This text is part of a series dedicated to the latest developments in management accounting and organizational effectiveness. This particular volume covers areas as diverse as target costing for product safety, Kaizen costing, the relationship between reliance on budgetary control and production subunit performance, and effects of role, empowerment and outcome seriousness.
Target costing for product safety, M.E. Bayou, A. Reinstein; Kaizen costing: its structure and cost management functions, J.Y. Lee, Y. Monden; The development and evolution of a comprehensive quality cost reporting system at the Union Pacific railroad company, K.M. Poston; Constructed cost determination under the 1994 GATT antidumping code, P. Chalos, R.E. Weigand; An examination of the relation between reliance on budgetary control and production subunit performance: the influence of manufacturing process automation and task uncertainty, A.S. Dunk; A further examination of factors affecting the variance investigation decision, J. Cohen, L.R. Paquette; Initial attributions for failure to meet a goal: the effects of role, empowerment, and outcome seriousness, J.M. Ruhl, R.S. Sriram; The effects of participatory budgeting on both the attractiveness of budgetary compliance and motivation, L. Griffin; Information relevance and conditions for activity-based costing systems in a new manufacturing environment, E. Shim; JIT manufacturing and inventory management: industry-wide evidence, R.D. Mautz, Jr. et al; Strategic value chain analysis: a case study in the casual furniture industry, N. Coulmas, L.A. Matz.