Activity-Based Costing

• Common Cents. Peter B. B. Turney. Hillsboro, Oregon, Cost Technology, Inc., 1991. Kaplan, Robert S. and Robin Cooper.
• An ABC Manager's Primer.  Gary Cokins, Alan Stratton and Jack Helbling.   Montvale, NJ: Institute of Management Accountants,  l992.
• Activity Accounting: An Activity-Based Costing Approach, Jame Brimson. New York, NY: John Wiley & Sons, Inc.,  l991.
• Cost & Effect: Using Integrated Costs Systems to Drive Profitability and Performance, Boston, MA:  Harvard Business School Press, 1998.
• "Implementing Activity-Based Management: Avoiding the Pitfalls," Statements on Management Accounting, Statement No. 4CC, Montvale, NJ, Institute of Management Accountants, 1998.
• Implementing Activity-Based Cost Management: Moving from Analysis to Action. Robin Cooper,  Robert S. Kaplan,  Lawrence S. Maisel,  Eileen Morrissey  and Ronald M. Oehm.   Montvale, NJ: Institute of Management Accountants,  l992.

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Capacity Cost Management

• "Measuring the Costs of Capacity." Statements on Management Accounting, Statement No. 4Y,  Montvale, NJ: Institute of Management Accountants, 1998. Available for purchase at www.imanet.org
•  “Implementing Capacity Cost Management System”.  Statement Number 4LL, NJ: Institute of Management Accountants, 2000.  Available for purchase at www.imanet.org
• Capacity Measurement and Improvement:  A Manager's Guide to Evaluating and Optimizing Capacity Productivity. Thomas Klammer. Burr Ridge, IL: Irwin Professional Publishing, 1996.
• Total Capacity Management: Optimizing at the Operational, Tactical, and Strategic Levels. Carol J. McNairand Richard Vangermeersch.  New York: St. Lucie Press, l998.
• “Capacity Analysis:  Sample Problems,” Anne E. Gray and James Leonard, Harvard Business School Note #9-606-058, Boston, MA:  Harvard Business School Publishing, l995. Available for purchase at www.hbsp.com
• Essentials of Capacity Management. Reginald Tomas Yu-Lee.   New York, NY: John Wiley & Sons, Inc., 2002.

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Cost Management

• The Cost Management Toolbox: A Manager’s Guide to Controlling Costs and Boosting Profits, Lianabel Oliver, New York: AMACOM, 2000.

• Cost Management for Today's Advanced Manufacturing:  The CAM-I Conceptual Design, Callie Berliner and James A. Brimson, eds. Boston, MA: Harvard Business School Press,  l988.
• Relevance Lost: The Rise and Fall of Management Accounting, Thomas H. Johnson and Robert S. Kaplan. Boston, MA,  Harvard Business School Press,  l987.
• Relevance Regained: From Top-Down Control to Bottom-Up Empowerment, Thomas H. Johnson and Robert S. Kaplan. New York, NY: The Free Press, 1992.
• Standard Costs and Variance Analysis,  Montvale, NJ: Institute of Management Accountants,  l974.

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Nonprofit Organizations

• Cómo entender y usar información financiera: un manual básico para entidades sin fines de lucro, Lianabel Oliver. San Juan, Puerto Rico: Fundación Ángel Ramos y Colegio de Contadores Públicos Autorizados de Puerto Rico, 2005. Download Free (PDF document)
• Srategic Planning for Public and Nonprofit Organizations. John M. Bryson, San Francisco, Jossey-Bass Publishers, 1995.
• Non-for-Profit Accounting Field Guide.  Richard F. Larkin and Marie DiTommaso, New York, John Wiley & Sons.  <<A new version has been issued every year since first published in l999. Excellent reference book for managers in the public management sector. >>

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Operations

• Work Measurement & Methods Improvement. Lawrence S. Aft. New York:  John Wiley & Sons, 2000.  << I highly recommend this book for cost accountants and cost analysts, who need a better understanding of industrial engineering techniques for standards settings and identifying process improvements.>>
• An Introduction to Work Study (4th edition), George Kanawaty. Geneva, Switzerland: International Labour Office, 1992.
• “Implementing Lean Production Fundamentals”.  Statement Number 4KK, NJ: Institute of Management Accountants, 2000.

