CMC's referee publications
Laine, Teemu, Paranko, Jari & Suomala, Petri. 2010. Downstream shift at a machinery manufacturer: The case of the remote technologies. Management Research Review. Vol. 33. No. 10. pp. 980-993.
Suomala, Petri, Lahikainen, Tommi, Lyly-Yrjänäinen, Jouni, Paranko, Jari. 2010. Open book accounting in practice - exploring the faces of openness. Qualitative Research in Accounting & Management. Vol. 7. No. 1. pp. 71-96.
Sievänen, Matti & Mertanen, Markus. 2009. Why do companies pursue MC manufacturing strategies. Advances in Production Engineering & Management 4. pp. 69-76.
Lindholm, Anni & Suomala, Petri. 2007. Learning by costing: sharpening cost image through life cycle costing?. International Journal of Productivity & Performance Management. Vol. 56. No. 8. pp. 651-672.
Varila, Mikko, Seppänen, Marko & Suomala, Petri. 2007. Detailed Cost Modelling: A Case Study in Warehouse Logistics. International Journal of Physical Distribution and Logistics Management. Vol. 37. No. 3. pp. 184-200.
Suomala, Petri & Jokioinen, Ilkka. 2006. Concepts to products: lessons learned from industrial success stories. European Journal of Innovation Management. Vol. 9. No. 4. pp. 370-395.
Sievänen, Matti & Peltonen, Linnea. 2006. Mass Customisation as a Marketing Tool: The Case of Turo Tailor's Windowshop. International Journal of Mass Customization. Vol. 1. Iss. 4. pp. 523 - 537.
Sievänen, Matti & Peltonen, Linnea. 2006. Mass Customising Footwear: The Left Foot Company Case. International Journal of Mass Customization. Vol. 1. Iss. 4. pp. 480 - 491.
Laine, Teemu, Paranko, Jari, Lahikainen, Tommi, Seppänen Marko and Suomala, Petri. 2006. Accounting for networks: the consolidated network approach. International Journal of Networking and Virtual Organisations, Vol. 3. No. 3. pp. 245-257.
Varila, Mikko and Sievänen, Matti. 2005. Challenges of estimating pioneering R&D project profitability. International Journal of Technology Intelligence and Planning. Vol. 1. No. 4 pp. 424-440.
Lindholm, Anni & Suomala, Petri. 2005. Present and Future of Life Cycle Costing: Reflections from Finnish Companies. The Finnish Journal of Business Economics. Iss. 2. pp. 282-292.
Jämsen, Miikka, Suomala, Petri & Paranko, Jari. 2005. What is Being Measured in R&D: Contradictions Between the Need and the Practice. In: Shyam Sunder Kambhammettu (ed.) Business Performance Measurement: Towards Functional Excellence. pp. 235-263. India. Le Magnus University Press.
Suomala, Petri. 2005. Life-Cycle Perspective in the Measurement of New Product Development Performance. In: Woodside, A. G. (ed.) Advances in Business Marketing & Purchasing, Managing Product Innovation 13. UK. Elsewier Ltd.
Suomala Petri, Sievänen Matti & Paranko Jari. 2004. Customization from the After-Sales Point of View - Implications of Product and Item Customizations for Spare-Part Business. Technovation. pp. 831-840.
Suomala Petri. 2004. The Life Cycle Dimension of New Product Development Performance Measurement. International Journal of Innovation Management. Vol 8. Iss. 2. pp. 193-221.
Suomala Petri & Jämsen Miikka. 2003. Performance Measurement in Finnish Industrial R&D Management. The Finnish Journal of Business Economics. Iss. 4. pp. 474-494.
Sievänen Matti. 2003. Customization in capital goods manufacturing business. The Finnish Journal of Business Economics. Iss. 3. pp. 392-408
Sievänen Matti, Suomala Petri & Paranko Jari. 2003. Product Profitability: Causes And Effects. Industrial Marketing Management. Vol. 33. No. 5. pp. 393-401.
Suomala Petri & Jokioinen Ilkka. 2003. Patterns of success in product development: a case study. European Journal of Product Innovation Management. Vol. 6. No. 4. pp. 213-227.
Seppänen Marko & Suomala Petri. 2003. E-business in b-2-b wholesaler's internal supply chain: effects on costs and activities. International Journal of Electronic Business. Vol. 1. No. 4. pp. 347-357.
Kulmala Harri I., Lahikainen Tommi, Happonen Mikko-Pekka & Paranko Jari. 2003. On the Road to Win-Win - A Case Study. Journal of Supply Chain Management. Accepted 12.3.2002.
Kulmala Harri I. 2002. I. Open-book Accounting in Networks. The Finnish Journal of Business Economics. Vol. 51. No 2. pp. 157-177.
Suomala Petri, Sievänen Matti & Paranko Jari. 2002. The effects of customization on spare part business: A case study in the metal industry. International Journal of Production Economics. Vol. 79. Iss. 1. pp. 57-66.
Tornberg Katja, Jämsen Miikka & Paranko Jari. 2002. Activity-based costing and process modeling for cost-conscious product design: A case study in a manufacturing company. International Journal of Production Economics. Vol. 79. Iss. 1. pp. 75-82.
Kulmala Harri I., Paranko Jari & Uusi-Rauva Erkki. 2002. The Role of Cost Management in Network Relationships. International Journal of Production Economics. Vol. 79. Iss. 1. pp. 33-43.
Paranko Jari, 1996. "Cost of Free Capacity", International Journal of Production Economics 46-47, pp. 469-476.
Conference papers 2010
Laine, Teemu, Suomala, Petri, Korhonen, Tuomas. 2010. Towards effective, customer-oriented R&D performance management: Potential benefits and challenges of management accounting development. 7th Conference on New Directions in Management Accounting. Brussels, Belgium, 15-17 December, 2010.
Sievänen, Matti, Heiskala, Mikko, Paloheimo, Kaija-Stiina. 2010. A cost system design for configurable mass customized services. 4th International Conference on Mass Customization and Personalization in Central Europe (MCP-CE 2010). Novi Sad, Serbia, 23-24 September, 2010.
Sievänen, Matti, Heiskala, Mikko, Tiihonen, Juha, Paloheimo, Kaija-Stiina, Siirilä, Teppo. 2010. Analyzing Service Mass Customization Models. 4th International Conference on Mass Customization and Personalization in Central Europe (MCP-CE 2010). Novi Sad, Serbia, 23-24 September, 2010.
