• ABC, GPK, RCA, TOC: Sorting Out the Clutter. As Management Accountants and Financial Managers You've Been Besieged by Three-Letter Acronyms Touting the Latest and Greatest Strategic Costing Methods to Help Manage Your Business Operations. Do They Really Help? How Would You Know? - August 2005
• Activity-Based Benchmarking and Process Management – Managing the Case of Cardiac Surgery - Fall 2002
• Activity-Based Costing and Predatory Pricing: The Case of the Petroleum Retail Industry - Spring 2003
• Activity-Based Costing for State and Local Governments: How to Actually Do an Activity-Based Costing - Spring 2003
• Best Buy's Journey with Activity-Based Costing - June 2005
• Best Practices in Target Costing - Winter 2003
• Bring on German Cost Accounting - December 2003
• Can Variance Analysis Make Media Marketing Managers More Accountable? - Fall 2005
• Can We Rebalance the Profession? - August 2004
• Capacity Utilization: Using the CAM-I Capacity Model in a Multi-Hierarchical Manufacturing Environment - Winter 2006
• Cause-Effect Analysis for Target Costing - Winter 2002
• Chapter Zero in Perspective - Winter 2004
• Continuous Improvement: An Activity-Based Model - Spring 2006
• Control Premiums: Minimizing the Cost of Your Next Acquisition - Spring 2005
• Controllership in German Organizations: The Most Important of Financial Roles - June 18-22, 2005
• Cost Management by Customer Choice - Spring 2005
• Cost Management Using ABC for IT Activities and Services - Fall 2004
• Cost Terminology in the 21st Century: Using Direct Labor Cost in a Costs vs. Resources Framework. Updating the Traditional Treatment of Cost Terms Can Improve Business Decisions - Spring 2004
• Cultural Influences on German versus U.S. Management Accounting Practices - Winter 2006
• Do Different Cost Systems Make a Difference? - Fall 2003
• Gaining Effective Organizational Control with RCA. Resource Consumption Accounting Can Provide Accurate, Equitable Performance Measures and Highlight Deviations for You to Investigate and Correct - May 2002
• German vs. United States: Cost Management. What Insights Does German Cost Management Have for U.S. Companies? - Fall 1999
• Going for GPK: Stihl Moves Toward This Costing System in the United States - April 2005
• Grenzplankostenrechnung (GPK): German Cost Accounting, Flexible Cost Planning and Control - 2005
• How Management Accountants Make Physicians' Practices More Profitable - Spring 2005
• If Your Company Is Considering the Theory Of Constraints, Here Are Five Quick Things to Remember. Is TOC for You? - April 2005
• Implementing ABC and the Balanced Scorecard at a Publishing House - Fall 1999
• Implementing ABM with Hoshin Management: Integrating a Top-Down Approach with a Bottom-Up System Can Improve the Bottom Line - Winter 2000
• Incorporating the Opportunity Cost of Setups into Production-Related Decisions. Finding the Real Opportunity Cost of Setup Activities Can Help Management Make Better Decisions - Fall 2004
• Integrating ABC and ABM at Dow Chemical - Winter 2000
• Keys for Successfully Implementing Resource Consumption Accounting (RCA) - 2005
• Lessons from German Cost Accounting - December 2004
• Let's Move Management Accounting to the Forefront - July 2004
• Marginal Costing as a Management Accounting Tool - Winter 2004
• Product Line and Customer ROI: The Next Generation of ABC - Fall 2005
• Profit Enhancement: Using an ABC Model - Winter 2005
• RCA at Clopay: Here's Innovation in Management Accounting with Resource Consumption Accounting - October 2004
• Relevance Added: Combining ABC with German Cost Accounting. Activity-Based Costing Is Better for Long-Term Decision Making while a Leading German Cost Accounting Method Supports Short-Term Decisions More Effectively - June 2005
• Rewards and Realities of German Cost Accounting: Time-Tested German Cost Analysis Can Help Improve Financial Results. But First You Have to Grapple with Its Complexities - April 2005
• Roles and practices in management accounting today, Strategic Finance, July 2003 - July 2003
• Standard Costing Is Alive and Well at Parker Brass - Winter 2000
• Suzie's Sweater: The New Paradigm in Accounting. Revenue Recognition Is the #1 Problem in Financial and Accounting Fraud - August 2005
