{"id":"https://openalex.org/W1839003181","doi":null,"title":"Cost Management: Measuring, Monitoring, and Motivating Performance","display_name":"Cost Management: Measuring, Monitoring, and Motivating Performance","publication_year":2004,"publication_date":"2004-01-01","ids":{"openalex":"https://openalex.org/W1839003181","mag":"1839003181"},"language":"en","primary_location":{"id":"mag:1839003181","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA71271679","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"book","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5071890021","display_name":"Leslie G. Eldenburg","orcid":"https://orcid.org/0000-0002-6091-3106","observed_orcids":["https://orcid.org/0000-0002-6091-3106"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Leslie Eldenburg","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-6091-3106","affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5059235692","display_name":"Susan K. Wolcott","orcid":"https://orcid.org/0000-0002-2187-4001","observed_orcids":["https://orcid.org/0000-0002-2187-4001"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Susan K. Wolcott","raw_affiliation_strings":[],"raw_orcid":"https://orcid.org/0000-0002-2187-4001","affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.8449,"has_fulltext":false,"cited_by_count":45,"citation_normalized_percentile":{"value":0.74307692,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0026000000070780516,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cost-management","display_name":"cost management","score":0.984000027179718},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7210000157356262},{"id":"https://openalex.org/keywords/cost-function","display_name":"cost function","score":0.8069999814033508},{"id":"https://openalex.org/keywords/cost-volume-profit-analysis","display_name":"cost-volume-profit analysis","score":0.9950000047683716},{"id":"https://openalex.org/keywords/relevant-costs","display_name":"relevant costs","score":0.8600000143051147},{"id":"https://openalex.org/keywords/job-costing","display_name":"job costing","score":0.984000027179718},{"id":"https://openalex.org/keywords/process-costing","display_name":"process costing","score":1.0},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9909999966621399},{"id":"https://openalex.org/keywords/flexible-budgeting","display_name":"flexible budgeting","score":0.7279999852180481},{"id":"https://openalex.org/keywords/standard-costing","display_name":"standard costing","score":0.8140000104904175},{"id":"https://openalex.org/keywords/analysis-of-variance","display_name":"analysis of variance","score":0.9900000095367432},{"id":"https://openalex.org/keywords/investment-decisions","display_name":"investment decision-making","score":0.7080000042915344},{"id":"https://openalex.org/keywords/performance-evaluation-human-resources","display_name":"performance evaluation (human resources)","score":0.871999979019165},{"id":"https://openalex.org/keywords/compensation","display_name":"compensation","score":0.5820000171661377},{"id":"https://openalex.org/keywords/performance-measurement","display_name":"performance measurement","score":0.6460000276565552},{"id":"https://openalex.org/keywords/accounting-information","display_name":"accounting information","score":0.5860000252723694}],"concepts":[{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.812541127204895},{"id":"https://openalex.org/C99533047","wikidata":"https://www.wikidata.org/wiki/Q6206709","display_name":"Job costing","level":5,"score":0.7780057787895203},{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.7716575264930725},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.7251522541046143},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.6126505136489868},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.6119487285614014},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.5995023250579834},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.5532101988792419},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.532425582408905},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.47189363837242126},{"id":"https://openalex.org/C144031788","wikidata":"https://www.wikidata.org/wiki/Q972347","display_name":"Profit center","level":3,"score":0.4606476128101349},{"id":"https://openalex.org/C189429903","wikidata":"https://www.wikidata.org/wiki/Q2449746","display_name":"Cost\u2013volume\u2013profit analysis","level":5,"score":0.4306635856628418},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.4202621877193451},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.411684513092041},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.35178717970848083},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.3517484962940216},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.2466588020324707},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.242517352104187},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.22890087962150574},{"id":"https://openalex.org/C96814336","wikidata":"https://www.wikidata.org/wiki/Q2443008","display_name":"Cost engineering","level":3,"score":0.22242853045463562},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.20484256744384766},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.19453513622283936},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.17853090167045593},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.11860418319702148},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.09415790438652039},{"id":"https://openalex.org/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:1839003181","doi":null,"is_oa":false,"landing_page_url":"https://ci.nii.ac.jp/ncid/BA71271679","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1600152495","https://openalex.org/W127221201","https://openalex.org/W1523320070","https://openalex.org/W2098608943","https://openalex.org/W653926791","https://openalex.org/W1583653399","https://openalex.org/W1569697042","https://openalex.org/W640154584","https://openalex.org/W1601034793","https://openalex.org/W1599957211"],"abstract_inverted_index":{"PART":[0,33,70],"ONE:":[1],"MEASURING":[2,35],"AND":[3,36,41,74],"USING":[4],"COSTS":[5,38],"FOR":[6,39],"MANAGEMENT":[7],"DECISIONS.":[8],"1.":[9],"The":[10,20],"Role":[11],"of":[12,94],"Accounting":[13],"Information":[14],"in":[15],"Management":[16,93],"Decision":[17],"Making.":[18],"2.":[19],"Cost":[21],"Function.":[22],"3.":[23],"Cost-Volume-Profit":[24],"Analysis.":[25,86],"4.":[26],"Relevant":[27],"Costs":[28,83,102],"for":[29,103],"non-Routine":[30],"Operating":[31],"Decisions.":[32,90],"TWO:":[34],"ASSIGNING":[37],"INTERNAL":[40],"EXTERNAL":[42],"REPORTING.":[43],"5.":[44],"Job":[45],"Costing.":[46,49,69],"6.":[47],"Process":[48],"7.":[50],"Activity":[51],"Based":[52],"Costing":[53],"and":[54,58,66,78,84,96,100,109,118],"Management.":[55],"8.":[56],"Measuring":[57,99],"Assigning":[59,101],"Support":[60],"Department":[61],"Costs.":[62,97],"9.":[63],"Joint":[64,92],"Product":[65,68],"By":[67],"THREE:":[71],"PLANNING,":[72],"MONITORING,":[73],"MOTIVATING.":[75],"10.":[76],"Static":[77],"Flexible":[79],"Budgets.":[80],"11.":[81],"Standard":[82],"Variance":[85],"12.":[87],"Strategic":[88,112],"Investment":[89],"13.":[91],"Revenues":[95],"14.":[98],"Income":[104],"Statements.":[105],"15.":[106],"Performance":[107,113],"Evaluation":[108],"Compensation.":[110],"16.":[111],"Measurement.":[114],"Glossary.":[115],"Credits.":[116],"Organization":[117],"People":[119],"Index.":[120,122],"Subject":[121]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":4},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":4},{"year":2014,"cited_by_count":3},{"year":2013,"cited_by_count":5},{"year":2012,"cited_by_count":8}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}