![Fig. 84.—Auxerre, Cathedral.
even when comparatively deep as at Saint Denis[439] and Saint Maclou at
Pontoise (Plate III-h.), were treated as part of the ambulatory and an added
rib was introduced in vaulting them exactly in the manner described in
connection with the trapezoidal bays of Rouen and Coutances. Furthermore,
as the chapels were increased in size, more than one extra rib was added in
the severy of the trapezoidal vault which embraced them so that there were,
sometimes, two such ribs, as in the cathedral of Tournai (1240-1260) (Fig.
85).[440] Occasionally, also, as in the cathedral of Saint Quentin (after 1230)
(Plate III-i.), similar bays and vaults occur, with the addition of large
radiating chapels opening off of the more shallow curves of the ambulatory
bays, suggesting a combination of the Tournai type with that of Auxerre
(Plate III-f.). In some of the larger and deeper chapels there were even four
added ribs as, for example, in the cathedral](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-22-320.jpg)
![Fig. 85.—Tournai, Cathedral.
Fig. 86.—Bayonne, Cathedral.
of Bayonne (Fig. 86), where the ambulatory is further noteworthy because
the builders, in an attempt to equalize the vaulting severies, have moved the
keystones of the diagonals almost out to a point on the line of the outer
walls. As a matter of fact, it was moved out to such a point in a number of
instances (Plate III-j.), as, for example, in Soissons cathedral[441] where it
becomes the keystone of an arch directly across the entrance of the chapel](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-23-320.jpg)
![Fig. 87.—Reims, Saint Remi.
at Chalons-sur-Marne (end of twelfth century), the square bays alternate
with two triangular bays or, in other words, the ambulatory is first divided
into trapezoids by transverse arches and these in turn subdivided into a
square and two triangles. This system may be understood from the plan of
Saint Remi (Plate III-l.) and the interior view of the same church (Fig. 87).
Its most noticeable feature is the lack of ribs in the triangular bays, these
remaining of simple Romanesque groined type. Exactly the same
arrangement appears at Chalons-sur-Marne, except that here the arches into
the apse correspond to the flat sides of a polygon, while those opening into
the chapels are on a curve in order that the exterior wall of the triforium
above them may be a semicircle.[442] In both these churches, the radiating
chapels occupy all the space included beneath each group of three outer
arches in a manner similar to that described in connection with the cathedral
of Auxerre, but in Saint Martin at Étampes, the chapel is limited in width to
the span of the central arch, making possible a window in the exterior wall
of each of the triangular bays. A very similar arrangement appears in the
outer ambulatory of Bourges cathedral (cir. 1195-1215) (Plate IV-a.), except
that here the chapels are so narrow as to give a reversed trapezoidal
character to what would otherwise be a square bay like that at Étampes and](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-25-320.jpg)
![Saint Remi. Even though the triangular severies are thus increased in size,
the builders have left their vaults unribbed.
The second system of alternating square and triangular bays may be seen
in the outer ambulatory of the cathedral of Le Mans (Plate IV-b.) and in
both ambulatories of the cathedral at Toledo (1227-seventeenth century).
[443] It is the familiar early mediaeval system of a single triangular bay
between two squares with the addition of ribs beneath the vaults in all the
bays. The chief effect of this system upon the construction was to subdivide
the outer line of the ambulatory into twice as many parts as there were in
the apse. This created a certain difficulty in the adjustment of the buttresses,
for the lack of any transverse arch directly across the ambulatory from the
apsidal piers to the outer walls made necessary the subdivision of the
flying-buttresses into two parts. This subdivision must have added
considerably to the expense and difficulty of construction, though this was
somewhat offset by the reduced size of the buttress piers and their position
in the thickness of the chapel walls, where they in no way interfered with
the introduction of windows directly in the outer walls of the triangular
ambulatory bays. Though not extensively employed, this vaulting system
which is to be seen at Le Mans shared with all others the tendency of the
late Gothic period to add extra ribs to those forming the real framework of
the vaults. Such added ribs are to be seen in Saint Willibrord at Wesel and
Saint Lorenz at Nürnberg. Similar also to the
PLATE IV](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-26-320.jpg)
![Le Mans type, but with the entire omission of the transverse arches
between the triangular and trapezoidal bays, is the system at Saint Pierre-
sur-Dives (Calvados)[444] which is thus like the outer ambulatory of
Coutances cathedral (Plate III-e.), except that the chapels are not included
beneath the ambulatory vault and the portions containing the three half ribs
are more in proportion to the larger cross ribbed severies.
Ambulatories with Triangular Bays Only](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-27-320.jpg)
![Another method of ambulatory vaulting in the Gothic period consisted in
the subdivision of the apsidal aisles into triangles by adding intermediate
supports between each pier forming the outside corners of trapezoidal bays.
This method, never had a wide popularity. It was used at a comparatively
early date and on a large scale in the cathedral of Notre Dame at Paris
(begun 1163) (Plate IV-c.), where the triangular bays have no ribs beneath
their masonry. It appears with the addition of three half ribs or even a still
greater number, in a number of late Gothic churches, especially in
Germany,[445] and was also used at Saint Eustache (1532-1637)[446] and
Saint Severin[447] in Paris, whose builders may very probably have been
influenced by the cathedral church of Notre Dame. In Notre Dame, where
there are two ambulatories the doubling of the piers did not do away with
the possibility of a central eastern chapel or window in the exterior wall.
But in most cases, where there is but one aisle, as, for example, in the
Marienkirche at Stargarde (end of fourteenth century) (Plate IV-d.) or the
old cathedral of Heidelberg,[448] an axial pier prevents this arrangement.
Perhaps to avoid this the builders of Saint Steven at Nymwegen and of the
cathedral at Brandenburg left the eastern bay trapezoidal so that there might
be a central Lady chapel. At Kolin[449] where there is an axial pier in the
apse a central chapel off the ambulatory naturally follows.
Ambulatories with Multiple Ribbed Vaults
As has been noted, the late Gothic passion for multiple ribs affected the
ambulatory as it did the remainder of the church, and vaults of most
complex character are to be found especially in certain German churches.
Of these, Güben (Plate IV-e.) and the cathedral of Freiburg (second half of
the fifteenth century) (Fig. 88) are among the most elaborate.[450] In them,
the structural purpose of the rib is totally subordinated to decorative
principles and to a desire on the part of the builders to show their
knowledge of the intricate problems of stereotomy. With such vaults as
these, marking the decline of Gothic architecture, it is not surprising that
there was such a complete reaction in vault construction on the part of the
succeeding Renaissance builders.](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-28-320.jpg)
![Fig. 88.—Freiburg, Cathedral.
With this discussion of the ambulatory, the study of mediaeval church
vaulting is practically complete, but a few paragraphs should be added to
give a short account of some unusual eastern terminations and a brief
reference to the radiating chapels. Both of these, while presenting no great
structural accomplishments, at least show the skill of the builders in
meeting any and all requirements imposed by the plan.
Exceptional Eastern Terminations
Of the eastern terminations, a number are especially interesting. One is
in the church of Saint Yved at Braisne (Aisne) (1180-1216) (Plate IV-f.),
where there is no ambulatory and yet two chapels have been so arranged
with their axes at an angle of forty-five degrees to that of the choir aisle as
to form a veritable series of four radiating chapels, two on either side of the
principal apse. To cover the triangular bays immediately preceding these
chapels, a two-part vault corresponding to one of the diagonal halves of a
simple four-part vault, is employed, while the chapel itself is covered with a
three-part chevet whose crown is abutted by the half rib of the preceding
bay.[451] Occasionally, too, a similar arrangement of chapels is found even
where there is an ambulatory as in the church of Saint Nicaise at Reims
(now destroyed) and at Upsala. Another termination of interest is that in the
church of Vigan (Lot)[452] (fifteenth century) where the apse with its chevet
vault is west of the transept, into which it opens through its farthest bay](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-29-320.jpg)
![while from the transept itself open five small chapels, a unique
arrangement.
A third eastern termination of especial interest is that of the church of the
Jacobins at Toulouse (Haute-Garonne) (Fig. 89 and Plate IV-g). Here there
is a row of central piers the length of the church and the apse embraces the
double nave thus formed. This apse the builders have subdivided into a
series of triangular bays by arches springing from a pier at the center of its
diameter. Each of these is again subdivided like the triangular ambulatory
bays of Le Mans cathedral. This completes a vault of very beautiful
character. It is not, however, an original product in Toulouse, for the crypt
of Canterbury cathedral (1175-1184) affords a similar vault of earlier date
and others on a circular plan may be seen in a number of English Chapter
Houses.
The Vaulting of Radiating Chapels
Fig. 89.—Toulouse, Church of the
Jacobins.
As for the radiating chapels, they were added to the ambulatory with the
evident purpose of affording more space for altars especially in the great
pilgrimage churches.[453] At the beginning of the eleventh century, three
such chapels had already been built off the ambulatory of Saint Martin at
Tours and only slightly later in date are those in La Couture at Le Mans
followed by those of a great number of churches of the eleventh and twelfth](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-30-320.jpg)
![centuries.[454] Nor are such chapels found only in churches with
ambulatories. They frequently open directly off the apse, sometimes being
merely recesses in the thickness of the outer wall[455] but more often
extending beyond it.[456] Ordinarily, however, churches with radiating
chapels have an ambulatory as well; but even so, there are occasional
examples of chapels lying entirely within the thickness of the exterior
wall[457] in which cases they are merely half-domed niches.
Whenever these radiating chapels are found there is considerable
variance both in their number and ground plan. Sometimes there is but one,
[458] sometimes two,[459] in the majority of cases three,[460] very seldom
four,[461] but frequently five.[462] In plan, the chapels are generally
semicircular with or without one or more preceding rectangular bays.[463]
Naturally they are vaulted exactly in the manner used for the principal apse
of the church or the minor apses of the transept at the time the chapels were
built. The usual Romanesque form is the simple half dome like that in Saint
Nicolas at Blois, which is especially interesting because it still retains its
painted decoration. As the ribbed half dome came in in apse vaulting it
appeared in a number of radiating chapels, at Domont and Saint Martin of
Étampes, for example, but the usual Gothic form was the chevet vault
which corresponds exactly with that over the major apse, except when it is
combined with the ambulatory vault in the manner already described,[464]
or is of square,[465] circular, polygonal, or irregular plan.[466] In such cases
the vaulting is adapted to the plan without any great structural changes from
the types found in the remainder of the church. The cathedral of Auxerre
(Fig. 84 and Plate III-f), for example, shows the use of a ten-part vault over
a square chapel, while Saint Germain also at Auxerre and Saint Remi at
Reims (Fig. 87 Plate III-l) have chapels of almost circular plan covered with
a vault which is virtually a double Gothic chevet like that of the transept
chapels of Soissons and Laon cathedrals already described. [467]](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-31-320.jpg)
![FOOTNOTES:
[1] Rivoira I, p. 29, et seq.; also Lasteyrie, p. 272, et seq.
[2] Lasteyrie, p. 274, and Fig. 268.
[3] Lasteyrie, p. 270.