• The Case for Management Accounting - October 2003
• The Case for Resource Consumption Accounting. It Can Give You a More Accurate Projection of the Resources You Need and Their Costs Than Traditional Methods Can - April 2002
• The Perils and Promises of Advanced Costing in Government Contracting - Spring 2005
• The Selection of Actionable Cost Objects for an Activity-Based Costing System - Spring 2006
• The State Of Management Accounting – The Ernst and Young and IMA Survey - July 2003
• Tips from the Field: How to Create an Activity Management Program that Lasts - February 2004
• Translation of Chapter Zero - Winter 2004
• Using ABC/M and Technology to Drive Improvement at Best Buy - June 2005
• Using Excel, TOC, and ABC to Solve Product Mix Decisions with More Than One Constraint - Spring 2002
• Using TOC to "Cure" Healthcare Problems - Spring 2000
• What ERP Can Offer ABC - August 2003

ABC, GPK, RCA, TOC: Sorting Out the Clutter. As Management Accountants and Financial Managers You've Been Besieged by Three-Letter Acronyms Touting the Latest and Greatest Strategic Costing Methods to Help Manage Your Business Operations. Do They Really Help? How Would You Know? - August 2005
Author: Jeff Thomson and Jim Gurowka
Source: Strategic Finance
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Activity-Based Benchmarking and Process Management – Managing the Case of Cardiac Surgery - Fall 2002
Author: Bea Chiang, Ph.D., CPA
Source: Management Accounting Quarterly
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Activity-Based Costing and Predatory Pricing: The Case of the Petroleum Retail Industry - Spring 2003
Author: Thomas L. Barton and John B. MacArthur
Source: Management Accounting Quarterly
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Activity-Based Costing for State and Local Governments: How to Actually Do an Activity-Based Costing - Spring 2003
Author: Russell F. Briner, Ph.D., CMA, CPA; Mark Alford, Ph.D.; and Jo Anne Noble
Source: Management Accounting Quarterly
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Best Buy's Journey with Activity-Based Costing - June 2005
Author: Presentation
Source: PowerPoint Presentation from the 86^th Annual IMA Conference & Exposition, Boston
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Best Practices in Target Costing - Winter 2003
Author: Dan Swenson, Ph.D., CMA, CPA; Shahid Ansari, Ph.D.; Jan Bell, Ph.D., CPA; and Il-Woon Kim, Ph.D.
Source: Management Accounting Quarterly
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Bring on German Cost Accounting - December 2003
Author: Paul A. Sharman, ACMA
Source: Strategic Finance
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Can Variance Analysis Make Media Marketing Managers More Accountable? - Fall 2005
Author: Ted Mitchell, PH.D., And Mike Thomas, PH.D.
Source: Management Accounting Quarterly
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Can We Rebalance the Profession? - August 2004
Author: Larry White, CMA, CFM, CPA, CGFM
Source: Strategic Finance
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Capacity Utilization: Using the CAM-I Capacity Model in a Multi-Hierarchical Manufacturing Environment - Winter 2006
Author: Parvez R. Sopariwala, Ph.D.
Source: Management Accounting Quarterly
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Cause-Effect Analysis for Target Costing - Winter 2002
Author: Richard C. Chen, Ph.D., CPA; and Chen H. Chung, Ph.D.
Source: Management Accounting Quarterly
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Chapter Zero in Perspective - Winter 2004
Author: Anton van der Merwe
Source: Management Accounting Quarterly
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Continuous Improvement: An Activity-Based Model - Spring 2006
Author: Surendra P. Agrawal, Ph.D., CMA, CPA; Zabihollah Rezaee, Ph.D., CMA, CPA, CIA; and Hong S. Pak, Ph.D., CPA
Source: Management Accounting Quarterly
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Control Premiums: Minimizing the Cost of Your Next Acquisition - Spring 2005
Author: Michael Davis, Ph.D.
Source: Management Accounting Quarterly
(Note: This article may not be copied in any fashion. If you want permission to make copies, you must contact Alice Schulman at: aschulman@imanet.org.)
