Reports the findings of a survey on management accounting practices in Singapore. Taking the form of a longitudinal study, finds in general that improvements have been made. However, Singapore’s own companies continue to lag behind multinational companies.

Develops a continuum of product costing systems (PCSs) and demonstrates its application to making managerial decisions. Explains the relevance of this structure to managerial issues including inventory control, pricing, special decisions and product design. Synthesizes various PCSs into a...

Illustrates that the make or buy is a strategic decision and has implications for the overall corporate strategy of the organization by describing a model which involves analysing a number of strategic factors. In recent years, many companies have been moving significantly away from “making”...

Uses a case study in the utilities sector to demonstrate how activity‐based cost management (ABCM) techniques provide a clear understanding of the leverage on the business of improving processes, and of the impact that various customer segments have on the profitability of the business. This...

Integration of the supply chain offers many opportunities to improve customer service and eliminate unnecessary costs. However, many firms lack the capability to determine the cost of moving product to market and where potential savings may exist. Supply chain costing provides an approach for...