[4] Early ex., Umm es-Zeitun illustrated in Rivoira, I, p. 35, Fig. 51.
[5] Rivoira, I, p. 193, Fig. 273.
[6] Rivoira, I, p. 57, Fig. 82.
[7] Rivoira, I, p. 33, Fig. 46.
[8] Rivoira, I, p. 35, Fig. 50.
[9] Lasteyrie, p. 465 et seq.
[10] Lasteyrie, p. 470.
[11] Lasteyrie, p. 472, Fig. 489.
[12] Exception to this at Fontevrault, see Reber, p. 358.
[13] See Choisy, I, p. 20.
[14] See Fig. 4.
[15] Other examples, all in Cyprus:
1) Peristeroma. 2) Hieroskypos. 3) Saint Barnabas. 4) Larnaca. Enlart, I, p. 210,
and p. 286, note 3.
[16] Lasteyrie, pp. 473, 474.
[17] Lasteyrie, Figs. 491 and 498. Also cathedral of Cahors (original state) Fig.
495.
[18] See Lasteyrie, p. 473 and Enlart, I, p. 211, note 1.
[19] Lasteyrie, p. 474, Fig. 490.
[20] See Lasteyrie, p. 475.
[21] Among them, Cahors (Lot) Cath. (consecrated 1119); Souillac (Lot) Ch., Plan,
Lasteyrie, Fig. 493; Fontevrault (Maine et Loire) Ab. Ch., Plan, Lasteyrie, Fig. 494;
Gensac (Charente) Ch. (wooden roof over dome), Plan, Lasteyrie, Fig. 356. Section
Lasteyrie, Fig. 496; Solignac (Haute-Vienne) Ch., (consecrated 1143).
[22] See also Gensac, Lasteyrie, Fig. 496, and Solignac, Fig. 264.
[23] Also Cahors Cath.,—Périgueux Saint Étienne, etc.
[24] See comparison of Périgueux, Saint Front, and Venice, San Marco in
Lasteyrie, p. 470, Fig. 486 and p. 471, Fig. 487.](https://image.slidesharecdn.com/19965-250330082547-a7056aec/85/Cost-Management-Accounting-and-Control-5th-Edition-Don-R-Don-R-Hansen-Hansen-54-320.jpg)
Cost Management Accounting and Control 5th Edition Don R.(Don R. Hansen) Hansen
- 1. Download the full version and explore a variety of ebooks or textbooks at https://ebookultra.com Cost Management Accounting and Control 5th Edition Don R.(Don R. Hansen) Hansen _____ Follow the link below to get your download now _____ https://ebookultra.com/download/cost-management-accounting- and-control-5th-edition-don-r-don-r-hansen-hansen/ Access ebookultra.com now to download high-quality ebooks or textbooks
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- 5. Cost Management Accounting and Control 5th Edition Don R.(Don R. Hansen) Hansen Digital Instant Download Author(s): Don R.(Don R. Hansen) Hansen, Maryanne M. Mowen ISBN(s): 9780324233100, 0324233108 Edition: 5 File Details: PDF, 13.87 MB Year: 2005 Language: english
- 7. Cost Management Accounting and Control Don R. Hansen Oklahoma State University Maryanne M. Mowen Oklahoma State University Fifth Edition
- 8. Cost Management: Accounting and Control, Fifth Edition Don R. Hansen and Maryanne M. Mowen Thomson Learning 5 Shenton Way #01-01 UIC Building Singapore 068808 CANADA Thomson Nelson 1120 Birchmount Road Toronto, Ontario Canada M1K 5G4 AUSTRALIA/NEW ZEALAND Thomson Learning Australia 102 Dodds Street Southbank, Victoria 3006 Australia UK/EUROPE/MIDDLE EAST/AFRICA Thomson Learning High Holborn House 50-51 Bedford Row London WC1R 4LR United Kingdom LATIN AMERICA Thomson Learning Seneca, 53 Colonia Polanco 11560 Mexico D.F.Mexico SPAIN (includes Portugal) Thomson Paraninfo Calle Magallanes, 25 28015 Madrid, Spain VP/Editorial Director: Jack W. Calhoun Publisher: Rob Dewey Aquisitions Editor: Keith Chasse Associate Developmental Editor: Allison Rolfes Marketing Manager: Chris McNamee Senior Production Editor: Kara ZumBahlen Manager of Technology, Editorial: Vicky True Technology Project Editor: Sally Nieman Web Coordinator: Kelly Reid Sr. Manufacturing Coordinator: Doug Wilke Production House: LEAP Publishing Services, Inc. Compositor: GGS Information Services, Inc. Printer: QuebecorWorld, Versailles, KY Art Director: Chris A. Miller Cover and Internal Designer: Bethany Casey Cover Image: GettyImages Photography Manager: Deanna Ettinger Photo Researcher: Terri Miller COPYRIGHT © 2006 Thomson South-Western, a part of The Thom- son Corporation. Thomson, the Star logo, and South-Western are trademarks used herein under license. Printed in the United States of America 1 2 3 4 5 08 07 06 05 ISBN-13: 978-0-324-23310-0 ISBN-10: 0-324-23310-8 Library of Congress Control Number: 2005920267 ALL RIGHTS RESERVED. No part of this work covered by the copy- right hereon may be reproduced or used in any form or by any means—graphic, elec- tronic, or mechanical, including photocopy- ing, recording, taping, Web distribution or information storage and retrieval systems, or in any other manner—without the written permission of the publisher. For permission to use material from this text or product, submit a request online at http://www.thomsonrights.com. For more information about our product, contact us at: Thomson Learning, Academic Resource Center, 1-800-423-0563 Thomson Higher Education 5191 Natorp Boulevard Mason, Ohio, 45040 USA ASIA (including India)
- 9. To Our Parents Lindell and Leola Wise and John L. Myers and Marjorie H. Myers
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- 11. P r e f a c e v Over the past twenty years, changes in the business environment have profoundly af- fected cost accounting and cost management. A few examples of these changes are an increased emphasis on providing value to customers, total quality management, time as a competitive element, advances in information and manufacturing technology, global- ization of markets, service industry growth, deregulation, and heightened awareness of ethical and environmental business practices. These changes are driven by the need to create and sustain a competitive advantage. For many firms, the information required to realize a competitive advantage can no longer be derived from a traditional cost manage- ment information system. The traditional system relies on functional-based costing and control. In a functional-based system, costing and control are centered on organizational functions. Unfortunately, this functional-based approach often fails to provide information that is detailed, accurate, and timely enough to support the requirements of this new envi- ronment. This has resulted in the emergence of an activity-based cost management system. Typically, an activity-based cost management system is more detailed and more accurate than a functional-based cost management system and, thus, more costly to operate. Furthermore, the need to add a formal guidance mechanism to the new activity-based system has created a demand for strategic-based cost management. Thus, the new cost management system might be more accurately referred to as an activity- and strategic-based cost management system. The emergence and acceptance of activity- and strategic-based cost management therefore suggests that in many cases the benefits of this more sophisticated system outweigh its costs. On the other hand, the continued existence and reliance on functional-based systems suggests the op- posite for other firms. The coexistence of functional-based systems with activity- and strategic-based cost man- agement systems necessitates the study of both systems, thus providing flexibility and depth of understanding. In creating a text on cost management, we had to decide how to design its structure. We believe that a systems approach provides a convenient and logical frame- work. Using a systems framework allows us to easily integrate the functional- and activity- based approaches in a way that students can easily grasp. Integration is achieved by developing a common terminology—a terminology that allows us to define each system and discuss how they differ. Then the functional and activity-based approaches can be com- pared and contrasted as they are applied to costing, control, and decision making. We be- lieve this integration will allow students to appreciate the differences that exist between functional and activity-based approaches. This integration is especially useful in the decision-making chapters, as it allows students to see how decisions change as the infor- mation sets change. For example, how does a make-or-buy decision change as we move from a functional-based, traditional cost management system to the richer, activity-based cost management system? This text has been streamlined by combining and eliminating some material. The number of chapters totals 21, as opposed to 24. Notably, international cost manage- ment has been eliminated as a separate chapter. Instead, important material has been reorganized into decision-making chapters. More specific international cost topics are left for international finance classes. Activity-based budgeting is now located in the budgeting chapter, where it can be compared and contrasted with traditional bud- geting topics. Activity-based costing is now located early in the text, in Chapter 4, where it can include traditional plantwide overhead rates and applications. Audience This text is written primarily for students at the undergraduate level. The text pre- sents a thorough treatment of traditional and contemporary approaches to cost management, accounting, and control and can be used for a one- or two-semester course. In our opinion, the text also has sufficient depth for graduate-level courses. In fact, we have successfully used the text at the graduate level.
