Find out more about cost management and cost control with our selection of articles, links and guides to help you identify best practice, techniques and tools to apply to your business.
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- ICAEW resources
- Articles and books in the Library collection
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Leaning away from standard costing
Reports on the decision by some manufacturers to move away from standard costing and variance analysis (SCVA) during critical financial times.
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Introduction to management accounting
(Pearson Education, 2014)
Written to help those new to the subject learn how to make effective economic decisions. Includes sections on cost management systems and product costing.
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The Library provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users.
Buying a second home: income, getaway, or retirement
Guide showing how to make the purchase of a second home a success. Includes how to identify an affordable price range, choose a good location, get low-cost financing and minimise taxes. Written from an American perspective.
Complete CFO handbook: from accounting to accountability, The
The book contains chapters on obtaining funding, corporate risk management, business strategy and financial planning, performance measurement and transfer pricing, asset management, cost management and finance function effectiveness.
Controller's function: the work of the managerial accountant, The
The book aims to provide the management accountant with facts and guidance for all aspects of their role. It contains chapters on the role of the management accountant, internal control, strategic business planning, long-range financial planning, cash and investments, operational accounting, SEC filings, performance measurement, financial analysis, cost management, taxation, and selecting a financial information system.
individual publishers. Please see individual
Directors' Briefings and Start-Up Briefings are four-page guides written for the busy practitioner, director and entrepreneur providing concise, practical advice on core business issues.
Disclaimer: These publications from Atom Content Marketing are for general guidance only, for businesses in the United Kingdom governed by the laws of England. Atom Content Marketing, expert contributors and ICAEW (as distributor) disclaim all liability for any errors or omissions.
Leaning away from standard costing
The article reports on the decision by some manufacturers to move away from standard costing and variance analysis (SCVA) during critical financial times. Topics covered include the threat posed by the implementation of traditional production control systems to lean companies. Also mentioned is the impact of SCVA on efforts to build long-term competitive advantages.
Energy efficiency frozen out
The Energy Company Obligation (Eco) will cease in 2017. It will be replaced by a streamlined and lower cost programme. The article explains why scaling back the energy efficiency programme and lack of clarity over what will replace it in 2017 will not only harm the rate at which energy efficiency measures are installed, but the industry as well.
Offshore industry faces prospect of major restructuring
The article discusses the outlook for the offshore oil services, equipment and drilling industry. 2016 is expected to be worse than 2015 with major capital spending reductions continuing for large offshore and in particular deepwater projects. Competition for dwindling project awards will be tough, and will cause continued pricing pressure and lower costs across the supply chain.
Small Business Update
Small Business Update is a monthly magazine for SMEs with articles covering the latest regulatory developments, practical advice and hot topics.
Getting your prices right is essential. If they're too high, you'll put off potential customers. Aim too low, and you'll throw away potential profit and risk making customers believe your products or services are inferior to higher-priced competitor goods.
Making a profit from selling products or services is vital in any successful business. After all, healthy margins drive growth and ensure that wages get paid. But what about the hidden profits in your business? Emma Allen looks at how you can uncover potential sources of cash.
The credit crunch and subsequent bank bail-out have left the UK Government with a £156 billion budget deficit. Falling sales during the economic downturn may have left your firm with its own excess of expenditure over revenue. Kate Horstead finds out how to get through a difficult trading period.
Faced with falling sales, reduced access to credit and squeezed margins, small-business owners are finding these challenging times. But those who keep a close eye on their costs are more likely to survive, as Kate Horstead explains.
Articles and books in the Library collection
Click on the links below to see our catalogue record and holdings for each item. Please contact us if you would like to borrow a book or request a copy of an article.
Building a sustainable cost leadership culture
Strategic Finance, September 2014, pages 46-51
As management accountants evolved from "bean counters" into strategic business partners, their focus also evolved, shifting from cost accounting to cost management and ultimately, cost leadership. This involves a proactive attitude to striving for lower costs, improved customer focus, and enhanced market share. As cost leaders, management accountants can help their organisation compete and thrive in today's complex global economy.
CFO fundamentals: your guide to internal controls, financial reporting, IFRS, web 2.0, cloud computing and more
(John Wiley & Sons, 2012)
Part three, cost management and IT systems, contains the sections: cost management and analysis; cost-volume-profit analysis; short-term decisions; financial forecasting, planning and budgeting; risk management; capital budgeting and real options; the what and why of responsibility accounting; control of profit centres; performance of investment centres and transfer pricing; how to analyse and improve corporate profitability and shareholder value; and information technology and IT systems.
Management and cost accounting
(Cengage Learning EMEA, 2012)
The aim of the 8th ed. of this book is to explain the principles involved in designing and evaluating management and cost accounting information systems. Intended primarily for undergraduate students who are pursuing a one- or two-year management accounting course, and for students who are preparing for the cost and management accounting examinations of the professional accountancy bodies at an intermediate or advanced professional level.
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