Heiskala, Mikko, Tiihonen, Juha, Sievänen, Matti, Paloheimo, Kaija-Stiina. 2010. Choice Navigation Modeling Concepts for Mass Customized Solutions. 4th International Conference on Mass Customization and Personalization in Central Europe (MCP-CE 2010). Novi Sad, Serbia, 23-24 September, 2010.
Korhonen, Tuomas, Laine, Teemu, Suomala, Petri. 2010. Defining performance measurement system dynamism through an interventionist case study. JMG Workshop. Performance Measurements and Corporate Governance. Pisa, Italy, 10-11 September 2010.
Korhonen, Tuomas, Laine, Teemu, Julkunen, Pasi, Paranko, Jari, Suomala, Petri. 2010. The multifaceted relationship between management accounting and R&D: an interventionist case study at a machinery manufacturer. 10th Manufacturing Accounting Research Conference. Ghent, Belgium, 20-23 June 2010.
Lyly-Yrjänäinen, Jouni, Suomala, Petri. 2010. Towards Understanding the Role Played by the Intensity of Research Interventions in Creation of Theory Contribution. 10th Manufacturing Accounting Research Conference. Ghent, Belgium, 20-23 June 2010.
Paranko, Jari, Laine, Teemu, Suomala, Petri. 2010. Profitability Analysis of Manufacturers based on Public Data: Atlas Copco and Sandvik. 10th Manufacturing Accounting Research Conference. Ghent, Belgium, 20-23 June 2010.
Sievänen, Matti, Heiskala, Mikko, Tiihonen, Juha. 2010. Cost and Pricing Principles for Service Configurators. 10th Manufacturing Accounting Research Conference. Ghent, Belgium, 20-23 June 2010.
Wihinen, Krister, Laine, Teemu, Suomala, Petri. 2010. The Role of Cost Information in Supporting the Pricing Process - An Empirical Illustration. 10th Manufacturing Accounting Research Conference. Ghent, Belgium, 20-23 June 2010.
Laine, Teemu, Paranko, Jari, Siekkinen, Heidi & Suomala, Petri. 2010. Towards understanding the anatomy of products: A case study exploring service and manufacturing contexts. The 9th AMA Servsig conference, Porto, Portugal, June 17-19, 2010.
Paranko, Jari, Laine, Teemu & Suomala, Petri. 2010. Performance Analysis of Manufacturers based on Public Data: Atlas Copco and Sandvik. Proceeding of the 16th International Working Seminar in Production Economics, March 1-5, 2010, Innsbruck, Austria.
Lyly-Yrjänäinen, Jouni, Suomala, Petri & Israelsen, Poul 2010. Component Commonality and Its Cost Implications Increasing the Commonality of the Right Components. Proceeding of the 16th International Working Seminar in Production Economics, March 1-5, 2010, Innsbruck, Austria.
Selos, Erno, Wihinen, Krister. 2010. Challenges of demand information sharing in a multi-level supply network. Proceeding of the 16th International Working Seminar in Production Economics, March 1-5, 2010, Innsbruck, Austria.
Laine, Teemu, Paranko, Jari, Suomala, Petri. 2010. New Service Products of a Machinery Manufacturer: Examining the New Accounting Objects. In: Heikkilä, J., Hannula, M., Helander, N., Ilvonen, I. and Seppä M. (eds.) Proceedings of eBRF 2009, Research Forum to Understand Business in Knowledge Society. Tampere University of Technology, University of Jyväskylä and University of Tampere.
Conference papers 2009
Paranko, Jari, Laine, Teemu & Suomala, Petri. 2009. New definitions of management accounting - Back to the basics? 9th Manufacturing Accounting Research Conference, Cost and Performance in Services and Operations, June 21-24, 2009, Muenster, Germany. 23 p.
Sievänen, Matti, Heiskala, Mikko & Paloheimo, Kaija-Stiina. 2009. A cost system design for mass customized services. 9th Manufacturing Accounting Research Conference, Cost and Performance in Services and Operations, June 21-24, 2009, Muenster, Germany. 12 p.
Suomala, Petri & Lyly-Yrjänäinen, Jouni. 2009. Towards a typology of research interventions in management accounting research. 9th Manufacturing Accounting Research Conference, Cost and Performance in Services and Operations, June 21-24, 2009, Muenster, Germany. 19 p.
Velasquez, Santiago & Suomala, Petri. 2009. The search for organizational cost consciousness: An approach derived from Life-Cycle-Costing analysis. 9th Manufacturing Accounting Research Conference, Cost and Performance in Services and Operations, June 21-24, 2009, Muenster, Germany. 23 p.
Wihinen, Krister, Laine, Teemu & Suomala, Petri. 2009. Management control challenges in the pricing process: Departmental roles and the effects of improved cost information. 9th Manufacturing Accounting Research Conference, Cost and Performance in Services and Operations, June 21-24, 2009, Muenster, Germany. 19 p.
Laine, T., Paranko, J. & Suomala, P. 2009. All activities are interpretive: The end of the debate about service characteristics? Naples forum on services. Naples forum on services: Service-Dominant Logic, Service Science and Network theory. June 16-19, Naples, Italy. 20 p.
Laine, T., Paranko, J., Julkunen, P. & Suomala, P. 2009. Understanding the accounting object: The case of the extended warranty. QUIS 11 Moving Forward with service quality. June 11-14 Wolfsburg Germany. 10 p.
Suomala, Petri, Kanniainen, Juho, Lönnqvist, Antti, Pekkola, Sanna & Ukko, Juhani. 2009. The challenge of R&D project valuation: Capabilities in estimating financial impacts, intellectual capital and life cycles. 16th International Product Development Management Conference "Managing Dualities in the Innovation Journey", June 8-9, 2009, Twente, The Netherlands. 24 p.
Laine, T., Paranko J., Suomala, P. 2009. A Global Machinery Manufacturer Learning Service R&D: A Longitudinal Case study. In: Helander, N., Hannula, M., Ilvonen, I. and Seppä M. (eds.) Proceedings of eBRF 2008, Helsinki - Stockholm, Research Forum to Understand Business in Knowledge Society. Tampere University of Technology and University of Jyväskylä.15 p.