- 12. vi P r e f a c e Key Features We feel that the text offers a number of distinctive and appealing features—features that should make it much easier to teach students about the emerging themes in today’s busi- ness world. One of our objectives was to reduce the time and resources expended by in- structors so that students can be more readily exposed to today’s topics and practices. To help you understand the text’s innovative approach, we have provided a detailed descrip- tion of its key features. Structure The text’s organization follows a systems framework and is divided into four parts: 1. Part 1: Foundation Concepts. Chapters 1 through 4 introduce the basic concepts and tools associated with cost management information systems. 2. Part 2: Fundamental Costing and Control. Chapters 5 through 10 provide thorough coverage of product costing, planning, and control in both functional-based and activity- based costing systems. 3. Part 3: Advanced Costing and Control. Chapters 11 through 16 present the key elements of the new cost management approaches. Examples of the topics covered in this section include activity-based customer and supplier costing, strategic cost management, activity- based budgeting, activity-based management, process value analysis, target costing, kaizen costing, quality costing, productivity, environmental cost management, and the Balanced Scorecard. 4. Part 4: Decision Making. Chapters 17 through 21 bring the costing and control tools to- gether in the discussion of decision making. This edition’s structure permits integrated coverage of both the traditional and activity-based costing systems. In this way, students can see how each system can be used for costing, con- trol, and decision making and can evaluate the advantages and disadvantages of each system. This approach helps students to see how cost management is applied to problems in today’s world and to understand the richness of the approaches to business problems. Contemporary Topics The emerging themes of cost management are covered in depth. We have provided a framework for comprehensively treating both functional-based and activity-based topics. A common terminology links the two approaches; however, the functional- and activity- based approaches differ enough to warrant separate and comprehensive treatments. The nature and extent of the coverage of contemporary topics is described below. As this summary reveals, there is sufficient coverage of activity- and strategic-based topics to provide a course that strongly emphasizes these themes. Historical Perspective Chapter 1 provides a brief history of cost accounting. The historical perspective allows students to see why functional-based cost management systems work well in some set- tings but no longer work for other settings. The forces that are changing cost man- agement practices are described. The changing role of the management accountant is also covered with particular emphasis on why the development of a cross-functional expertise is so critical in today’s environment. Value Chain Analysis The provision of value to customers is illustrated by the internal value chain, which is first introduced in Chapter 1 and defined and illustrated more completely in Chapter 2. Chapter 11 provides a detailed discussion of value chain analysis and
- 13. P r e f a c e vii introduces the industrial value chain. Value chain analysis means that managers must understand and exploit internal and external linkages so that a sustainable competitive advantage can be achieved. Exploitation of these linkages requires a detailed under- standing of the costs associated with both internal and external factors. This edition ex- pands the treatment of value chain analysis by introducing, defining, and illustrating activity-based supplier costing and activity-based customer costing. The costing examples developed show how the value chain concepts can be operationalized—a characteristic not clearly described by other treatments. Thus, we believe that the operational examples are a significant feature of the text. Accounting and Cost Management Systems In Chapter 2, the accounting information system and its different subsystems are defined. Distinctions are made between the financial accounting and the cost management informa- tion systems and the differing purposes they serve. The cost management information sys- tem is broken down into the cost accounting information system and the operational control system. The differences between functional-based and activity-based cost management systems are defined and illustrated. The criteria for choosing an activity-based system over a functional- based system are also discussed. In Chapter 2, three methods of cost assignment are delineated: direct tracing, driver trac- ing, and allocation. Activity drivers are also defined. Once the general cost assignment model is established, the model is used to help students understand the differences between functional- based and activity-based cost management systems. A clear understanding of how the two sys- tems differ is fundamental to the organizational structure that the text follows. Activity Costs Change as Activity Usage Changes Chapter 3 is a comprehensive treatment of cost behavior. First, we define variable, fixed, and mixed activity cost behavior. Then, we discuss the activity resource usage model and detail the impact of flexible and committed resources on cost. Finally, we describe the methods of breaking out fixed and variable activity costs. This text goes beyond the typical text in ex- plaining to students how to use the computer spreadsheet programs to perform regression analysis. The chapter on cost behavior analysis is more general than usual chapters that treat the subject. Traditional treatment usually focuses on cost as a function of production vol- ume. We break away from this pattern and focus on cost as a function of changes in ac- tivity usage with changes in production activity as a special case. The activity resource usage model is used to define activity cost behavior (in terms of when resources are ac- quired) and is defined and discussed in Chapter 3. This resource usage model plays an important role in numerous contemporary applications. It is used in value chain analy- sis (Chapter 11), activity-based management (Chapter 12), and tactical decision and rel- evant costing analysis (Chapter 18). The extensive applications of the activity resource usage model represent a unique feature of the text. Activity-Based Costing Much has been written on the uses and applications of ABC. This text presents a comprehensive approach to activity-based costing and management. The activity- based product costing model is introduced in Chapter 2 and described in detail in Chapter 4. In this chapter, the advantages of ABC over functional-based costing are related. A completed discussion of how to design an ABC system is given. This in- cludes identifying activities, creating an activity dictionary, assigning costs to activ- ities, classifying activities as primary and secondary, and assigning costs to products. We have added new material that explores methods on simplifying a complex ABC system. The objectives of these methods are to reduce the number of drivers and activities used without significant reductions in product-costing accuracy. To fully understand how an ABC system works, students must understand the data needed
- 14. viii P r e f a c e to support the system. Thus, we show how the general ledger system must be un- bundled to provide activity information. We also define and illustrate an ABC relational database. This unique feature of the text helps the student understand the very practi- cal requirements of an ABC system. Activity-Based Budgeting Activity-based budgeting is now combined with traditional budgeting concepts in Chap- ter 8. This integrated treatment helps students to see how budgets can be extended with the power of activity-based cost concepts. This chapter introduces the basics of activity- based budgeting and gives an expanded example in a service setting. Flexible budgeting and the behavioral impact of budgets are also included in this chapter. Just-in-Time Effects JIT manufacturing and purchasing are defined and their own cost management practices dis- cussed in Chapters 11 and 21. JIT is compared and contrasted with traditional manufactur- ing practices. The effects on areas such as cost traceability, inventory management, product costing, and responsibility accounting are carefully delineated. Life Cycle Cost Management In Chapter 11, we define and contrast three different life cycle viewpoints: production life cy- cle, marketing life cycle, and consumable life cycle. We then show how these concepts can be used for strategic planning and analysis. In later chapters, we show how life cycle concepts are useful for pricing and profitability analysis (Chapter 19). The use of life cycle costing for en- vironmental cost management is also discussed (Chapter 16). The breadth, depth, and nu- merous examples illustrating life cycle cost applications allow the student to see the power and scope of this methodology. Activity-Based Management and the Balanced Scorecard There are three types of responsibility accounting systems: functional-based, activity-based, and strategic-based. These three systems are compared and contrasted, and the activity- and strategic-based responsibility accounting systems are discussed in detail. Activity-based responsibility accounting focuses on controlling and managing processes. The mechanism for doing this process value analysis is defined and thoroughly discussed in Chapter 12. Numerous examples are given to facilitate understanding. Value-added and non-value- added cost reports are described. Activity-based responsibility accounting also covers ac- tivity measures of performance, which are thoroughly covered in Chapter 13. The Balanced Scorecard is equivalent to what we are calling strategic-based responsibility ac- counting. The basic concepts and methods of the Balanced Scorecard are presented in Chapter 13. Costs of Quality: Measurement and Control Often, textual treatments simply define quality costs and present cost of quality re- ports. We go beyond this simple presentation (in Chapter 14) and discuss cost of quality performance reporting. We also describe quality activities in terms of their value-added content. Finally, we introduce and describe ISO 9000, an important quality assurance and reporting system that many firms must now follow. Productivity: Measurement and Control The new manufacturing environment demands innovative approaches to perfor- mance measurement. Productivity is one of these approaches; yet it is either only superficially discussed in most cost and management accounting texts or not
- 15. P r e f a c e ix treated at all. In Chapter 15, we offer a thorough treatment of the topic, including some new material on how to measure activity and process productivity. Strategic Cost Management A detailed introduction to strategic cost management is provided in Chapter 11. Un- derstanding strategic cost analysis is a vital part of the new manufacturing environment. Strategic cost management is defined and illustrated. Strategic positioning is discussed. Structural and executional cost drivers are introduced. Value chain analysis is described with the focus on activity-based supplier and customer costing. The role of target costing in strategic cost management is also emphasized. Environmental Costs: Measurement and Control Chapter 16 reflects the growing strategic importance of environmental cost management. This chapter introduces and discusses the concept of ecoefficiency. It also defines, classifies, and illustrates the reporting of environmental costs and how to assign those costs to prod- ucts and processes. The role of life-cycle costing in environmental cost management is de- tailed. Finally, we describe ways the Balanced Scorecard can be extended to include an environmental perspective. Theory of Constraints We introduce the theory of constraints (TOC) in Chapter 21. A linear programming frame- work is used to facilitate the description of TOC and provide a setting where students can see the value of linear programming. In fact, our treatment of linear programming is motivated by the need to develop the underlying concepts so that TOC can be presented and discussed. This edition expands the coverage of TOC by adding a discussion of constraint accounting. Service Sector Focus The significance of the service sector is recognized in this text through the extensive appli- cation of cost management principles to services. The text explains that services are not sim- ply less complicated manufacturing settings but instead have their own characteristics. These characteristics require modification of cost management accounting principles. Sections ad- dressing services appear in a number of chapters, including product costing, pricing, and quality and productivity measurement. Professional Ethics Strong professional ethics need to be part of every accountant’s personal foundation. We are convinced that students are interested in ethical dimensions of business and can be taught areas in which ethical conflicts occur. Chapter 1 introduces the role of ethics and reprints the ethical standards developed by the Institute of Management Accountants. To reinforce coverage of ethics, every chapter includes an ethics case for discussion. In addition, many chapters include sections on ethics. For example, Chapter 19, on pric- ing and revenue analysis, includes material on the ethical dimensions of pricing. Behavioral Issues Ethical behavior is just one aspect of human behavior that is affected by cost man- agement systems. The systems used for planning, control, and decision making can affect the way in which people act. Insights from behavioral decision theory are pre- sented in appropriate sections of the text. For example, a discussion of the ways profit measurement can affect people’s behavior is included in Chapter 19. Chap- ter 8, on activity-based budgeting, includes a section on the behavioral impact of budgets. We believe that an integration of behavioral issues with accounting is- sues leads to a more complete understanding of the role of the accountant today.
