Falconer Mitchell is Professor of Management Accounting at the University of Edinburgh, UKHanne Norreklit is Professor of Business at the University of Aarhus, DenmarkMorten Jakobsen is Associate Professor at the University of Aarhus, Denmark

'This wide-ranging, up-to-date, clear and detailed survey will be an essential resource for researchers and practitioners alike in the field of cost management.' Brian Rutherford, University of Kent, UK 'This companion covers an admirable range of topics in cost management, from the very well known, such as budgeting, to capacity usage. Seminal papers are blended with very recent research, producing an excellent handbook for academics and students seeking a concise summary of knowledge in the field.' Bruce Gurd, University of Southern Australia, Australia 'These lucid, comprehensive contributions from leading researchers internationally analyze and document, with practical illustrations throughout, the now substantive contemporary research on the dramatically changing scope and practices of management accounting, including lean manufacturing, managing services, customer accounting, performance management, strategy, inter-organizational controls, and environmental accounting. It is an invaluable and essential source for academics, students and practitioners alike.' Trevor Hopper, University of Sussex, UK

• 1. Introduction Part I: Cost Control Issues 2. Budgetary Control: What's been Happening? 3. Management Accounting System Problems in Context of Lean: Development of a Proposed Solution 4. ICT Systems and Cost Management 5. Functional Analysis 6. Target Costing: Market-Driven Cost Management 7. Continuous Improvement and Kaizen Costing Part II: Cost Management and Decision Making 8. Specifying Conditions for Cost Systems Generating Relevant Decision Making Costs 9. Designing Time-Driven Activity-Based Costing Systems: A Review and Future Research Directions 10. The Theory of Constraints 11. The Dynamics of Management Accounting and Control Systems 12. Capacity Usage Part III: Inter-Organizational Cost Management Perspectives 13. Cost Management and the Provision of Support Services in Large Organizations 14. Inter-Organizational Cost Management 15. New Directions for Research on Outsourcing Decision-Making 16. Customer Relations and Cost Management Part IV: Strategy and Cost Management 17. A New Framework for Strategic Cost Management: An Empirical Investigation of Strategic Decision in Britain, the USA and Japan 18. Quality Costing 19. Environmental Cost Management for Green Production 20. Performance Measurement Systems: Beyond Generic Actions 21. Methodologies for Managing Performance Measurement 22. Cost Management in the Digital Age