Conference papers 2008
Fagerström, Jutta & Suomala, Petri. 2008. Accounting Change: The Beginning of One Company's Change Process. 6th Conference on New Directions in Management Accounting: Innovations in Practice and Research. Brussels, Belgium. December 15-17, 2008.
Suomala, Petri & Lyly-Yrjänäinen, Jouni. 2008. Perspectives of interventionist management accounting research - ex-post analysis of an empirical case study. 6th Conference on New Directions in Management Accounting: Innovations in Practice and Research. Brussels, Belgium. December 15-17, 2008.
Wihinen, Krister, Laine, Teemu & Suomala, Petri. 2008. Need for integrative pricing approaches - an empirical illustration. 6th Conference on New Directions in Management Accounting: Innovations in Practice and Research. Brussels, Belgium. December 15-17, 2008.
Sievänen, Matti. 2008. A cost management viewpoint to mass customizable services: a review and considerations. In: Edwards, K., Blecker, Th., Salvador, F. Hvam, L. & Friedrich, G. (eds.). Mass Customization Services, IMCM 2008, Copenhagen, Denmark, June 19-20, 2008 pp. 118-128.
Laine, Teemu, Paranko, Jari & Suomala, Petri. 2008. Analysing the process and success of service R&D: A longitudinal case study in a machinery manufacturer. The 8th AMA Servsig conference. June 5-7, 2008, Liverpool, UK.
Sievänen, Matti & Mertanen, Markus. 2008. Why do companies pursue MC manufacturing strategy? In: Anisic, Z. & Freund, R. (eds.) Proceedings of the 3rd International Conference on Mass Customization and Personalization in Central Europe (MCP - CE 2008), Serbia, June 3-6, 2008. pp. 159-164.
Lyly-Yrjänäinen, Jouni, Suomala, Petri & Uusitalo, Olavi. 2008. Global Key Account as a Vehicle for Diffusing Subsidiary Initiatives in Multinational Companies. 3rd International Conference on Business Market Management. St.Gallen, Switzerland.
Conference papers 2007
Mertanen, Markus & Sievänen, Matti. 2007. A Practical Approach to Mass Customization - Lessons Learned from Finnish Machine Construction. The 2007 World Conference on Mass Customization & Personalization (MCP). Boston, USA. October 7-10, 2007.
Mäkipää, Marko, Ahoniemi, Lea, Mertanen, Markus, Sievänen, Matti, Peltonen, Linnea & Ruohonen, Mikko. 2007. The State of Art of Mass Customization Practices in Finnish Technology Industries. The 2007 World Conference on Mass Customization & Personalization (MCP). Boston, USA. October 7-10, 2007.
Suomala, Petri, Varila, Mikko & Jokioinen, Ilkka. 2007. Validity Problem in Performance Measurement. A Conceptual Analysis with an Illustrative Case on Quality Cost Measurement. 4th Conference on Performance Measurement and Management Control. Nice, France. September 26-28, 2007.
Laine, Teemu, Paranko, Jari & Suomala, Petri. 2007. Towards Implementing a Service Strategy by Simulating Customers' Business Environment: The Case of a Business Game Concept. Sophia Antipolis, France. September 24-26, 2007.
Laine, Teemu, Paranko, Jari & Suomala, Petri. 2007. Analyzing the Gap between Service Visions and Realities in Manufacturing Companies. 8th Manufacturing Accounting Research Conference. Trento, Italy. June 18-20, 2007.
Lyly-Yrjänäinen, Jouni, Suomala, Petri & Israelsen, Poul. 2007. Cost Effects of Component Commonality - Using Purchase Portfolio in Prioritizing Components. 8th Manufacturing Accounting Research Conference. Trento, Italy. June 18-20, 2007.
Varila, Mikko, Suomala, Petri & Jokioinen, Ilkka. 2007. New Boost to Quality Costing: From Ex Post Failure Appraisal to Proactive Product and Process Improvement. 8th Manufacturing Accounting Research Conference. Trento, Italy. June 18-20, 2007.
Varila, Mikko & Suomala, Petri. 2007. Financial Control in Product Development: Exploring the Gap between Ideal and Actual Structures. The Proceedings of the 14th International Product Development Management Conference. pp. 1677-1691. Porto, Portugal. June 11-13, 2005.
Conference papers 2006
Jakkula, Virve, Lyly-Yrjänäinen, Jouni & Suomala, Petri. 2006. Challenges of practically relevant management accounting research - The scope and intensity of interventionist research. 5th Conference on New Directions in Management Accounting: Innovations in Practice and Research. Brussels, Belgium. December 14-16, 2006.
Laine, Teemu, Paranko, Jari & Suomala, Petri. 2006. Customer profitability and services. 5th Conference on New Directions in Management Accounting: Innovations in Practice and Research. Brussels, Belgium. December 14-16, 2006.
Varila, Mikko, Suomala, Petri & Paranko, Jari. 2006. Managing Heterogeneous R&D: Applying Multiple Strategies within a Single Function. The R&D Management Conference 2006. July 5-7, 2006. Lake Windermere, England.
Laine, Teemu, Paranko, Jari & Suomala, Petri. 2006. The Nature of Services in B2B Context The 13th International Annual Conference of European Operations Management Association. Glasgow, Scotland, June 18-21, 2006. Vol. 2. pp. 887-896.
Paranko, Jari, Laine, Teemu & Suomala Petri. 2006. Accounting Systems of Large Corporations: Lessons to Learn for Supply Chains? The Proceedings of the 2006 International Congress on Logistics and SCM Systems. pp. D31-D39. Kaohsiung, Taiwan. May 1-2, 2006.
Lyly-Yrjänäinen, Jouni & Suomala, Petri. 2006. Framework for Identifying Cost Effects of Component Commonality - Case Mass-Customized Hydraulic Power Units. Mass Customization and Personalization Forum 2006. Tampere. Finland.
Lahikainen, Tommi, Lyly-Yrjänäinen, Jouni, Paranko, Jari & Suomala, Petri. 2006. Open-Book Accounting in Practice - Contradictory Empirical Evidence. EAA Annual Congress, Dublin, Ireland.
Jakkula, Virve, Lyly-Yrjänäinen, Jouni & Suomala, Petri. 2006. Measuring Cost Effects of Component Commonality in Project-Oriented Business. The Proceedings of the 14th International Working Seminar on Production Economics, Innsbruck, Austria. February 21-24, 2006.