- 16. x P r e f a c e Real World Examples Our years of experience in teaching cost and management accounting have convinced us that students like and understand real world applications of accounting concepts. These real world examples make the abstract accounting ideas concrete and provide meaning and color. Besides, they’re interesting and fun. Therefore, real world examples are integrated throughout every chapter. Use of color for company names that appear in the chapters and the company index at the end of the text will help you locate these examples. Outstanding Pedagogy We think of this text as a tool that can help students learn cost accounting and cost man- agement concepts. Of paramount importance is text readability. We have tried to write a very readable text and to provide numerous examples, real world applications, and illustrations of important cost accounting and cost management concepts. Specific “student-friendly” features of the pedagogy include the following: • Whenever possible, graphical exhibits are provided to illustrate concepts. In our experience, some students need to “see” the concept; thus, we have attempted to portray key concepts to enhance understanding. Of course, many numerical examples are also provided. • All chapters (except Chapter 1) include at least one review problem and solution. These problems demonstrate the computational aspects of chapter materials and reinforce the stu- dents’ understanding of chapter concepts before they undertake end-of-chapter materials. • A glossary of key terms is included at the end of the text. Key terms lists at the end of each chapter identify text pages for fuller explanation. • All chapters include comprehensive end-of-chapter materials. These are divided into “Ques- tions for Writing and Discussion,” “Exercises,” and “Problems.” The Questions for Writ- ing and Discussion emphasize communication skill development. Exercises and Problems to support every learning objective are included, and the relevant topics and learning ob- jectives are noted in the text margins. The exercises and problems are graduated in diffi- culty from easy to challenging. CMA exam problems are included to enable the student to practice relevant problem material. Each chapter includes at least one ethics case. All chapters also include a cyber research case to give students practice in doing research on the Internet. • This edition continues to offer cooperative learning exercises in the end-of-chapter ma- terials in each chapter. These exercises encourage students to work in groups to solve cost management problems. • Spreadsheet template problems are identified in the end-of-chapter materials with an appropriate icon. These problems are designed to help students use spreadsheet ap- plications to solve cost accounting problems. Comprehensive Supplements Package Check Figures. Key figures for solutions to selected problems and cases are pro- vided in the solutions manual as an aid to students as they prepare their answers. Instructors may copy and distribute these as they see fit. Study Guide, 0-324-23311-6 (Prepared by Al Chen, North Car- olina State University). The study guide provides a detailed review of each chapter and allows students to check their understanding of the material through
- 17. P r e f a c e xi review questions and exercises. Specifically, students are provided with learning objec- tives, a chapter summary, a chapter review correlated to the learning objectives, self- test questions and exercises, and a “Can You?” Checklist that helps test their knowledge of key concepts in the chapter. Answers are provided for all assignment material. Instructor’s Manual, 0-324-23321-3 (Prepared by Kim Foreman, James Madison University). The instructor’s manual contains a complete set of lecture notes for each chapter, a listing of all exercises and problems with estimated dif- ficulty and time required for solution, and a set of transparency masters. Solutions Manual, 0-324-23313-2 (Prepared by Don Hansen and Maryanne Mowen). The solutions manual contains the solutions for all end-of- chapter questions, exercises, and problems. Solutions have been error-checked to ensure their accuracy and reliability. Solutions Transparencies, 0-324-23314-0. Acetate transparencies for selected so- lutions are available to adopters of the fifth edition. Test Bank, 0-324-23315-9 (Prepared by Jane Stoneback, Central Con- necticut State University). Extensively revised for the fifth edition, the test bank offers multiple-choice problems, short problems, and essay problems. Designed to make exam prepa- ration as convenient as possible for the instructor, each test bank chapter contains enough ques- tions and problems to permit the preparation of several exams without repetition of material. ExamView Testing Software. This supplement contains all of the questions in the printed test bank. This program is an easy-to-use test creation software compatible with Mi- crosoft Windows. Instructors can add or edit questions, instructions, and answers, and select questions (randomly or numerically) by previewing them on the screen. Instructors can also create and administer quizzes online, whether over the Internet, a local area network (LAN), or a wide area network (WAN). Spreadsheet Templates (Prepared by Michael Blue, Bloomsburg Uni- versity). Spreadsheet templates using Microsoft Excel® provide outlined formats of solu- tions for selected end-of-chapter exercises and problems. These exercises and problems are identified with a margin symbol. The templates allow students to develop spreadsheet and “what-if” analysis skills. PowerPoint Slides (Prepared by Peggy Hussey). Selected transparencies of key concepts and exhibits from the text are available in PowerPoint presentation soft- ware. These slides provide a comprehensive outline of each chapter. Instructor’s Resource CD-ROM, 0-324-23317-5. Key instructor ancillar- ies (solutions manual, instructor’s manual, test bank, and PowerPoint slides) are pro- vided on CD-ROM, giving instructors the ultimate tool for customizing lectures and presentations. Web Site (http:/ /hansen.swlearning.com). A Web site designed specifi- cally for Cost Management, fifth edition, provides online and downloadable resources for both instructors and students. The Web site features an interactive study center organized by chapter, with learning objectives, Web links, glossaries, and online quizzes with automatic feedback. Personal Trainer® 3.0, 0-324-31164-8. Instructors consistently cite reading the text and completing graded homework assignments as a key to student success in managerial accounting; however, finding time to grade homework is dif- ficult. Personal Trainer solves this problem by allowing professors to assign text- book exercises and problems. Personal Trainer will grade the homework and then post the grade into a full-blown gradebook, all in real time! Personal Trainer is
- 18. xii P r e f a c e an Internet-based homework tutor where students can complete the textbook home- work assignments, receive hints, submit their answers and then receive immediate feed- back on their answers. WebTutor™ Advantage with Personal Trainer® . WebTutor Advantage com- plements Cost Management, fifth edition, by providing interactive reinforcement. Web- Tutor’s online teaching and learning environment brings together content management, assessment, communication, and collaboration capabilities for enhancing in-class instruc- tion or for delivering distance learning. For more information, including a demo, visit http:/ / webtutor.swlearning.com/. The Business & Company Resource Center. An easy way to give students ac- cess to a dynamic database of business information and resources is offered by way of the Business & Company Resource Center (BCRC). The BCRC provides online access to a wide variety of global business information including current articles and business journals, de- tailed company and industry information, investment reports, stock quotes, and much more. The BCRC saves valuable time and provides students a safe resource in which to hone their research skills and develop their analytical abilities. Other benefits of the BCRC include: • Convenient access from anywhere with an Internet connection, allowing students to access information at school, at home, or on the go. • A powerful and time-saving research tool for students—whether they are completing a case analysis, preparing for a presentation, creating a business plan, or writing a reaction paper. • Serving as an online coursepack, allowing instructors to assign readings and research-based assignments or projects without the inconvenience of library reserves, permissions, and printed materials. • Acts as a filter, eliminating the “junk” information often found when searching the Inter- net, providing only high-quality, safe, and reliable news and information sources. • Infomarks that make it easy to assign homework, share articles, create journal lists, and save searches. Instructors can combine the BCRC with their favorite Harvard Business School Publishing cases to provide students a case analysis research tool at no additional cost. Contact your local Thomson South-Western representative to learn how to include Business & Company Resource Center with your text. Harvard Business Case Studies. The leader in business education publishing part- ners with the leader in business cases to offer Harvard Business Case Studies. As part of Thomson South-Western’s commitment to giving customers the greatest choice of teach- ing and learning solutions possible, we are proud to be an official distributor of Harvard Business School Publishing case collections and article reprints. The combination of pre- eminent cases and articles from Harvard Business School Publishing with the unparal- leled scope and depth of customizable content from Thomson Business & Professional Publishing provides instructors and students with a wide array of learning materials. You can draw from multiple resources and disciplines to match the unique needs of your course. This bundling offers the following conveniences: • For Instructors: Instructors can work with one source instead of multiple vendors, allowing the local Thomson representative to manage the prompt delivery of teach- ing resources and students materials. • For Students: Pricing for cases is very affordable—and when packaged with the text- book, students receive a significant discount on the text and coursepak. • Ordering: Once you have identified the cases and articles you want to use, sim- ply use an order form provided by your Thomson representative to indicate your selections and packaging preferences. Once you return your form, you will be con- tacted within 48 hours by a Thomson Custom representative to confirm your or- der and walk you through the rest of the process. Combine Harvard Business School cases and articles with the BCRC and take your coursepak to the next level. Contact your sales representative for details.
- 19. A c k n o w l e d g m e n t s xiii Many people have helped us to write this text. We appreciate the comments of re- viewers and others who have helped make this a more readable text. Jack Bailes, Oregon State University Frank Collins, Schreiner College Michael Cornick, University of North Carolina—Charlotte Alan B. Czyzewski, Indiana State University John B. Duncan, University of Louisiana at Monroe Fara Elikai, University of North Carolina at Wilmington Alan H. Friedberg, Florida Atlantic University Donald W. Gribben, Southern Illinois University Jeri W. Griego, Laramie County Community College Jan Richard Heier, Auburn University at Montgomery Eleanor G. Henry, State University of New York at Oswego James Holmes, University of Kentucky David R. Honodel, University of Denver Dick Houser, Northern Arizona University K. E. Hughes II, Louisiana State University Bill Joyce, Eastern Illinois University Leslie Kren, University of Wisconsin—Milwaukee Ron Kucic, University of Denver Amy Hing-Ling Lau, The Hong Kong Polytechnic University Otto Martinson, Old Dominion University William Ortega, Western Washington University Joseph Weintrop, Baruch College Special thanks are due to our verifiers, Judy Beebe of Western Oregon University, James Emig of Villanova University, and Kim Richardson of James Madison University. They error-checked the study guide, solutions manual, and test bank. Their efforts helped us to produce a higher- quality text and supplement package. To the many students at Oklahoma State University who have reacted to the material in Cost Management: Accounting and Control, we owe special thanks. Students represent our true constituency. The common sense and good humor of our student reviewers have resulted in a clearer, more readable text. We also want to express our gratitude to the Institute of Management Accountants for its permission to use adapted problems from past CMA examinations and to reprint the ethical standards of conduct for management accountants. We are also grateful to the American Institute of Certified Public Accountants for allowing us to adapt selected ques- tions from past CPA examinations. Finally, we wish to acknowledge the exceptional efforts of our project team at South- Western Publishing and Litten Editing and Production (LEAP). Allison Rolfes, devel- opmental editor extraordinaire, consistently provided outstanding support. Her orga- nizational and creative skills, not to mention flexibility and unflagging good humor, made this book a reality. Kara ZumBahlen, production editor, with Malvine Litten and Denise Morton of LEAP, took manuscript and transformed it into a text suited for the 21st century. Bethany Casey, designer, and Deanna Ettinger, photo manager, helped us transform abstract accounting concepts into state-of-the-art graphics and photos. The support and creative efforts of Keith Chasse, acquisitions editor, and Chris McNamee, marketing manager, are much appreciated. Don R. Hansen and Maryanne M. Mowen
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- 21. Exploring the Variety of Random Documents with Different Content
- 22. Fig. 84.—Auxerre, Cathedral. even when comparatively deep as at Saint Denis[439] and Saint Maclou at Pontoise (Plate III-h.), were treated as part of the ambulatory and an added rib was introduced in vaulting them exactly in the manner described in connection with the trapezoidal bays of Rouen and Coutances. Furthermore, as the chapels were increased in size, more than one extra rib was added in the severy of the trapezoidal vault which embraced them so that there were, sometimes, two such ribs, as in the cathedral of Tournai (1240-1260) (Fig. 85).[440] Occasionally, also, as in the cathedral of Saint Quentin (after 1230) (Plate III-i.), similar bays and vaults occur, with the addition of large radiating chapels opening off of the more shallow curves of the ambulatory bays, suggesting a combination of the Tournai type with that of Auxerre (Plate III-f.). In some of the larger and deeper chapels there were even four added ribs as, for example, in the cathedral
- 23. Fig. 85.—Tournai, Cathedral. Fig. 86.—Bayonne, Cathedral. of Bayonne (Fig. 86), where the ambulatory is further noteworthy because the builders, in an attempt to equalize the vaulting severies, have moved the keystones of the diagonals almost out to a point on the line of the outer walls. As a matter of fact, it was moved out to such a point in a number of instances (Plate III-j.), as, for example, in Soissons cathedral[441] where it becomes the keystone of an arch directly across the entrance of the chapel
- 24. as well as being the center for all the ribs both of this chapel and the ambulatory. Each trapezoidal bay is thus divided not into four but into three triangular panels, the chapel itself being covered by a fully developed five- part chevet vault for which the two ribs of the ambulatory bay act as buttresses. A similar but more logical vault appears in the ambulatory and two eastern chapels of Pamplona cathedral (begun 1397) (Plate III-k.). This is a church with an axial eastern pier, and its radiating chapels are arranged so as to form perfect hexagons with the bays of the ambulatory. The keystone is then moved out, as at Soissons, to the crown of the chapel arch where it lies in the exact center of each hexagonal bay and thus produces a perfectly symmetrical vault. Ambulatories with Alternate Square and Triangular Bays Although the trapezoidal bay and its variants has been the only one thus far considered in the discussion of ribbed vaulted ambulatories, it was not by any means universally employed. The alternation of square and triangular bays, which had been used as early as the Carolingian period in the royal chapel at Aachen, and in the tenth century at Verona, in groined vaulted ambulatories, also played a considerable rôle after the use of ribs became general. This system afforded a number of structural advantages, the chief one being, of course, that the major bays were square or nearly so, and therefore presented no structural problems not already solved in other portions of the church, while the triangular divisions were of comparatively small size and could be covered in the same manner as in the Romanesque period, with three-part groined vaults, provided the builders wished to avoid attempting ribbed vaults over them. Two general plans are noticeable in the use of this alternate ambulatory system. In the first, which appears at an early date in Saint Martin of Étampes (1165), Saint Remi at Reims (1170-1181), and Notre Dame
