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Contemporary Issues in Management Accounting$
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Alnoor Bhimani

Print publication date: 2006

Print ISBN-13: 9780199283361

Published to Oxford Scholarship Online: May 2007

DOI: 10.1093/acprof:oso/9780199283361.001.0001

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Integrated cost management

Integrated cost management

Chapter:
(p.117) 6 Integrated cost management
Source:
Contemporary Issues in Management Accounting
Author(s):

Robin Cooper

Regine Slagmulder

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199283361.003.0006

Integrated cost management programmes consist of a number of distinct cost management techniques that reinforce each other, with the output of one technique creating the input for another. This chapter examines two different types of integrated cost management programmes. The first type is the internal integrated cost management programme at Olympus Optical Company, which consisted of five distinct internal cost management techniques that resulted in aggressive cost reduction pressures across the life cycle of the product. The second type is the external integrated cost management programmes at Komatsu, Isuzu, and Tokyo Motors, and their respective suppliers, Toyo Radiator (Komatsu), JKC (Isuzu), and Yokohama Corporation and Komatsu Iron Works (Tokyo Motors). These programmes consisted of three distinct cost management techniques that resulted in aggressive cost reduction pressures across the organizational boundaries between buyer and supplier.

Keywords:   cost management programmes, internal integrated cost management, external integrated cost management, Olympus Optical

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