Designing Cost Management Systems to Support Business Decision-Making: Industry Inspired Case Studies

Contents
List of Figures
List of Tables
1 Introduction
	1 Background
	2 Systems Thinking in Cost Management
		2.1 Introduction
		2.2 Management Cybernetics
		2.3 Systems Basics
	3 Contextualization and Purpose
	4 Closing
	References
2 Development of an Operation-Centric Costing System: The Case of a Water-Recycling Fabrication Facility
	1 Background
	2 Research Setting
	3 Objective
	4 Rudiments of Indirect Cost Management
		4.1 Introduction
		4.2 Management Perspectives on the Cost Concept
		4.3 Capacity Considerations
		4.4 Understanding Cost Behaviour
		4.5 Cost Management Phases
	5 Research Methodology
	6 Diagnosis: The Case of OEP
		6.1 Problem Definition: Current Costing Approach
			Organisational Structure
			Business Analysis
			Cost Analysis
		6.2 Artefact Creation: Revisiting the Costing Approach
			Cost Management Framework
			Cost Application Considerations
			Costing System Template Revisited
	7 Concluding Discussion
		7.1 Research Synopsis
		7.2 Conclusion
		7.3 Limitations and Further Research
	References
3 Designing a Budgetary Control Framework: The Case of a Multinational Mining Engineering Company
	1 Background
	2 Research Setting
	3 Research Methodology
	4 First Iteration: Conceptual Foundation
	5 Second Iteration: Bridging the Industry 4.0 Gap
	6 Discussion and Conclusion
	References
4 Developing a Costing System for a Digital Technology Service Firm
	1 Introduction
	2 Research Setting
	3 Conceptual Framework
	4 Methodology and Design
	5 Data and Results
		5.1 Document Analysis
		5.2 Interview Results
	6 Development of a Costing System
		6.1 Design Stage
		6.2 Problem Formulation/Planning
		6.3 Artefact Creation
		6.4 Evaluation
	7 Implementation Stage
		7.1 Problem Formulation/Planning
		7.2 Artefact Creation
		7.3 Evaluation
	8 Conclusion
	References
5 Designing a Cost Management Framework for a Medical Scheme Service Provider in South Africa
	1 Introduction
	2 Literature Study
	3 Theoretical and Conceptual Framework
	4 Research Design
	5 Results
		5.1 Phase 1: Proof of Concept
		5.2 Phase 2: Alpha-Design
		5.3 Phase 3: Beta-Design
	6 Discussion and Conclusion
	References
6 Considerations of Activity-Based Costing in the Public Sector: The Case of SASSA
	1 Introduction
	2 Background
		2.1 Key Cost Management Concepts
		2.2 Systems and Structures of SASSA
	3 Literature Review
	4 Method
	5 Results
		5.1 Theme 1: Dependent Factors for the Successful Implementation of Activity-Based Costing
		5.2 Theme 2: The Importance of a Financial Information System in the Implementation of Activity-Based Costing
		5.3 Theme 3: Efficient Resource Allocation Is Possible in an Activity-Based Management Environment
	6 Summary and Conclusion
	References
7 Improving an Automotive Workshop’s Profitability Using Lean Management Principles
	1 Background
	2 Research Setting
	3 Objectives
	4 Building Blocks of Process Improvement
		4.1 Introduction
		4.2 Lean Management
		4.3 Activity-Based Costing
		4.4 Value Stream Mapping
	5 Research Method
	6 The Case of AMG
		6.1 Problem Definition: Current Scenario
			Current Workflow
			Technician Efficiency
			Technician Costs
			Technician Revenue
			Technician Profitability
			Reducing Wasted Time
		6.2 Problem Reduction: Revisiting the Value Stream
			Cost/revenue Calculation
			Potential Technician Costs
			Potential Technician Revenue
			Potential Technician Profitability
	7 Concluding Discussion
		7.1 Research Synopsis
		7.2 Conclusion
		7.3 Limitations
	References
8 Concluding Comments
	1 Background
	2 Summative Findings
	3 Closing
Index