| This link takes you to site, maintained by the Institute of Management Accountants, which has links to journal articles and other documents dealing with costing methodologies. Articles are available on such methodologies as: standard costing; target costing; activity-based costing; German cost accounting or GPK; and resource consumption accounting (RCA). Under “Strategic Cost Management” (left column), click on Viewpoint, Suggested Reading, Tools/Resources, or Related Links for information on cost management. |