Laine, Teemu, Paranko, Jari, Varila, Mikko & Suomala Petri. 2006. Challenges in the Diffusion Process of New Industrial Services in the Network of an OEM. In: Seppä, M., Hannula, M., Järvelin, A-M., Kujala, J., Ruohonen, M. & Tiainen, T. (eds.) Proceedings of e-Business Research Forum eBRF 2005, Tampere, Finland. Frontiers of e-Business Research 2005, FeBR 2005. pp. 496-507.
Conference papers 2005
Laine, Teemu, Paranko, Jari, Varila, Mikko & Suomala, Petri. 2005. Diffusion of Industrial Service Innovations: Is It Another Story? The Proceedings of the 2005 IEEE International Engineering Management Conference. pp. 363-367. St. John's, Newfoundland & Labrador, Canada. September 11-14, 2005.
Varila, Mikko & Sievänen, Matti. 2005. Profitability Estimation of Pioneering R&D Project The Proceedings of the 49th Annual Meeting of Association of Advancements in Cost Engineering (AACE). New Orleans, Louisiana, USA. June 25-29, 2005.
Laine, Teemu, Paranko, Jari & Suomala, Petri. 2005. Analyzing Commodities: Ambiguous Differences between Goods and Services The Proceedings of the 11th International Conference on Concurrent Enterprising: Integrated Engineering of Products, Services and Organisations. pp. 453-461. Munich, Germany. June 20-22, 2005.
Paranko, Jari, Laine, Teemu, Seppänen Marko & Suomala Petri. 2005. Accounting for Networks - The Consolidated Network Approach. The Proceedings of the 11th International Conference on Concurrent Enterprising: Integrated Engineering of Products, Services and Organisations. pp. 263-270. Munich, Germany. June 20-22, 2005.
Lyly-Yrjänäinen, Jouni, Paranko, Jari & Suomala, Petri. 2005. Measuring Component Commonality: Framework for Tackling Complexity in Product Development The Proceedings of the 12th International Product Development Management Conference. pp. 979-993. Copenhagen, Denmark. June 12-14, 2005.
Suomala, Petri, Lindholm, Anni & Nixon A., William. 2005. Product Life Cycle Profitability Estimations to Support Product Development The Proceedings of the 12th International Product Development Management Conference. pp. 1569-1583. Copenhagen, Denmark. June 12-14, 2005.
Varila, Mikko & Sievänen, Matti. 2005. Challenges of Estimating Pioneering R&D Project Profitability The Proceedings of the 12th International Product Development Management Conference. pp. 1677-1691 . Copenhagen, Denmark. June 12-14, 2005.
Lindholm, Anni, Suomala, Petri. 2005. Learning by Costing: Sharpening Cost Image through Life Cycle Costing? The 7th Manufacturing Accounting Research Conference, Tampere, Finland, May 30 - June 1, 2005.
Varila, Mikko, Seppänen, Marko & Heinonen, Esko. 2005. Effects of Automation on Cost Accounting: A Case Study in Warehouse Logistics The 7th Manufacturing Accounting Research Conference, Tampere, Finland, May 30 - June 1, 2005.
Lahikainen, Tommi, Lyly-Yrjänäinen, Jouni & Suomala, Petri. 2005. Reflecting Business Logic Change with Cost Breakdown Structure The 7th Manufacturing Accounting Research Conference, Tampere, Finland, May 30 - June 1, 2005.
Laine, Teemu, Seppänen, Marko, Paranko, Jari & Suomala, Petri. 2005. Managing the Profitability of a Network. The Idea of Consolidated View on Business. 14th Annual IPSERA Conference, Archamps, France, March 20-23, 2005.
Conference papers 2004
Laine, Teemu, Seppänen, Marko, Paranko Jari & Suomala, Petri. 2004. Towards Consolidated Financial Statement: Observations from Two Networks. 4th Conference on New Directions in Management Accounting: Innovations in Practice and Research. December 9-11, 2004. Brussels, Belgium.
Varila, Mikko, Seppänen, Marko & Suomala, Petri. 2004. Automatic Data Collection in Logistics Costing: Analysing the Causes and Effects of Variation. 4th Conference on New Directions in Management Accounting: Innovations in Practice and Research. December 9-11, 2004. Brussels, Belgium.
Lindholm, Anni, Suomala Petri. 2004. The Possibilities of Life Cycle Costing in Outsourcing Decision Making. In: Seppä, M., Järvelin, A-M., Kujala, J., Ruohonen, M. & Tiainen, T. (eds.) Proceedings of e-Business Research Forum eBRF 2004, Tampere, Finland. Frontiers of e-Business Research 2004, FeBR 2004. pp. 226-241.
Lyly-Yrjänäinen Jouni, Lahikainen Tommi & Paranko Jari. 2004. Cost Effect of Component Commonality: Manufacturing Cost Perspective. The Proceedings of NordDesign 2004 Conference - Product Design in Changing Environment. pp. 371-380. August 18-20, 2004. Tampere, Finland.
Seppänen Marko & Mäkinen Saku. 2004. Concepts of business model: a review and consequences to R&D/technology management. The proceedings of R&D Management Conference. CD-ROM. July 7-9, 2004. Sesimbra, Portugal.
Laine Teemu, Ojala Mika & Paranko Jari. 2004. Expanding Forward in the Value Chain? Earnings Logic of Service Products. Pre-Prints of the 13th International Working Seminar on Production Economics. Vol. 1. pp.269-278. February 16-20,2004, Innsbruck, Austria.
Lyly-Yrjänäinen Jouni, Lahikainen Tommi & Paranko Jari. 2004. Cost Effect of Component Commonality: Pros and Cons of an Innovation. Pre-Prints of the 13th International Working Seminar on Production Economics. Vol. 1. pp.259-268. February 16-20,2004, Innsbruck, Austria.
Matilainen Jarno, Suomala Petri & Paranko Jari. 2004. Economics of industrial production and challenges of accounting. Pre-Prints of the 13th International Working Seminar on Production Economics. Vol. 1. pp.223-232. February 16-20, 2004, Innsbruck, Austria.
Hallikas, Jukka & Ojala, Mika. 2004.Investment Decision Making in Supplier Networks: Management of Risk and Trust. Pre-Prints of the 13th International Working Seminar on Production Economics. Vol. 1. pp.365-374. February 16-20,2004, Innsbruck, Austria.
