Resources & Publications

 Management Accounting Quarterly Summer 2000

Summer 2000
Click on article titles to download FREE PDFs.


Activity-Based Costing at DSL Client Services
By Barbara Gauharou
Implementing an ABC system is an involved process. This marketing consulting company analyzed its current business to decide if ABC could help trim and reorganize costs.

A Simple Method to Link Productivity to Profitability
By Mohan P. Rao, Ph.D.
Information technology investments may increase employee productivity without affecting the bottom line. Solution: an easy-to-implement model that links productivity to profitability.

ERP in Institutional Manufacturing
By B. Douglas Clinton, CPA, Ph.D., and Rhonda R. Lummus, Ph.D.
With manufacturing industries implementing enterprise resource planning (ERP) systems at an astounding rate, not-for-profit, public-sector businesses need to weigh many factors in deciding whether to implement. The unique nature of institutional manufacturing leads to many special considerations for system implementers.

Learning-Curve Estimation of Production Costs and Labor Hours Using a Free Excel Add-In
By Charles D. Bailey, Ph.D.
By employing an Excel add-in, organizations can take advantage of learning curves to project costs, labor times, and quality measures.

Examining the Relationships in Productivity Accounting
By Anthony J. Hayzen, Ph.D., and James M. Reeve, CPA, Ph.D.
Using a technique that links productivity to profitability, businesses can monitor historical productivity, evaluate productivity changes implied by budgets, and measure the impact of productivity on competitive position.

Northrop Grumman’s Four-Tier Approach to Earning Value
By Tom Petro and Ken Milani
To manage government programs, this manufacturer developed a system that delivers accurate cost and schedule data. The reward: enhanced program visibility and forecasts.


Join Today

Start receiving the value enjoyed by more than 70,000 accounting professionals worldwide. Join now.

If you are already an IMA member, please log in now.


Click here to subscribe to Management Accounting Quarterly as a nonmember for $60.

For questions about subscriptions and academic use, please contact:

Alice Schulman
(800) 638-4427, ext. 1547
From outside the U.S.:

© 1997–2014, Institute of Management Accountants, Inc.   10 Paragon Drive, Suite 1, Montvale, NJ 07645-1760   (800) 638-4427 or +1 (201) 573-9000 

Site Map  |  Site Help and FAQ  |  IMA Policies