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Performance Measurement

• "Developing Comprehensive Performance Indicators." Statements on Management Accounting, Statement No. 4U, Montvale, NJ: Institute of Management Accountants, 1995.
• "Tools and Techniques for Implementing Integrated Performance Systems." Statements on Management Accounting, Statement No. 4DD, Montvale, NJ: Institute of Management Accountants, 1998.
• Balanced Scorecard Step-By-Step: Maximizing Performance and Matching Results. Paul R. Niven. New York: John Wiley & Sons, Inc., 2002.  Balanced Scorecard: Translating Strategy into Action. Robert S. Kaplan and David P. Norton.  Boston, MA:  Harvard Business School Press, 1996.
• The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Robert S. Kaplan and David P. Norton.   Boston, MA:  Harvard Business School Press, 2000.

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Planning

• Beyond Budgeting: How Managers Can Break Free from the Annual Performance Trap.  Jeremy Hope and Robin Fraser.  Boston, Massachusetts: Harvard Business School Press, 2003.
• Built to Last.  James C. Collins and Jerry I. Porras, New York, HarperBusiness, 1997. <<This book is one of the best business books written on leadership and strategy.>>
• Strategic Planning: What Every Manager Must Know. A Step-by-Step Guide.  George A Steiner, New York: The Free Press, l979. <<A very basic guide to the strategic planning process, particularly for business professionals with limited experience in this area.  It was published in 1979, so it is a little dated, but provides valuable reference material.>>
• Competitive Advantage: Creating and Sustaining Superior Performance.  Michael E. Porter, New York, NY: The Free Press, 1985.

• Restoring our Competitive Edge, Competing Through Manufacturing; Robert H. Hayes and Steven C. Wheelwright.  New York, NY: John Wiley & Sons, Inc., 1984.
• "Putting the Service-Profit Chain to Work." J.L. Heskett, Thomas O. Jones, Gary W. Loveman, W. Earl Sasser, Jr., and Leonard A. Schlesinger. Harvard Business Review, March-April l994,  pp. 164-174.
•   "Continuous Budgeting at The HON Company." Ralph Drtina, Steve Hoeger, and John Schaub. Management Accounting, January l996, pp. 20-24.

• The Basics of Budgeting, Terry Dickey. Los Altos, CA:  Crisp Publications, l992.  <<This is a very basic book directed primarily at non-financial managers and small business owners.  If you want a simple, down-to-earth explanation on budgets, this book is sure to help.>>

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Quality

• Out of the Crisis, Edward Deming, Boston, Massachusetts, MIT Press,
• Quality is Free: The Art of Making Quality Certain, Phil B Crosby. New York: Penguin Books, 1979.
• Quality Without Tears: The Art of Hassle-Free Management, Phil B Crosby New York: McGraw-Hill, l984.
• The Deming Management Method. Mary Walton. New York: The Putnam Publishing Company, l986.
• Deming Management At Work. Mary Walton. New York: The Putnam Publishing Company, l990.
• What Is Total Quality Control? Kaoru Ishikawa. Englewood Cliffs, New Jersey,: Prentice-Hall, 1985.

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Theory of Constraints

• The Goal. Eliyahu M. Goldratt and Jeff Cox. Great Barrington, MA: North River Press, l992
• Throughput Accounting. Thomas Corbett. Great Barrington, MA: The North River Press, 1998.
• The Theory of Constraints and its Implications for Management Accounting.  Eric Noreen, Debra Smith, and James T Mackey. Great Barrington, MA: North River Press, 1995. 
• “Theory of Constraints”. Statements on Management Accounting, Statement No. 4HH, Montvale, NJ: Institute of Management Accountants, 1999.

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