Conference papers 2003
Kouri Ilkka & Seppänen, Marko. 2003. Network Management and Information Systems Integration in Finnish Manufacturing Companies. In: Hannula, M., Järvelin, A-M. & Seppä, M. (eds.) Proceedings of e-Business Research Forum eBRF 2003, Tampere Finland, Frontiers of e-Business Research 2003, FeBR 2003. pp. 440-451.
Suomala Petri. 2003. Multifaceted New Product Development Performance: Survey on Utilization of Performance Measures in Finnish Industry. The 2nd Workshop on Performance Measurement and Management Control. Nice, France. 18.-19.9.2003.
Seppänen Marko & Kouri Ilkka. 2003. Operations planning and control in Finnish manufacturing networks. The 6th Conference on Managing Innovative Manufacturing. Aalborg, Denmark. 22-23.9.2003.
Lahikainen Tommi, Lyly-Yrjänäinen Jouni & Paranko Jari. 2003. The Role of Cost Information in Strategic Shift: Designing a Product for a New Strategy. The 6th Manufacturing Accounting Research Conference, Enschede, Netherlands. 26-28 May.
Mévellec Pierre. & Sievänen Matti. 2003. ABC, Process-Oriented Systems: a comparative study. The 6th International Seminar on Manufacturing Accounting Research, Twente, The Netherlands. 26-28 May.
Suomala Petri. 2003. The Life Cycle Dimension of New Product Development Performance Measurement. The 6th Manufacturing Accounting Research Conference. Twente, The Netherlands. 26-28 May, 2003.
Ojala Mika & Hallikas Jukka. 2003. Investment risks in supplier networks. Working paper for the IPSERA 2003 conference. Budapest, Hungary, April 14-16, 2003.
Kajüter Peter & Kulmala Harri I. 2003. Open-Book Accounting in Networks: Potential Achievements and Reasons for Failures. The 6th Manufacturing Accounting Research Conference. Twente, The Netherlands, May 26-28, 2003.
Conference papers 2002
Kulmala Harri I. 2002. Accounting in Customer-Supplier Relationships Developing Cost Management in Network Environment. Proceedings of the 3rd Conference on New Directions in Management Accounting: Innovations in Practice and Research. Vol 2. ss. 699-716. Brussels, Belgium, December 12-14, 2002.
Lyly-Yrjänäinen Jouni & Paranko Jari. 2002. Applying a Product Portfolio in Resource and Activity Assignment. Proceedings of the 3rd Conference on New Directions in Management Accounting: Innovations in Practice and Research. Vol 2. ss. 769-791. Brussels, Belgium, December 12-14, 2002.
Kulmala Harri I., Vahteristo Ari & Uusi-Rauva Erkki. 2002. Interorganizational operations in value chains - Experiences from networked software firms. The proceedings of the 4th international CINet Conference. Espoo, Finland, September 15-18, 2002. pp.393-404.
Sievänen Matti & Tornberg Katja. 2002. Process-based costing: the best of ABC. The 46th Annual Meeting of Association of Advancements in Cost Engineering (AACE). Portland, OR, USA. June 23-26, 2002. CD-ROM.
Seppänen Marko & Lyly-Yrjänäinen Jouni. 2002. Vague boundaries of product and customer costs. The 46th Annual Meeting of Association of Advancements in Cost Engineering (AACE). Portland, OR, USA. June 23-26, 2002. CD-ROM.
Sievänen Matti. 2002. What is customization? The 9th International Annual Conference of European Operations Management Association. Copenhagen, Denmark, June 2-4, 2002. Vol. 2. pp.1367-1378.
Seppänen Marko & Suomala Petri. 2002. E-business in b-2-b wholesaler's supply chain: effects on costs and activities. The 9th International Annual Conference of European Operations Management Association. Copenhagen, Denmark, June 2-4, 2002. Vol. 2. pp.1315-1325.
Kulmala Harri I., Vahteristo Ari & Uusi-Rauva Erkki. 2002. Interorganizational operations in value chains A comparison of networked and non-networked software companies. The 9th International Annual Conference of European Operations Management Association. Copenhagen, Denmark, June 2-4, 2002. Vol. 2. pp.795-808.
Seppänen Marko & Suomala Petri. 2002. Business Model that Will Change the World? Conference Proceedings of e-Business Research Forum. 6.11.2001, Tampere, Finland. pp.339-355.
Kanniainen Juho, Varila Mikko & Paranko Jari. 2002. The Unused Capacity Trap. Pre-Prints of the 12th International Working Seminar on Production Economics. Vol. 3. pp.229-240. February 18-22,2002, Innsbruck, Austria.
Jämsen Miikka, Suomala Petri & Paranko Jari 2002. What is being measured in R&D: Contradictions between the need and the practice. Pre-Prints of the 12th International Working Seminar on Production Economics. Vol. 2. pp.201-216. February 18-22,2002, Innsbruck, Austria.
Conference papers 2001
Sievänen Matti, Paranko Jari & Suomala Petri. 2001. Cost of Customization. Proceedings of 16th International Conference on Production Research, Prague, Czech Republic, July 29, - August 3, 2001.
Lyly-Yrjänäinen, Jouni & Paranko, Jari, 2001. A New Approach to Product Costing in Logistics Business". 16th International Conference on Production Research. 29.7.-3.8.2001, Prague, Czech Republic.
Kulmala Harri I., Varis Ville. 2001. Networking Challenges Cost Management. Papers presented at the 16th International Conference on Production Research. (CD-ROM / A2.6, 0036). Prague, Czech Republic, July 29 August 3, 2001.
Hallikas Jukka, Ojala Mika & Uusi-Rauva Erkki. 2001. Supplier networks and financial risks - A subcontractor perspective. Proceedings of 16th International Conference on Production Research, Prague, Czech Republic, July 29- August 3, 2001.
Kulmala Harri, Paranko Jari, Sievänen Matti, Suomala Petri & Tornberg Katja. 2001. Cost Perspectives of Product Development. In: Tuominen, M.,Torkkeli, M. (eds.). Proceedings of ISPIM 2001, The 13th International Conference, Lappeenranta University of Technology, Lappeenranta, Finland. June 18-20, 2001.
Suomala Petri & Jokioinen Ilkka, 2001. Minimum criteria in the new procut development of capital goods from the concept to the product development phase. Pre-prints of 8th international product development management conference. Enschede, The Netherlands. June 11-12, 2001.
