The Contemporary Art of Cost Management Methods during Product Development
| Autor: | Wouters, M., Morales, S., Epstein, M.J., Lee, J.Y. |
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| Přispěvatelé: | ABS RI (FEB) |
| Rok vydání: | 2014 |
| Předmět: | |
| Zdroj: | Advances in management accounting.-Vol. 24, 259-346 STARTPAGE=259;ENDPAGE=346;TITLE=Advances in management accounting.-Vol. 24 |
| DOI: | 10.1108/s1474-787120140000024008 |
| Popis: | PurposeTo provide an overview of research published in the management accounting literature on methods for cost management in new product development, such as a target costing, life cycle costing, component commonality, and modular design.Methodology/approachThe structured literature search covered papers about 15 different cost management methods published in 40 journals in the period 1990-2013.FindingsThe search yielded a sample of 113 different papers. Many contained information about more than one method, and this yielded 149 references to specific methods. The number of references varied strongly per cost management method and per journal. Target costing has received by far the most attention in the publications in our sample; modular design, component commonality, and life cycle costing were ranked second and joint third. Most references were published in Management Science; Management Accounting Research; and Accounting, Organizations and Society. The results were strongly influenced by Management Science and Decision Science, because cost management methods with an engineering background were published above average in these two journals (design for manufacturing, component commonality, modular design, and product platforms) while other topics were published below average in these two journals.Research Limitations/ImplicationsThe scope of this review is accounting research. Future work could review the research on cost management methods in new product development published outside accounting.Originality/valueThe paper centers on methods for cost management, which complements reviews that focused on theoretical constructs of management accounting information and its use. |
| Databáze: | OpenAIRE |
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