- 25. Fig. 87.—Reims, Saint Remi. at Chalons-sur-Marne (end of twelfth century), the square bays alternate with two triangular bays or, in other words, the ambulatory is first divided into trapezoids by transverse arches and these in turn subdivided into a square and two triangles. This system may be understood from the plan of Saint Remi (Plate III-l.) and the interior view of the same church (Fig. 87). Its most noticeable feature is the lack of ribs in the triangular bays, these remaining of simple Romanesque groined type. Exactly the same arrangement appears at Chalons-sur-Marne, except that here the arches into the apse correspond to the flat sides of a polygon, while those opening into the chapels are on a curve in order that the exterior wall of the triforium above them may be a semicircle.[442] In both these churches, the radiating chapels occupy all the space included beneath each group of three outer arches in a manner similar to that described in connection with the cathedral of Auxerre, but in Saint Martin at Étampes, the chapel is limited in width to the span of the central arch, making possible a window in the exterior wall of each of the triangular bays. A very similar arrangement appears in the outer ambulatory of Bourges cathedral (cir. 1195-1215) (Plate IV-a.), except that here the chapels are so narrow as to give a reversed trapezoidal character to what would otherwise be a square bay like that at Étampes and
- 26. Saint Remi. Even though the triangular severies are thus increased in size, the builders have left their vaults unribbed. The second system of alternating square and triangular bays may be seen in the outer ambulatory of the cathedral of Le Mans (Plate IV-b.) and in both ambulatories of the cathedral at Toledo (1227-seventeenth century). [443] It is the familiar early mediaeval system of a single triangular bay between two squares with the addition of ribs beneath the vaults in all the bays. The chief effect of this system upon the construction was to subdivide the outer line of the ambulatory into twice as many parts as there were in the apse. This created a certain difficulty in the adjustment of the buttresses, for the lack of any transverse arch directly across the ambulatory from the apsidal piers to the outer walls made necessary the subdivision of the flying-buttresses into two parts. This subdivision must have added considerably to the expense and difficulty of construction, though this was somewhat offset by the reduced size of the buttress piers and their position in the thickness of the chapel walls, where they in no way interfered with the introduction of windows directly in the outer walls of the triangular ambulatory bays. Though not extensively employed, this vaulting system which is to be seen at Le Mans shared with all others the tendency of the late Gothic period to add extra ribs to those forming the real framework of the vaults. Such added ribs are to be seen in Saint Willibrord at Wesel and Saint Lorenz at Nürnberg. Similar also to the PLATE IV
- 27. Le Mans type, but with the entire omission of the transverse arches between the triangular and trapezoidal bays, is the system at Saint Pierre- sur-Dives (Calvados)[444] which is thus like the outer ambulatory of Coutances cathedral (Plate III-e.), except that the chapels are not included beneath the ambulatory vault and the portions containing the three half ribs are more in proportion to the larger cross ribbed severies. Ambulatories with Triangular Bays Only
- 28. Another method of ambulatory vaulting in the Gothic period consisted in the subdivision of the apsidal aisles into triangles by adding intermediate supports between each pier forming the outside corners of trapezoidal bays. This method, never had a wide popularity. It was used at a comparatively early date and on a large scale in the cathedral of Notre Dame at Paris (begun 1163) (Plate IV-c.), where the triangular bays have no ribs beneath their masonry. It appears with the addition of three half ribs or even a still greater number, in a number of late Gothic churches, especially in Germany,[445] and was also used at Saint Eustache (1532-1637)[446] and Saint Severin[447] in Paris, whose builders may very probably have been influenced by the cathedral church of Notre Dame. In Notre Dame, where there are two ambulatories the doubling of the piers did not do away with the possibility of a central eastern chapel or window in the exterior wall. But in most cases, where there is but one aisle, as, for example, in the Marienkirche at Stargarde (end of fourteenth century) (Plate IV-d.) or the old cathedral of Heidelberg,[448] an axial pier prevents this arrangement. Perhaps to avoid this the builders of Saint Steven at Nymwegen and of the cathedral at Brandenburg left the eastern bay trapezoidal so that there might be a central Lady chapel. At Kolin[449] where there is an axial pier in the apse a central chapel off the ambulatory naturally follows. Ambulatories with Multiple Ribbed Vaults As has been noted, the late Gothic passion for multiple ribs affected the ambulatory as it did the remainder of the church, and vaults of most complex character are to be found especially in certain German churches. Of these, Güben (Plate IV-e.) and the cathedral of Freiburg (second half of the fifteenth century) (Fig. 88) are among the most elaborate.[450] In them, the structural purpose of the rib is totally subordinated to decorative principles and to a desire on the part of the builders to show their knowledge of the intricate problems of stereotomy. With such vaults as these, marking the decline of Gothic architecture, it is not surprising that there was such a complete reaction in vault construction on the part of the succeeding Renaissance builders.
- 29. Fig. 88.—Freiburg, Cathedral. With this discussion of the ambulatory, the study of mediaeval church vaulting is practically complete, but a few paragraphs should be added to give a short account of some unusual eastern terminations and a brief reference to the radiating chapels. Both of these, while presenting no great structural accomplishments, at least show the skill of the builders in meeting any and all requirements imposed by the plan. Exceptional Eastern Terminations Of the eastern terminations, a number are especially interesting. One is in the church of Saint Yved at Braisne (Aisne) (1180-1216) (Plate IV-f.), where there is no ambulatory and yet two chapels have been so arranged with their axes at an angle of forty-five degrees to that of the choir aisle as to form a veritable series of four radiating chapels, two on either side of the principal apse. To cover the triangular bays immediately preceding these chapels, a two-part vault corresponding to one of the diagonal halves of a simple four-part vault, is employed, while the chapel itself is covered with a three-part chevet whose crown is abutted by the half rib of the preceding bay.[451] Occasionally, too, a similar arrangement of chapels is found even where there is an ambulatory as in the church of Saint Nicaise at Reims (now destroyed) and at Upsala. Another termination of interest is that in the church of Vigan (Lot)[452] (fifteenth century) where the apse with its chevet vault is west of the transept, into which it opens through its farthest bay
- 30. while from the transept itself open five small chapels, a unique arrangement. A third eastern termination of especial interest is that of the church of the Jacobins at Toulouse (Haute-Garonne) (Fig. 89 and Plate IV-g). Here there is a row of central piers the length of the church and the apse embraces the double nave thus formed. This apse the builders have subdivided into a series of triangular bays by arches springing from a pier at the center of its diameter. Each of these is again subdivided like the triangular ambulatory bays of Le Mans cathedral. This completes a vault of very beautiful character. It is not, however, an original product in Toulouse, for the crypt of Canterbury cathedral (1175-1184) affords a similar vault of earlier date and others on a circular plan may be seen in a number of English Chapter Houses. The Vaulting of Radiating Chapels Fig. 89.—Toulouse, Church of the Jacobins. As for the radiating chapels, they were added to the ambulatory with the evident purpose of affording more space for altars especially in the great pilgrimage churches.[453] At the beginning of the eleventh century, three such chapels had already been built off the ambulatory of Saint Martin at Tours and only slightly later in date are those in La Couture at Le Mans followed by those of a great number of churches of the eleventh and twelfth
- 31. centuries.[454] Nor are such chapels found only in churches with ambulatories. They frequently open directly off the apse, sometimes being merely recesses in the thickness of the outer wall[455] but more often extending beyond it.[456] Ordinarily, however, churches with radiating chapels have an ambulatory as well; but even so, there are occasional examples of chapels lying entirely within the thickness of the exterior wall[457] in which cases they are merely half-domed niches. Whenever these radiating chapels are found there is considerable variance both in their number and ground plan. Sometimes there is but one, [458] sometimes two,[459] in the majority of cases three,[460] very seldom four,[461] but frequently five.[462] In plan, the chapels are generally semicircular with or without one or more preceding rectangular bays.[463] Naturally they are vaulted exactly in the manner used for the principal apse of the church or the minor apses of the transept at the time the chapels were built. The usual Romanesque form is the simple half dome like that in Saint Nicolas at Blois, which is especially interesting because it still retains its painted decoration. As the ribbed half dome came in in apse vaulting it appeared in a number of radiating chapels, at Domont and Saint Martin of Étampes, for example, but the usual Gothic form was the chevet vault which corresponds exactly with that over the major apse, except when it is combined with the ambulatory vault in the manner already described,[464] or is of square,[465] circular, polygonal, or irregular plan.[466] In such cases the vaulting is adapted to the plan without any great structural changes from the types found in the remainder of the church. The cathedral of Auxerre (Fig. 84 and Plate III-f), for example, shows the use of a ten-part vault over a square chapel, while Saint Germain also at Auxerre and Saint Remi at Reims (Fig. 87 Plate III-l) have chapels of almost circular plan covered with a vault which is virtually a double Gothic chevet like that of the transept chapels of Soissons and Laon cathedrals already described. [467]
- 32. BIBLIOGRAPHY This bibliography contains in large measure only titles referred to in the text. For further references see bibliography in Porter, Medieval Architecture. The abbreviations listed in the first column are those used in the notes. Baum Julius Baum Romanesque Architecture in France Baudot and Perrault- Dabot A. de Baudot and A. Perrault- Dabot Archives de la Commission des Monuments Historiques Bond Francis Bond Gothic Architecture in England Borrmann and Neuwirth Richard Borrmann und Joseph Neuwirth Geschichte der Baukunst. 2 vols. Bumpus T. Francis Bumpus A Guide to Gothic Architecture Butler Howard Crosby Butler Abbeys of Scotland Cattaneo Raphael Cattaneo l’Architecture en Italie du VIe au XIe Siècle Caumont Arcis de Caumont Abecedaire ou Rudiment d’Archaeologie Choisy Auguste Choisy Histoire de l’Architecture. 2 vols. Cummings Charles A. Cummings A History of Architecture in Italy. 2 vols. C. M. H. Archives de la Commission des Monuments Historique. 1855-72 Dartein Fernand de Dartein Etude sur l’Architecture Lombarde et sur les origines de l’Architecture Romano- Byzantine. 2 vols. Dehio and von Bezold G. Dehio und G. von Bezold Die kirchliche Baukunst des Abendlandes. 2 vols., text and 360 plates
- 33. Enlart Camille Enlart Manuel d’Archaeologie Française. 2 vols. Gosset Alphonse Gosset Les Coupoles d’Orient et d’Occident Gaudet Julien Gaudet Elements et Theorie de l’Architecture Gurlitt Cornelius Gurlitt Die Baukunst Frankreichs. 8 vols. Madrazo- Gurlitt D. Pedro de Madrazo (Spanish text) Die Baukunst Spaniens Madrazo- Gurlitt Cornelius Gurlitt (German text) Gwilt Joseph Gwilt, F.S.A. F.R.S.A. An Encyclopaedia of Architecture. Revised by Wyatt Angelicus van Sandau Papworth Hamlin A. D. F. Hamlin A Text-book of the History of Architecture Hartung Hugo Hartung Motive der Mittelalterlichen Baukunst in Deutschland Isabelle Charles Edouard Isabelle Les Edifices circulaires et les Domes Joseph D. Joseph Geschichte der Architektur Italiens Kugler Franz Theodor Kugler Geschichte der Baukunst Lasteyrie R. de Lasteyrie l’Architecture Religieuse en France a l’Epoque Romane. Ses origines, son developpement Lenoir Albert Lenoir Architecture Monastique in Collection des Documents inedits sur Histoire de France Lefevre- Pontalis Eugène Lefevre- Pontalis l’Architecture Religieuse dans l’Ancien Diocèse de Soissons au XIe et au XIIe Siècle Lubke Wilhelm Lubke Outlines of the History of Art. 2 vols. Edited and revised by Russell Sturgis
- 34. M. H. Archives de la Commission des Monuments Historique Michel André Michel Histoire de l’Art depuis les premiers temps Chrétiens jusqu’á nos jours. Published under direction of André Michel by a number of collaborators Moore Charles Herbert Moore Development and Character of Gothic Architecture Moore Charles Herbert Moore Mediaeval Church Architecture of England Moore Charles Herbert Moore Character of Renaissance Architecture Mothes Oscar Mothes Die Baukunst des Mittelalters in Italien Nesfield W. Eden Nesfield Specimens of Medieaval Architecture. Drawings Osten Friedrich Osten Die Bauwerke in der Lombardei vom 7ten bis zum 14ten Jahrhundert Porter Arthur Kingsley Porter Mediaeval Architecture. Its Origins and Development. 2 vols. Porter Arthur Kingsley Porter The Construction of Lombard and Gothic Vaults Prior Edward Schröder Prior The Cathedral Builders in England Prioux Stanislas Prioux Monographie de St. Yved de Braine Pugin Augustus Pugin Specimens of the Architecture of Normandy. New Edition edited by Richard Phené Spiers Ramée Daniel Ramée Histoire Générale de l’Architecture. 3 vols. Reber Franz von Reber History of Mediaeval Art Revoil Henry Revoil Architecture du Midi de la France Rickman Thomas Rickman Gothic Architecture, or An Attempt to Discriminate the Styles of Architecture in
- 35. England from the Conquest to the Reformation Rivoira G. Teresio Rivoira Lombardie Architecture, translated by G. McN. Rushforth Ross Frederick Ross The Ruined Abbeys of Britain Ruprich- Robert V. Ruprich- Robert L’Architecture Normande aux XIe et XIIe Siècles. En Normandie et en Angleterre Sharpe Edmund Sharpe The Seven Periods of English Architecture Simpson F. M. Simpson A History of Architectural Development. 3 vols. Strange Edward F. Strange The Cathedral Church of Worcester. A description of the Fabin and a brief history of the Episcopal See Street Geo. Edmund Street Gothic Architecture in Spain Sturgis Russell Sturgis A History of Architecture Uhde Constantin Uhde Baudenkmaeler in Grossbrittannien. 2 vols. Plates Uhde Constantin Uhde Baudenkmaeler in Spanien und Portugal Viollet-de- Duc Eugène Emmanuel Viollet-le-Duc Dictionnaire Raisonné de l’Architecture Française du XIe au XVIe Siècle. 10 vols. Willis R. Willis On the construction of the vaults of the Middle Ages (in the Transactions of the Royal Institute of British Architects, Vol. I, Part II).
