Intro
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