Sievänen Matti, Suomala Petri & Paranko Jari, 2001. Activity-based costing and product profitability. Proceedings of the 5th International Seminar on Manufacturing Accounting Research. Vol. II. p.AA. Pisa, Italy, June 6-8, 2001.
Lahikainen Tommi & Paranko Jari, 2001. Easy method for assigning activities to products - an application of ABC. Proceedings of the 5th International Seminar on Manufacturing Accounting Research. Vol. II. p.R. Pisa, Italy, June 6-8, 2001.
Kulmala Harri I. & Paranko Jari, 2001. Classification Analysis in Activity-based Costing. Proceedings of the 5th International Seminar on Manufacturing Accounting Research. Vol. II. p.Q. Pisa, Italy, June 6-8, 2001.
Suomala Petri, Kulmala Harri I. 2001. Performance Measurement in Supply Networks. 24th EAA Annual Congress Proceeding Book, A275. Athens, Greece, April 18-20, 2001.
Conference papers 2000
Lyly-Yrjänäinen Jouni & Kulmala Harri & Paranko Jari, 2000. A Practical Activity-Based Costing Application in Logistics Business, The Second Conference on New Directions in Management Accounting: Innovations in Practice and Research. 14.-16.12.2000, Brussels, Belgium. pp.483-500.
Suomala Petri, Sievänen Matti & Paranko Jari, 2000. Product customization and its implications for after sales - A single product case, Wollongong, Australia.
Kulmala Harri I., Happonen Mikko-Pekka, Lahikainen Tommi & Paranko Jari, 2000. Win-Win in Action - A Case Study, Proceedings of the IEEE 2000 International Conference on Management of Innovation and Technology, 12.-15.11.2000, Singapore. Vol. 2. pp.821-826.
Suomala Petri, Paranko Jari & Sievänen Matti. The Cost Effects of Customization - a Case Study in the Spare Part Business, Pre-Prints of the 7th International Product Development Management Conference, Leuven, Belgium, May 29-30, 2000. pp. 505-519.
Kulmala Harri I., Paranko Jari & Uusi-Rauva Erkki, 2000. The Role of Cost Management in Network Relationships, Pre-Prints of the 11th International Working Seminar on Production Economics, 21.-25.2.2000, Innsbruck, vol. 2, pp. 185-200.
Lahikainen Tommi, Paranko Jari & Seppänen Marko, 2000. Implementing Activity-Based Costing in an Enterprise Resource Planning System, Pre-Prints of the 11th International Working Seminar on Production Economics, 21.-25.2.2000, Innsbruck, vol. 1, pp.193-209.
Jämsen Miikka, Paranko Jari & Torngberg Katja, 2000. Activity-based costing and process modeling for product designers Pre-Prints of the 11th International Working Seminar on Production Economics, 21.-25.2.2000, Innsbruck, vol. 1, pp.155-166.
Suomala Petri & Paranko Jari, 2000. Measuring delivery accuracy in supply chain. A conceptual analysis, Pre-Prints of the 11th International Working Seminar on Production Economics, 21.-25.2.2000, Innsbruck, vol. 3, pp.535-554.
Suomala Petri, Sievänen Matti & Paranko Jari, 2000. The effects of customization on spare part business: a case study in the metal industry,Pre-Prints of the 11th International Working Seminar on Production Economics, 21.-25.2.2000, Innsbruck, vol. 2, pp.387-400.
Conference papers prior 2000
Hannula Mika, Kulmala Harri I. & Suomala Petri, 1999. Total Quality Management and Balanced Scorecard - A Comparative Analysis, Werther,W. Jr. et.al. (eds.) Productivity & Quality Management Frontiers - VIII, Refereed papers presented at the 8th International Conference on Productivity & Quality Research, 14.-16. 6. 1999, Vaasa, Finland. Englanti, Bradford. MCB University Press, pp. 633-648.
Hannula Mika & Suomala Petri, 1998. Obstacles to Productivity Improvement in Small and Medium Sized Enterprises, 10th Nordic Conference of Small Business Research, June 14-16. Växjö, Sweden. 18p.
Hannula Mika & Suomala Petri, 1998. Obstacles to Productivity Improvement in Small and Medium Sized Enterprises, 10th Nordic Conference of Small Business Research, June 14-16. Växjö, Sweden. 18p.
Paranko Jari. 1998. Standardization Decision from Cost Accounting Perspective, 2nd International Conference on Engineering Design and Automation, EDA '98, 9.-12.8. 1998, The Aston Wailea Resort Maui, Hawaii, (eds.) Parsaei, H.R. et alii, Advances in Engineering Design and Automation Research II, 5p.
Paranko Jari & Uusi-Rauva Erkki. 1998. "Needs and Ways to improve Quality of Cost Information for Product Designers.", Tenth International Working Seminar on Production Economics, Pre-Print Volume 2, Kongresszentrum Igls, Innsbruck, Austria, 16.-20.2.1998, Igls/Innsbruck. pp. 251-261.
Paranko Jari & Uusi-Rauva Erkki. 1998. "Needs and Ways to improve Quality of Cost Information for Product Designers.", Tenth International Working Seminar on Production Economics, Pre-Print Volume 2, Kongresszentrum Igls, Innsbruck, Austria, 16.-20.2.1998, Igls/Innsbruck. pp. 251-261.
Uusi-Rauva Erkki & Paranko Jari. 1997. "The Role of Cost Accounting in Engineering" In: Riitahuhta, A. (ed.), World class design by world class methods, ICED 97, Proceedings of the 11th international conference on engineering design in Tampere, 2, Tampere University of Technology, pp. 389-498.
Paranko Jari. 1997. Engineering Design as a Customer for Cost Accounting. The 14th International Conference on Production Research. Osaka Japan. 4-8.8.1997. pp. 1530-1533.
Theses
Doctoral theses
Laine, Teemu. 2009. Exploring pilot projects of a manufacturer on service R&D to understand service as an accounting object. Dissertation. Tampere University of Technology. Industrial Management. Tampere. 195 p.
Lyly-Yrjänäinen, Jouni. 2008. Component Commonality in Engineering-to-Order Contexts: Contextual Factors Explaining Cost Management and Management Control Implications. Dissertation. Tampere University of Technology. Industrial Management. Tampere. 146 p.