- 36. INDEX Abbreviations.—Ch., Church; Cath., Cathedral; Ab. Ch., Abbey Church; N. D., Notre Dame; S. M., Santa Maria, Saint Mary, etc. A, B, C, D, E, F, G, H, I, J, K, L, M, N, O, P, Q, R, S, T, U, V, W, X, Y, Z Aachen—Royal Chapel, 26, 36, 160, 161, 176. Agliate—Ch., 16 note 35. Aigues-Vives—Ch., 21. Airaines—Ch., 48 note 160, 161, 49. Aisles—vaults of, 96 et seq. Albi—Ch., 80, 81 note 221, 143 note 35, Fig. 34. Almeno-San-Salvatore—San Tommaso, 161. Alternate Supports—system of, 47. Ambert—Saint Jean, 148. Ambroise—Saint Florentin, 104. Ambulatory—vaulting of, 158 et seq. —— origin of vaulting of, 159. —— with annular tunnel vaults, 161. —— with half tunnel vaults, 160. —— with transverse tunnel vaults, 161. —— with groined vaulted trapezoidal bays, 162. —— with ribbed vaults, 163 et seq. —— with vaults with added ribs, 171. —— with multiple ribbed vaults, 181. Amiens—Cath., 79, 80, 86, 100, 123, 137 note 29, 145, Fig. 69. Anclam—Ch., 182 note 50. Angers—Cath. Saint Maurice, 48, 51 57, 123 note 54, 155, Figs. 19, 74. —— La Trinité, 70, 71, Fig. 30. —— Saint Serge, 51, 55, 104, Fig. 21. Angoulême—Cath. of Saint Pierre, 5, 6, 7, 8, 105, 106, Figs. 3, 4. Anjou—Churches of, 49 et seq. Antwerp—Saint Jacques, 150. Anzy-le-Duc—Ch., 39. Apse—vaults of, 124 et seq. —— vaulted with half domes, 124.
- 37. —— with ribbed half-domes, 125. —— with “groined” half-domes, 128. —— with four-part ribbed vaults, 129. —— with a central pier, 152. Arbona—Ch., 122. Arles—17. —— Saint Trophime, 20, 146, 180 note 44. —— Saint Honorat in Les Alyscamps, 125, 126. —— Saint Jean-de-Moustier, 126 note 3. Assisi—San Francesco, 52, 57. Auvergne—School of, 16, 25 et seq. Auxerre—Cath., 123, 142 note 34, 152, 156, 173, 174, 178, 184, Figs. 75, 84. —— Saint Germain, 173, 184. —— Saint Pierre, 152. Aversa—Cath., 166. Avesnières—Ch., 49. Avignon—chapel of the Pont Saint-Benezet, 99 note 275. —— Cath. N. D. des Doms, 115, 126. Azy—Chapel, 34 note 101, 132. Barcelona—Cath., 104 note 279, 147, 148. Barletta—Cath., 26 note 74. Bath—Ab. Ch., 92, 123. Bayeux—Cath., 122 note 53, 148, 153. —— Seminaire, Chapel of, 148 note 48. Bayonne—Cath., 123, 148, 176, Fig. 86. Beaugency—Saint Étienne, 113. Beaulieu—Ab. Ch., 127. Beauvais—Basse-Oeuvre, 74. —— Cath., 69 note 190, 86, 101, Fig. 46. —— Saint Étienne, 67, 69, 74, 96, 99, Figs. 32, 44. —— Saint Lucien, 110 note 15. Beeskow—Ch., 180 note 44. Belem—Ab. Ch., 104 note 279. Bénévent-l’Abbaye—Ch., 36, 115. Bernay—Ch., 42 note 138.
- 38. Berne—Minster, 85 note 233, 94. Bernières-sur-Mer—Ch., 64. Berzy-le-Sec.—Ch., 127 note 7. Beurey-Beauguay—Ch., 1. Beverley—Minster, 79. Béziers—Cath., 151, 155. Blois—Château, chapel, 83, 93. —— Saint Nicolas, 117, 184, Fig. 56. —— Cath. Saint Louis, 145 note 41. Boisney—Ch., 113. Bois-Sainte-Marie—Ch., 162. Bologna—San Francesco, 69, 142 note 34, 151. —— San Petronio, 57 note 175. Bonnes—Ch., 127 note 7. Boppart—Ch., 74. Bordeaux, Cath., 114. —— Saint Michel, 123 note 54. Boscherville—See Saint Martin-de-Boscherville. Bourges—Cath., 68, 137, 142, 153, 156, 169, 178, Fig. 76. —— Maison de Jacques Coeur, 93. —— Saint Pierre-le-Guillard, 72 note 200, 138, 147. Bourgogne—School of, 11, 16, 18, 26 note 77, 31 et seq. Boxgrove—Priory Ch., 48. Bragny-en-Charollais—Ch., 39 note 121. Braisne—Saint Yved, 121, 182. Brandenburg—Cath., 180. Brantôme—Ch., 48 note 160. Brauveiller—Ch., 42 note 136. Breda—Groote Kerk, 172 note 36. Bremen—Cath., 71. Brescia—Duomo Vecchio, 161 note 16. Breslau—Heiligekreuze, 111 note 16. Bristol—Cath., 101. Berkeley Chapel, p. 95, note 272. —— Saint Mary Redcliffe, 85, 87. Bruges—Cath. Saint Sauveur, 138, 172 note 36. Brunembert—Ch., 108 note 7.
- 39. Bruyères—Ch., 127 note 7. Burgos—Cath., 120, 172 note 36. Bury—Ch., 52, 54, 164, Figs. 22, 23. Caen—Abbaye-aux-Dames, see La Trinité. —— Abbaye-aux-Hommes, see Saint Étienne. —— La Trinité, 39, 40, 43, 59, 60, 62, 64, 65, 78, 107, Fig. 27. —— Saint Étienne, 43, 59, 60, 62, 63, 65, 66, 76, 77, 103, 108, 135 note 25, 137, 144, 145, 146, Figs. 26, 70. —— Saint Nicolas, 39, 129. —— Saint Pierre, 94, 150, 151. Cahors—Cath., 5, 6 note 21, 7 note 23. Cambrai—Cath., 138. Cambridge—King’s College chapel, 91 note 252, 92. —— Saint Sepulchre, 116. Canosa—San Sabino, 13 note 30, 14. Canterbury—Cath., 69, 129, 141, 169, 183. —— Trinity Chapel, 171. Carcassonne—Saint Nazaire, 17, 19, 157 note 61. Caryatid Supports—for ribs, 54. Casamari—Ch., 69 note 194, 122. Caudebec-en-Caux, N.D., 152. Cavaillon—Ch., 36. Centering—of Perigord domes, 7. Cerce—48. Cerisy-la-Forêt—Ch., 64 note 180, 112 note 23. Chalons-sur-Marne—N.D., 103, 177, also note 41. —— Notre Dame-de-l’Épine (near), 149, Fig. 71. —— Saint Alpin, 147. Champagne—Ch., 12 note 29, 27 note 78, 162. Chapelle-sur-Crécy, La—Ch., 152. Chapels—transept, vaults of, 112. Chartres—Cath., 137, 144, 145, 159, 173, Fig. 68. Chateauneuf—Ch., 29 note 87. Chatel-Montagne—Ch., 26, 29 note 87, and note 89. Chatillon-sur-Seine—Ch., 36. Chaumont—Ch., 104 note 279.
