School Press, 1996. Merchant, K.A., Rewarding Results: Motivating Profit Center Managers. Boston: Harvard Business School Press, 1989. Simons R., Levers of Control. Boston: Harvard Business School Press, 1995. Cooper, R., and R. Slagmulder, Target Costing and Value Engineering. Portland: Productivity Press, 1997. Monden, Y., Cost Management in the New Manufacturing Age: Innovations in the Japanese Automotive Industry. Cambridge, MA: Productivity Press, 1993. Sakurai, M., Integrated Cost Management. Portland, OR: Productivity Press, 1996. Atkinson, A.,J. Hamburg, and C. Ittner, Linking Quality to Profits, Montvale, NJ: Institute of Management Accountants and Milwaukee, WI: ASQC Quality Press, 1994. Cooper, R., R. Kaplan, L. Maisel, E. Morrissey, and R. Oehm, Implementing Activity-Base Cost Management: Moving from Analysis to Action. Montvale, NJ: Institute of Management Accountants, 1993. Dhavale, D., Management Accounting Issues in Cellular Manufacturing and Focused-Factory Systems. Montvale, NJ: Institute of Management Accountants, 1996. Epstein, M., Measuring Corporate Environmental Performance. Montvale, NJ: IMA Foundation of Applied Research, 1995. Klammer T., Managing Strategic and Capital Investment Decisions. Burr Ridge, IL: Irwin and IMA, 1994. Martinson, O., Cost Accounting in the Service Industry. Montvale, NJ: Institute of Management Accountants, 1994. Noreen, E., D. Smith, and J.T.Mackey, The Theory of Constraints and Its Implications for Management Accounting. Great Barrington, MA: North River Press, 1995. Howell, R., J. Shank, S. Soucy, and J. Fisher, Cost Management for Tomorrow: Seeking the Competitive Edge. Morristown, NJ: Financial Executives Research Foundation, 1992. Keating, P., and S. Jablonsky, Changing Roles of Financial Management. Morristown, NJ: Financial Executives Research Foundation, 1990. Drury, C., ed., Management Accounting Handbook. London, U.K.: Butterworth Heinemann and Chartered Institute of Management Accountants, 1997. Ezzamel, M., C. Green, S. Lilley, and H. Willmott, Changing Managers and Managing Change. London, UK: Chartered Institute of Management Accountants, 1995. Friedman, A., and S. Lylne, Activity-Based Techniques: The Real Life Consequences. London, UK: Chartered Institute of Management Accountants, 1995. Murphy, C. J. Currie, M. Fahy, and W. Golden, Deciding the Future: Management Accountants as Decision Support Personnel. London, UK: Chartered Institute of Management Accountants, 1995. Ward, K. Strategic Management Accounting. 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