Koskinen, Juha-Pekka. 2008. A Framework for Analysing Contracting Strategies: Studies on Maximising Paper Production Line Life Cycle Profits. Dissertation. Tampere University of Technology. Industrial Management. Tampere. 135 p. + 3 p. appendices.
Sievänen Matti. 2004. The Effects of Customization on Capital Goods Manufacturing Business. Dissertation. Tampere University of Technology. Industrial Management. Tampere. 27 p. + 62 p. appendices.
Suomala, Petri. 2004. Measurement of New Product Development Performance - Life Cycle Perspective. Dissertation. Tampere University of Technology. Industrial Management. Tampere. 217 p. + 10 p. appendices.
Kulmala Harri I. 2003. Cost Management in Firm Networks. Dissertation. Tampere University of Technology. Industrial Management. Tampere. 131 p. + 96 p. appendices.
Licentiate theses
Lyly-Yrjänäinen Jouni. 2004. Standardoinnin kustannusvaikutukset: Kahden koneenrakennusyrityksen standardointiprojektien kehityspolku. Tampereen teknillinen korkeakoulu, Teollisuustalouden laitos. Lisensiaatintutkimus. 186 s.
Suomala, Petri. 2001. Asiakasräätälöinnin vaikutukset varaosaliiketoimintaan. Tampereen teknillinen korkeakoulu, Teollisuustalouden laitos. Lisensiaatintutkimus, 122p.
Paranko, Jari. 1995. Depreciations in Accounting. Licenciate Thesis, TUT. 212p. (In Finnish).
Master of science theses
Helin, Peitsa. 2010. Autoteollisuuden suurimpien yritysten kannattavuuskehitys vuosina 1998-2008. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 126 p. + 7 p. appendices.
Korhonen, Tuomas. 2010. Korhonen, Tuomas. 2010. Suorituskyvyn mittausjärjestelmän muutosdynamiikka hoitoalan konsernissa. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 107 p. + 2 p. appendices
Siirilä, Teppo. 2010. New Service Development in Network Measurement Environment. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 72 p. + 11 p. appendices.
Rinta-Jaskari, Veera. 2010. Suomalaisen koneenrakennusteollisuuden tulevaisuudenkuvat ja kannattavuuskehitys. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 105 p. + 16 p. appendices.
Fagerström, Jutta. 2008. Aikuiskoulutuskeskuksen nykytilan ja toimintaympäristön muutoksen tarkastelu. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 83 p. + 5 p. appendices.
Wihinen, Krister. 2007. Tuotekohtainen kustannuslaskenta tuote- ja tuotantopäätösten tukena. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 108 p.
Nevalainen, Anssi. 2007. Tuotekohtaisen kustannuslaskennan kehittäminen trukkivalmistuksessa. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 103 p.
Mertanen, Markus. 2007. Massaräätälöinnin nykytila suomalaisissa teollisuusyrityksissä. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 104 p.
Kesti, Mika. 2006. Asiakasräätälöinnin kustannusvaikutukset tilaus-toimitusprosessissa. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 97 p.
Jakkula, Virve. 2006. Projektilähtöisyydestä massaräätälöintiin: Komponenttistandardoinnin kustannusvaikutusten määrittäminen aikaohjautuvan toimintolaskennan avulla. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 77 p.
Järvinen, Anni. 2004. Elinkaarilaskennan nykytila. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 91 p.
Varila, Mikko. 2003. Kannattavuuslaskenta tuotekehitysprojektien ohjauksessa. Tampereen teknillinen yliopisto, Teollisuustalouden laitos. Diplomityö, 99 p.
Lyly-Yrjänäinen, Jouni. 2002. Applying a Product Portfolio in Activity Assignment. Tampere University of Technology, Institute of Industrial Management. Master of Science Thesis, 107 p.
Kanniainen, Juho. 2002. Optimal timing of irreversible investments. Tampere University of Technology, Institute of Industrial Management. Master of Science Thesis, 72 p.
Jämsen, Miikka. 2001. Tuotekehityksen suoritusten mittauskäytännöt suomalaisissa teollisuusyrityksissä. Tampereen teknillinen korkeakoulu, Teollisuustalouden laitos. Diplomityö, 66 p.
Varis, Ville. 2001. Toimintoperusteinen kustannuslaskenta komponenttitoimituksissa. Tampereen teknillinen korkeakoulu, Teollisuustalouden laitos. Diplomityö, 86 p.
Lahikainen, Tommi. 2001. Nuoren ohjelmistotalon erityispiirteet kustannuslaskennassa. Tampereen teknillinen korkeakoulu, Teollisuustalouden laitos. Diplomityö, 66 p.
Seppänen, Marko. 2001. Asiakaskohtaiset kustannukset toimintolaskennassa. Tampereen teknillinen korkeakoulu, Teollisuustalouden laitos. Diplomityö, 87 p.
Happonen, Mikko-Pekka. 2000. Implementing Activity-Based Costing in a Medium-Sized Engineering Workshop. Tampere University of Technology, Institute of Industrial Management, Master of Science Thesis, 82 p. (An abstract only for the reasons of confidentiality, In Finnish)
Kulmala, Harri I. 1999, Cost Management in Network Economy. Tampere University of Technology, Institute of Industrial Management, Master of Science Thesis, 102 p.
Suomala, Petri. 1999. Designing Performance Measurement System for Industrial Enterprise. Tampere University of Technology, Institute of Industrial Management, Master of Science Thesis, 145 p. (A shortened version only for the reasons of confidentiality, In Finnish)
Other publications
Other publications 2009
Suomala, Petri. 2009. Interventionist research - contributing to management accounting through industry - university collaboration. Research update: the newsletter of CIMA research CIMA. pp. 10-11.
Suomala, Petri, Kanniainen, Juho, Koskinen, Pekka, Lönnqvist, Antti, Pekkola, Sanna, Ukko, Juhani, Varila, Mikko, & Vuolle, Maiju. 2009. T&K-hankkeen arvoon vaikuttavat tekijät. Tekesin katsaus 248/2009. Helsinki. 106 p.
Laine, T., Paranko, J. & Suomala, P. Forthcoming. Service as activities undertaken for the customer: A subjective choice between activities and outputs. Accepted for publication in SEM 2007-2008 proceedings, Helsinki University of Technology.