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Controllership in German Organizations: The Most Important of Financial Roles - June 18-22, 2005
Author: Prof. Dr. Peter Horvath, Horvath & Partners, Management Consultants
Source: IMA 86th Annual Conference & Exposition, Boston
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Cost Management by Customer Choice - Spring 2005
Author: Eileen Peacock, Ph.D., CMA, CPA
Source: Management Accounting Quarterly
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Cost Management Using ABC for IT Activities and Services - Fall 2004
Author: Bruce R. Neumann, Ph.D.; James H. Gerlach, Ph.D.; Edwin Moldauer; Michael Finch; and Christine Olson
Source: Management Accounting Quarterly
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Cost Terminology in the 21st Century: Using Direct Labor Cost in a Costs vs. Resources Framework. Updating the Traditional Treatment of Cost Terms Can Improve Business Decisions - Spring 2004
Author: Parvez R. Sopariwala
Source: Management Accounting Quarterly
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Cultural Influences on German versus U.S. Management Accounting Practices - Winter 2006
Author: John B. MacArthur, Ph.D., FCCA
Source: Management Accounting Quarterly
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Do Different Cost Systems Make a Difference? - Fall 2003
Author: Susan B. Hughes, Ph.D., CPA, and Kathy A. Paulson Gjerde, Ph.D.
Source: Management Accounting Quarterly
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Gaining Effective Organizational Control with RCA. Resource Consumption Accounting Can Provide Accurate, Equitable Performance Measures and Highlight Deviations for You to Investigate and Correct - May 2002
Author: David E. Keys, CMA, CPA, and Anton van der Merwe
Source: Strategic Finance
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German vs. United States: Cost Management. What Insights Does German Cost Management Have for U.S. Companies? - Fall 1999
Author: David E. Keys, CMA, CPA, and Anton van der Merwe
Source: Management Accounting Quarterly
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Going for GPK: Stihl Moves Toward This Costing System in the United States - April 2005
Author: Carl S. Smith, CMA, CFM, CPA
Source: Strategic Finance
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Grenzplankostenrechnung (GPK): German Cost Accounting, Flexible Cost Planning and Control - 2005
Author: Paul Sharman, ACMA, President and CEO, Institute of Management Accountants; Brian Mackie, CA, Financial Operations Director, The Hospital for Sick Children
Source: Presentation from the 86^th Annual Conference & Exposition, Boston 2005
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How Management Accountants Make Physicians' Practices More Profitable - Spring 2005
Author: Marsha Scheidt, DBA, CMA, and Greg Thibadoux, Ph.D.
Source: Management Accounting Quarterly
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If Your Company Is Considering the Theory Of Constraints, Here Are Five Quick Things to Remember. Is TOC for You? - April 2005
Author: Linda E. Holmes, CMA, and Ann B. Hendricks, CMA, CPA
Source: Strategic Finance
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Implementing ABC and the Balanced Scorecard at a Publishing House - Fall 1999
Author: Ralph Forsythe, CPA; James A. Bunch, CPA; E.J. Burton, CPA, CFE
Source: Management Accounting Quarterly
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Implementing ABM with Hoshin Management: Integrating a Top-Down Approach with a Bottom-Up System Can Improve the Bottom Line - Winter 2000
Author: Takayuki Asada, Ph.D.; Jack C. Bailes, Ph.D.; and Kenichi Suzuki, Ph.D.
Source: Management Accounting Quarterly
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Incorporating the Opportunity Cost of Setups into Production-Related Decisions. Finding the Real Opportunity Cost of Setup Activities Can Help Management Make Better Decisions - Fall 2004
Author: David Perkins, Ph.D., CMA, CPA
Source: Management Accounting Quarterly
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Integrating ABC and ABM at Dow Chemical - Winter 2000
Author: James W. Damitio, Ph.D., CMA; Gary W. Hayes, DBA, CPA; and Philip L. Kintzele, DBA, CPA
Source: Management Accounting Quarterly
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Keys for Successfully Implementing Resource Consumption Accounting (RCA) - 2005
Author: Dawn Sedgley, Partner, Global Business Intelligence Leader, Alta Via Consulting; Knoxville, TN
Source: Presentation from the 86^th Annual Conference & Exposition, Boston 2005
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Lessons from German Cost Accounting - December 2004
Author: Paul A. Sharman, ACMA, and Kurt Vikas
Source: Strategic Finance
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Let's Move Management Accounting to the Forefront - July 2004
Author: Larry White, CMA, CFM, CPA, CGFM
Source: Strategic Finance
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Marginal Costing as a Management Accounting Tool - Winter 2004
Author: Wolfgang Kilger, Jochen Pampel and Kurt Vikas
Source: Management Accounting Quarterly
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Product Line and Customer ROI: The Next Generation of ABC - Fall 2005
Author: Kevin Devine, PH.D.; Tom Lammert, CMA, CPA; and Priscilla O'Clock, PH.D., CPA
Source: Management Accounting Quarterly
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Profit Enhancement: Using an ABC Model - Winter 2005
Author: Sidney J. Baxendale, DBA, CMA, CFM, CPA; Mahesh Gupta, Ph.D.; and P.S. Raju, Ph.D.