- 40. Chauvigny—N.D., 114. —— Saint Pierre, 25. Chelles—Ch. 127 note 7. Chester—Cath., 84. Chevets—110, 131 et seq. —— square, 108. —— radiating-ribbed, 132, 137. —— broken-ribbed, 138. —— buttressing-ribbed, 141. —— diagonal-ribbed, 144. —— with added ribs, 146. —— impost level of vault ribs, 153. —— shape of cells in, 154. —— with pierced panels, 156. Chichester—Cath., 65 note 184. Clermont-Ferrand—Cath., 114, 158. —— Notre Dame-du-Port, 27, also note 80, 106, 115, Fig. 49, 50. Cléry—Ch., 178 note 42. —— Chapel of Saint Jacques, 95, Fig. 42. Cluny—Ab. Ch., 31, 33, 40, 105. —— N.D., 121. Cologne—Cath., 122 note 50. —— Saint Mary of the Capitol, 110. —— Saint Maurice, 42 note 136, 79, 80. Como—Sant’Abondio, 126, 127 note 7. —— San Fedele, 161. Constantinople—SS. Sergius and Bacchus, 117, 128. Corneto-Tarquinia—Ch., 69, 127. Coutances—Cath., 101, 119, 172, 174, also note 39, 180, Figs. 59, 82. Creully—Ch., 43, 66. Crossing—vaults of, 113 et seq. —— towers over, 114 et seq. —— rib-vaulted, 122. Culhat—Ch., 20 note 46, 22. Cunault—Ch., 24, 125. Cyprus, 5 note 15.
- 41. Dijon—Notre Dame, 69 note 191. —— Saint Bénigne, 161. Dinan—Cath., 138. Dol—Cath., 122 note 53. Domes—on spherical pendentives, 1, 2. —— on squinches, 2, 8, 9. —— comparison of Perigord and Byzantine, 3. —— exterior roofing of, in Perigord, 5. —— centering of, in Perigord, 7. —— gored, 9. —— ribbed, 115. —— lobed, 116. —— “Gothic,” or Double Chevets, 117. Domont—Ch., 78 note 217, 184. Dorat, Le—Ch., 114, 115. Durham—Cath., 69 note 102, 75, 76, 77, 78, 85, 99, Fig. 33. Eastern Terminations—Exceptional, 182. Ely—Cath., 84, 87. Épinal—Ch., 108 note 7. l’Épine—in Notre Dame-de-l’Épine. Erfurt—Frankiskanerkirche, 72 note 201. Essen—Ch., 26. Étampes—N.D., 144. —— Saint Gilles, 122 note 53. —— Saint Martin, 127 note 7, 176, 178, 184. Evreux—Cath., 119. Exeter—Cath., 85, 86, 89, 106, Fig. 37. Farges—Ch., 33 note 98. Ferté-Bernard—Chapelle de la Vièrge, 95. Firouz Abad—palace, 2. Florence—Baptistery, 110. —— Cath. S. M. del Fiore, 57, 58, 127 note 5. —— S. M. Novella, 57, 58, 122 note 50 Pazzi Chapel, 117, Fig. 57. Fontenay—Ch., 36.
- 42. Fontevrault—Ch., 4 note 12, 6 note 21. Fontfroide—Ch., 20 note 43. Fontgombault—Ch., 30 note 91. Forest—l’Abbaye—Ch., 129 note 14. Fortunatus—114. Fossanova—Ab. Ch., 122. Fountains Abbey—37. Freiberg-in-Sachsen—Cath., 94 note 263, 104 note 279. Freiburg—Cath., 94, 150, 181, Figs. 72, 88. Fréjus—Cath., 48. Fulda—Saint Michael, 26. Gebweiler Saint Legerius, 48. Gelnhausen—Saint Marien, 119 note 44. Gensac—Ch., 6 note 21, 7 note 22. Germigny-des-Prés—Ch., 2, 16 note 35. Gerona—Cath., 81 note 221. Gloucester—Cath., 43, 82, 87, 99, 161. Lady Chapel, 87. Cloister, 91, 92, Fig. 40. Gmund—Ch. of Holy Cross, 94, 104. Gonesse—Ch., 172 note 36. Gourdon—Ch., 39 note 121. Gregory of Tours—114. Grenoble—Saint Laurent, 16 note 35, 129. Güben—Ch., 181. Guebviller—Ch., 42 note 136. Hauterive—Ch., 36. Heidelberg—Old Cath., 180. —— Peterskirche, 104 note 279. Hereford—Cath., 85, 89. Hieroskypos—Ch., 5 note 15, 8 note 25. Ile-de-France—Transitional Chs. of, 66, 67. Issoire—Saint Paul, 20 note 46, 106 note 4. —— Saint Austremoine, 27 note 82.
- 43. Ivrea—Cath., 158, 159. Javarzay—Ch., 37. Jedburgh—Ab. Ch., 105. Jerusalem—Saint Anne, 40. Jouaignes—Chapel, 34 note 101. Jumèges—Ab. Ch., 26 note 76, 43, 121. Saint Pierre, 26. Kaschau—Ch., 182 note 50. Keisheim—Ch., 180 note 44. Kirkstall—Ab. Ch., 112. Kolin—Ch. 180. Laach—Ch., 41 notes 131, 132. Laffaux—Ch., 127 note 7. Lagny—Ch., 174 note 39, 182 note 50. Landshut—Saint Martin, 104 note 279. Lanfranc—59. Langres—Cath., 168, 169, Fig. 80. Lantern Towers—114. —— with Eight-Part Vaults, 120. Laon—Cath., 69 note 191, 103, 112, 121, 184, Figs. 48, 54, 60. —— Church of the templars, 116. Fig. 55. Bishops Palace, Chapel of, 133, Fig. 62. Largny—Ch., 132. Larnaca—Ch., 5 note 15. Laval—La Trinité, 48 note 160. Lérins—La Trinité, 110 note 12. —— Saint Honorat, 17 note 38, 19. Lescar—Cath., 36. Lessay—Ch., 43, 77. Lesterps—Ch., 22. Lichfield—Cath., 84, also note 232, 93, 101. Lighting—of tunnel-vaulted churches, 18. —— in naves with square bays, 57. —— of half domed apses, 124.
- 44. Limburg—Cath., 71, 108. Limoges—Saint Martial, 27 note 81, 29 note 87. Lincoln—Cath., 65 note 184, 69, also note 192, 72 note 200, 82, 83, 84, 101, note 276, Figs. 35, 36. Linköping—Cath., 104 note 279. Lisseweghe—Ch. 182 note 50. Loches—Saint Ours, 14, 15, 55, Figs. 9, 10, 24. Loctudy—Ch. 160. Loire—School of, 29 et seq. Lombardy—24. —— School of, 26 note 77, 42, 44 et seq. London—Tower Chapel, 22, 159. Louis VI—74. Lübeck—Saint Jakob, 182 note 50. Lucheux—Ch., 48 note 160, 161. Ludinghausen—Ch., 182 note 50. Lusignan—Ch., 37. Magdeburg—Cath., 72, 100, 101, 172 note 36. —— Brunnenkapelle, 157. Mainz—Cath., 41 note 133. —— Saint Stephen, 104 note 279. Malmo—Ch., 174 note 39. Mans, Le—Cath., 47, 93, 171, 178, 180, 182. —— La Couture, 48 note 160, 49, 50, 55, 57, 151 note 52, 183, Fig. 20. —— N.D. du Pré, 64 note 180. Mantes—Cath., 37, 69 note 191, 102, 146, 161. Marburg—Saint Elizabeth, 104, 111 note 16. Marseilles—La Major, 115 note 37. Meaux—Cath., 26 note 74. Mehun-sur-Yevre—Ch., 184 note 65. Melle—Saint Pierre, 22, 24 note 60. Mézières—Ch., 94. Milan—Cath., 79, 80, 155, 168. —— Sant’Ambrogio, 16 note 35, 41, 44, 46, 59, 60, 78 note 217, Fig. 18. —— San Babila, 24 note 63. —— Sant’ Eustorgio, 24 note 63.
- 45. —— San Nazzaro, 52 note 169. Minden—Cath., 104 note 279. Moissac—Ab. Ch., 138. Molfetta—Cath., 13 also note 30, 20. Mollèges—Saint Thomas, 17 note 37. Monasterio de la Oliva—Ch., 127. Montagne—Ch. 116 note 39. Montiérender—Ch., 26. Montmajour—Ch., 17 note 37, 127 note 7, 160. Mont Saint Vincent—Ch., 35 note 103. Morienval—Ch., 74, 78 note 219, 127, 152, 163, 166 note 26, 168, Figs. 77, 78, 79. Moulins—Cath., 138, 147. Nantes—Cath., 114. Nantille—N.D., 116 note 39. Naples—Cath. Baptistry, 2. Narbonne—Cath., 114. Naves—vaults of, 1 et seq. —— and aisles of equal height, 104. —— vaulted with domes on squinches, 8. —— without side aisles, 48. Nesle—Ch., 72 note 200. Neubourg—Ch., 152 note 54, 178 note 42. Neufchâtel—Ch., 111 note 19. Nevers—Cath., 55, Fig. 25. —— Saint Étienne, 18 note 39, 29, 106, 125 note 2. Nîmes—17. —— amphitheatre, 159. —— Nymphaeum, 17. —— temple of Diana, 17, 126 note 3. Normandy—59. —— School of, 26 note 77, 42. Norwich—Cath., 87, 184 note 65. Notre Dame-de-l’Épine—Ch., 149, 150, Fig. 71. Nouaille—Ch., 22 note 58. Noyon—Cath., 67, 78 note 217, 99, 103, 110, 136 note 28, 141, 144.
- 46. Chapel of, 94, Fig. 41. Nürnberg—Saint Lorenz, 178. Nymwegen—Ch., 26, 180. Omonville-la-Rogue—Ch., 108 note 9. Oppenheim—Ch., 182 note 50. Orange—Cath., 37. Orcival—Ch., 107, 115, 184 note 60. Orleans—Saint Euverte, 123. Ouistreham—Ch., 64. Oxford—Cath., 87, 93. —— Christ Church staircase, 91 note 253. —— Proscholium, 87. —— Schools, 86 note 236. Paderborn—Cath., 104 note 279, 111 note 16. Padua—Sant’Antonio, 13 note 30, 148, 151 note 52. Palestine—40. Palognieu—Ch., 35 note 103. Pamplona—Cath., 176. —— San Saturnino, 146. Paray-le-Monial—Ch., 32, 34, 163, 170, Figs. 14, 15. Paris—Cath. N.D., 68, 103, 114, 122 note 50, 142, 180. —— Sainte Chapelle, 56, 80, 104 note 279. —— Saint Étiennne-du-Mont, 123. —— Saint Eustache, 94, 180. —— Saint Germain-des-Pres., 139, 141. —— Saint Martin-des-Champs, 127, 135 note 25, 136 note 28, 138, 139, 141, 161, Fig. 65. —— Saint Severin, 150, 180. Parthenay-le-Vieux—Notre Dame, 20 note 46, 22. Pavia—Certosa, 69, 72, 100. —— San Lanfranco, 47. —— San Michele, 46, 58 note 176, 60. —— San Teodoro, 57 note 175. Pendants—92. Pendentives—3.