Other publications 2006
Varila, Mikko & Suomala, Petri. 2006. Toimihenkilön arkipäivä pirstoutuu. Aamulehti, Alakerta 11.12.2006.
Laine, Teemu, Paranko, Jari & Suomala, Petri. 2006. Olemme kaikki jo palvelubisneksessä - uusia mahdollisuuksia teollisuusyrityksille. Metalliteollisuuden ammattilehti, Metallitekniikka. 7-8/2006. pp. 74-78.
Laine, Teemu & Paranko, Jari. 2006. Teollinen palvelu on orjan työtä. Talouselämä, 27.1.2006. No 3. p. xx.
Other publications 2004
Suomala, Petri, Lyly-Yrjänäinen, Jouni & Paranko, Jari. 2004. Kannattavuutta kohti, matkakertomuksia lukujen takaa. Helsinki. Teknologiateollisuus ry. 96 s.
Suomala, Petri. 2004. Multifaceted New Product Development Performance: Survey of Utilization of Performance Measures in Finnish Industry. In: Epstein, M.J., Manzoni J-F. (eds.). Studies in Managerial and Financial Accounting, Volume 14, Performance Measurement and Management Control: Superior Organizational Performance. pp. 203-223.
Laine Teemu, Seppänen Marko & Paranko Jari. 2004. Konsernitilinpäätös avaa verkoston kustannusrakenteen. Metalliteollisuuden ammattilehti, Metallitekniikka. 7/2004.
Paranko Jari. 2004. Kannattava kumppanuus vaatii kustannustietoisuutta. Sentio. No 1. pp. 4-5.
Sievänen Matti. 2004. Kvartaalitalous hukkaa asiakaslähtöisyyden. Talouselämä, 28.5.2004. No 21. p. 23.
Seppänen Marko & Lahikainen Tommi. 2004. Ulkoistamisen varjopuoli. Metalliteollisuuden ammattilehti, Metallitekniikka. 4/2004. pp. 24-26.
Suomala Petri. 2004. Pikaraitiotie maksaa koko käyttöikänsä. Aamulehti, Alakerta, 19.3.2004.
Järvinen Anni, Suomala Petri & Paranko Jari. 2004. Elinkaarilaskennan nykytila raideliikenteen toimitusketjussa. Tampereen teknillinen yliopisto, Tuotantotalouden osasto, Teollisuustalous, Tutkimusraportti. No 3/2004. 34 p.
Ojala Mika, Uusi-Rauva Erkki & Hallikas Jukka. 2004. Verkostoitumisen riskit ja puolustusvoimien hankinnat. Tampereen teknillinen yliopisto, Tuotantotalous, Tutkimusraportti 5/2004. 84 p.
Other publications 2003
Seppänen Marko & Kouri Ilkka. 2003. LiVe - verkostojen toiminnanohjauksen nykytilan analyysi. e-Business Research Center, Research reports no 8, Tampereen teknillinen yliopisto, Tampereen yliopisto. 50 p.
Kouri Ilkka & Seppänen Marko. 2003. Verkoston toiminnanohjauksen vaativa haaste. TietoEnatorin asiakastiedote 1/2003. ss.10-13.
Lyly-Yrjänäinen Jouni & Paranko Jari. 2003. "Zastosowanie portfela produktów do rozliczania zasobów i dzialan". In Zeszyty teoretyczne rachunkowosci, Sotwarzyszenie Ksiegowych, W Polsce, Rada Naukova, Warszawa 2003. Tom 12(68). pp. 139-163.
Kouri Ilkka & Seppänen Marko. 2003. Verkostometsää raivaamassa. Suomen tuotannonohjausyhdistyksen jäsenlehti, 1/2003. ss.19-21.
Lyly-Yrjänäinen Jouni. 2003. Applying a Product Portfolio in Activity Assignment. Research Report 1/2003. Tampere University of Technology. 107 p.
Kulmala Harri I. & Seppänen Marko. 2003. Exploring Cost Management Practices in Manufacturing Networks. TUT Department of Industrial Engineering and Management. Research Reports 4/2002. Tampere, 34 p.
Other publications 2002
Suomala Petri, Sievänen Matti & Paranko Jari, 2002. Customization of Capital Goods - Implications for After Sales. Moving into Mass Customization - Information Systems and Management Principles. C. Rautenstrauch, R. Seelmann-Eggebert and K. Turowski, Springer. : 231-248.
Anttila J-P., Heiska K., Julkunen P., Koivisto T., Kulmala H. I., Lappalainen I., Lehtinen H., Mikkola M. & Paranko J. 2002. Vahvuutta verkostosta. Työministeriö. Raportteja 21. Helsinki. 70s.
Kulmala Harri I. & Paranko Jari. 2002. Kustannuslaskenta yritysverkostossa. Julkaisussa Koivisto T, Mikkola M. (toim.) Kohti oppivaa ja kehittyvää toimittajaverkostoa. VTT Publications 465. Espoo. ss. 95-142.
Kulmala Harri I., Vahteristo Ari & Uusi-Rauva Erkki. 2002. Ohjelmistoyritysten verkostoituminen. Tutkimus suomalaisten ohjelmistoyritysten toimintatavoista ja tavoitteista. TTKK Teollisuustalous. Tutkimusraportteja 3/2002. Tampere, 64p. (In Finnish).
Suomala Petri. 2002. Terveys antaa voimia yrityksillekin. Aamulehti, Alakerta 2.4.2002.
Seppänen Marko, Lyly-Yrjänäinen Jouni, Jämsen Miikka, Kulmala Harri I., Lahikainen Tommi & Paranko Jari. 2002. Kannattavuuden jäljillä - Yritysverkoston kustannuslaskenta ja sen kehittäminen. MET Kustannus. MET-julkaisu nro 1/2002. 84p. (In Finnish).
Other publications prior 2002
Suomala Petri. 2001. Suoritusten mittaus. Timo Määttä (toim.) MET-julkaisuja nro 15: Tuotantosolujen ja -tiimien työkalut. ss.24-27.
Paranko Jari. 2001. Avoimesti verkossa MET:n Nopeat tuotantojärjestelmät-teknologiaohjelman loppuraportti, ss.104-109.
Uusi-Rauva Erkki & Paranko Jari, 1998. "Cost Accounting and the Needs in Product Development", Tampere University of Technology, Institute of Industrial Management, Research Report, Tampere, January 1998, 113p.