Source: Management Accounting Quarterly
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RCA at Clopay: Here's Innovation in Management Accounting with Resource Consumption Accounting - October 2004
Author: B. Douglas Clinton, CPA, and Sally A. Webber, CPA
Source: Strategic Finance
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Relevance Added: Combining ABC with German Cost Accounting. Activity-Based Costing Is Better for Long-Term Decision Making while a Leading German Cost Accounting Method Supports Short-Term Decisions More Effectively - June 2005
Author: Gunther Friedl, Prof. Dr.; Hans-Ulrich Kupper, Prof. Dr.; and Burkhard Pedell, PD Dr.
Source: Strategic Finance
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Rewards and Realities of German Cost Accounting: Time-Tested German Cost Analysis Can Help Improve Financial Results. But First You Have to Grapple with Its Complexities - April 2005
Author: Kip R. Krumwiede, CMA, CPA
Source: Strategic Finance
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Roles and practices in management accounting today, Strategic Finance, July 2003 - July 2003
Author:  Ashish Garg, Debashis Ghosh, James Hudick, and Chuen Nowacki
Source: Strategic Finance
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Standard Costing Is Alive and Well at Parker Brass - Winter 2000
Author: David Johnsen and Parvez Sopariwala, Ph.D.
Source: Management Accounting Quarterly
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Suzie's Sweater: The New Paradigm in Accounting. Revenue Recognition Is the #1 Problem in Financial and Accounting Fraud - August 2005
Author: Alfred M. King, CMA, CFM
Source: Strategic Finance
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The Case for Management Accounting - October 2003
Author: Paul A. Sharman, ACMA
Source: Strategic Finance
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The Case for Resource Consumption Accounting. It Can Give You a More Accurate Projection of the Resources You Need and Their Costs Than Traditional Methods Can - April 2002
Author: Anton van der Merwe and David E. Keys, CMA, CPA
Source: Strategic Finance
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The Perils and Promises of Advanced Costing in Government Contracting - Spring 2005
Author: Wm. Leon Grange, DBA, CMA, CFM, CPCM, CPIM
Source: Management Accounting Quarterly
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The Selection of Actionable Cost Objects for an Activity-Based Costing System - Spring 2006
Author: Sidney J. Baxendale, DBA, CMA, CFM, CPA; P.S. Raju, Ph.D.; and Mahesh Gupta, Ph.D.
Source: Management Accounting Quarterly
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The State Of Management Accounting – The Ernst and Young and IMA Survey - July 2003
Author:  Ernst and Young, IMA
Source:  AABS National advisory Services
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Tips from the Field: How to Create an Activity Management Program that Lasts - February 2004
Author: Brad Anderson; Charles E. Davis, CPA; Elizabeth B. Davis, CPA; and Mick Twomey
Source: Strategic Finance
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Translation of Chapter Zero - Winter 2004
Author: Anton Van Der Merwe
Source: Management Accounting Quarterly
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Using ABC/M and Technology to Drive Improvement at Best Buy - June 2005
Author:  Mark Czerwonka, Director, Finance, Performance Measurement and Analysis, Best Buy
Source: PowerPoint Presentation from the 86^th Annual IMA Conference & Exposition, Boston
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Using Excel, TOC, and ABC to Solve Product Mix Decisions with More Than One Constraint - Spring 2002
Author: David Perkins, Ph.D., CMA, CPA; Jonathan Stewart, Ph.D.; and Scott Stovall, Ph.D., CPA
Source: Management Accounting Quarterly
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Using TOC to "Cure" Healthcare Problems - Spring 2000
Author: Russ Kershaw
Source: Management Accounting Quarterly
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What ERP Can Offer ABC - August 2003
Author: Sidney J. Baxendale, CMA, CFM, CPA, and Farah Jama
Source: Strategic Finance
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