- 47. —— domes on spherical, 1. Perigord—school of, 2, 6, 7, 51. Périgueux—2. —— Cath. of Saint Front, 3, 4, 5, 6, 7, 8, 36 note 108, 105, 114, Figs. 1, 2. —— Saint Étienne, 6, 7. Peristeroma—Ch., 5 note 15, 8 note 25. Perpignan—Cath. Saint Jean, 148. Perugia—Cath., 104 note 279. Peterborough—Cath., 89, 90, 91, 92, 99, Fig. 39. Petit Quévilly, Le—Ch., 65, 66. Pirna—Hauptkirche, 150 note 51. Poitiers—Cath., 48 note 160, 51, 104. —— Notre Dame-la-Grande, 24, 125 note 1. —— Saint Hilaire, 11, 12, 36 note 105, 112 note 22, 125 note 1, Figs. 7, 8. —— Sainte Radegonde, 48 note 160, 51, 57. Poitou—21. —— School of, 16, 23 et seq. Pontaubert—Ch., 39 note 121. Pontoise—Saint Maclou, 168, 174. Pontorson—Ch., 77. Prenzlau—Marienkirche, 104 note 279. Preuilly-sur-Claise—Ch., 162. Provence—School of, 16, 17 et seq., 125. Provins—Saint Quiriace, 72, 140, 152, 153, Fig. 31. Puiseaux—Ch., 108 note 9. Puy, Le—Cath. of Notre Dame, 9, 10, 11, 12, 14, 35, Figs. 5, 6. Quedlinburg—Saint Wipertus (near), 159. Querqueville—Ch., 110 note 13. Quimperlé-Sainte Croix, 159 note 7. Radiating Chapels—Vaulting of, 183. Ravenna—Palace of Theodoric, 24 note 63. —— San Vitale, 2, 162. Reims—Cath., 79, 80, 143, 152, 153. —— Saint Jacques, 69, Fig. 29. —— Saint Nicaise, 182.
- 48. —— Saint Remi, 37, 112 note 23, 135 note 25, 136, 141, 143 note 36, 154, 168, 173, 176, 177, 178, 184, Figs. 64, 83, 87. Rhenish Provinces—School of, 26 note 77, 41. Ribe—Cath., 71. Ribs—transverse, function of, 99. —— use of wall, in Gothic ribbed vaulting, 136. —— ridge, in Anjou, 49. —— impost level in chevet vaults, 153. Rieux-Merinville—Ch., 160. Ripon—Cath., 82. Rivolta-d’Adda—Ch., 41, 44, 58 note 176. Roberval—Ch., 108 note 7. Rochester—Cath., 26 note 74, 69 note 192. Rolduc—Ch., 110. Rome—Basilica of Maxentius, 36, 78 note 217. —— Domus Augustana, 2. —— Lateran Baptistry, 25. —— Palace of the Caesars, 2. —— Santa Costanza, 159. —— San Giovanni in Laterano, 158. —— S. M. sopra Minerva, 138. —— Stadium of Domitian, 158, 159 note 6. —— Temple di Siepe, 129. —— Thermae of Caracalla, 2. Ronceray—Ch., 36. Rosheim—Ch., 42 note 136. Rouen—Cath., 26 note 74, 79, 100, 143, 171, 174. —— Lycée Corneille, 111. —— Saint Maclou, 121. Rue—Chapel of Saint Esprit, 95. Rys—Ch., 108 note 9. Saint Aignan—Ch., 54 note 171. Saint Astier—Ch., 6. Saint Avit-Sénieur—Ch., 6, 50. Saint Barnabas—Ch., 5 note 15. Saint Benoît sur Loire—Ch.,
- 49. 18 note 39, 22, 30, 125 note 2, Fig. 13. Saint Bertrand-des-Comminges—Ch., 81. Saint Denis—Ab. Ch., 66, 67, 75, 78, 169, 174. Saint Dié—42 note 136. Saint Gabriel—Ch., 64. Saint Genou—Ch., 18 note 39, 22, 30. Saint Germer-de-Fly—Ch., 43, 67, 78, 79, 101, 133, 135, 136, 137, 138, 140, 141, 153, 154, 168, Fig. 63. Sainte Chapelle, 137. Saint Gilles—Ch., 99 note 275. Saint Guilhem-du-Désert—Ch., 19, 20. Saint Hilaire—Saint Florent.—Ch., 51. Saint Jean-au-Bois—Ch., 108 note 7. Saint Jouin-de-Marnes—Ch., 22 note 58. Saint Leu d’Esserent—Ch., 54 note 170, 141, 170, Fig. 81. Saint Loup-de-Naud—Ch., 25 note 66, 40. Saint Martin-de-Boscherville—Saint Georges, 39, 64, 108, 112, also note 23, 121, 127, 138, Figs. 51-61. Chapter-house, 108, Fig. 52. Saint Martin-de-Londres—Ch., 17 note 37, 110 note 12. Saint Nectaire—Ch., 27 note 82, 106 note 4, 115. Saint Nicholas-du-Port—Ch., 94, 108, 123 note 57. Saint Paul-Trois-Châteaux—Ch., 20 note 44, 21 note 49. Saint Pierre-de-Redes—Ch., 17 note 37, 127 note 7. Saint Pierre-sur-Dives—Ch., 180. Saint Pons-de-Mauchiens—Ch., 40. Saint Quentin—Cath., 148, 174. Saint Saturnin—Ch., 27 note 79, 106 note 4. Saint Savin-sur-Gartempe—Ch., 24, 125, 162. Saint Vincent-des-Prés—Ch., 33 note 98. Saintes—Saint Eutrope, 21, 36 note 105, 40, 160. Salamanca—Old Cath., 51, 55 note 173, 117 note 42.—New Cath., 94, 117. Salisbury—Cath., 79, 101 note 276. San Galgano—Ch., 69 note 194. San Martino—Ch., 69 note 194. Santiago-de-Compostella—Ch., 29 note 86, 55 note 172. Saragossa—Cath., 120.
- 50. Sarvistan—palace, 2. Saumur—Saint Pierre, 116 note 39. Schlestadt—Ch., 42 note 136. Séez—Cath., 138. Segovia—Cath., 94. Semur-en-Auxois—N. D., 143 note 35. Senlis—Cath., 67, 102, 141 note 33, Fig. 47. Chapel of, 95, Fig. 43. Sens—Cath., 67, 98, 122 note 50, 141, 142, 169, 171, Figs. 28, 45. Severac-le-Châteaux—Ch., 40. Sherborne—Ab. Ch., 90, 92. Silvacane—Ch., 20, 30. Simiane—Château, 116 note 40. Soest—S. M. zur Wiese, 104 note 279. Soissons—Cath., 78, 79, 111, 112, 122 note 50, 135 note 25, 136 note 28, 137, 141, 142, 143, 176, 184, Fig. 67. Solignac—Ch., 6 note 21, 7 note 22, 114. Souillac—Ch., 6 note 21, 105. Southwell—Minster, 101 note 276. Souvigny—Ch., 18 note 40, 22, 34, 93. Speyer—Cath., 41 note 133, 42, 58. Spoleto—San Salvatore or del Crocifisso, 114. Squinches—domes on, 2. Stargarde—Marien-kirche, 148, 180. —— Johanniskirche, 180 note 44. Stendal—S.M., 104 note 279. Strassburg—Cath., 178 note 42. Tag-Eivan—35. Tarascon—Saint Gabriel, 17. Tewkesbury—Ab. Ch., 87, 89, 150, 178 note 42, Fig. 38. Thor—Ch., 127 note 7. Tivoli—Villa Adriana, 2, 117, 128, 129. Toledo—Cath., 178. Torcy—Ch., 127 note 7. Toro—Ch., 117 note 42. Toul—Saint Gengoulf, 182 note 50.
- 51. Toulon-sur-Arroux—Ch., 39 note 121. Toulouse—Jacobins, 182, Fig. 89. —— Saint Nicholas, 81. —— Saint Sernin, 18 note 41, 20 note 46, 28, 29, 112 note 23, 125 note 2, 162. Tour—Ch., 108 note 9. Tournai—Cath., 110, 133, 138, 169 note 29, 174, Figs. 53, 85. Tournus—Saint Philibert, 34, 36, 162. Tours—Saint Martin, 29 note 87, 114, 158, 183. Trani—S. M. Immacolata, 13 note 30 and 32. —— S. M. dei Martiri (near), 13 notes 30 and 32. Transepts—Vaults of, 105, et seq. —— semicircular vaults of, 110. —— with tunnel vaults, 105. —— with five-part vaults, 107. Tréguier—Cath., 106. Tremolac—Ch., 105. Treptow—Ch., 180 note 44. Trier—Liebfrauenkirche, 182 note 50. Triforium—Origin and use, in Auvergne, 25. —— vaults of, 101. Troyes—Cath., 123, 143 note 35. —— Saint Urbain, 101, 108, 153, Fig. 73. Tulle—Cath., 83, 93. Upsala—Ch., 182. Utrecht—Cath., 174 note 39. Vaison—Cath., 20, 30. Valentigny—Ch., 108 note 7. Vauciennes—Ch., 108 note 7. Vaults and Vaulting—tunnel, 16. —— transverse over nave, 34. —— transverse over aisles, 36. —— Romanesque schools of tunnel-vaulted churches, 16. —— tunnel with cross ribs, 37. —— apse, 124 et seq.
- 52. —— pyramidal, 14. —— groined, naves with, 37. —— with Added Ribs—Outside of England, 93. —— Fan Vaulting, 89. —— ribbed, 43. —— of side aisles, 96. —— Tracery Vaults, 89. —— Sexpartite, 58 et seq. —— Pseudo-sexpartite, 62. —— Eight-part, 72. —— with Added Ribs, 81. —— Tierceron Vaulting, 84. —— Lierne Vaulting, 87. —— Interpenetrating multiple ribbed, 88. —— Five-part, 100, 107. —— of triforia, 101. —— of transept, 105. Vauxrezis—Ch., 127 note 7. Vendeuvre—Ch., 108 note 7. Venice—Cath. San Marco, 13 note 30. —— Frari, 57. —— SS. Giovanni e Paolo, 57 note 175. Verberie—Ch., 108 note 7. Verona—Cath., 57 note 175. —— Santo Stefano, 158, 159, 160, 166 note 26. Vertheuil—Ch., 161. Vézelay—La Madeleine, 34, 38, 39, 40, 43, 101, 137, 140, 154, Figs. 16, 17, 66. Viborg—Cath., 71. Vicenza—SS. Felice e Fortunato, 24 note 63, 47. Vieil-Arcy—Ch., 127 note 8. Vieux Mareuil—Ch., 105. Vigan—Ch., 182. Vignory—Ch., 26, 152, 159. Villemagne—Saint Gregoire, 64 note 180. Villeneuve-le-Comte—Ch., 182 note 50. Vizeu—Cath., 93.
- 53. Voulton—Ch., 74 note 203. Voute-par-tranches—4. Wells—Cath., 89. Wesel—Saint Willibrord, 178. Westminster—Ab. Ch., 79, 83, 147. Islip’s Chapel, 92. Henry VII’s Chapel, 92. William of Sens—69. Wimpfen—Stadkirche, 94. Winchester—Cath., 87, 88, 104 note 279, 112 note 23. —— Saint Cross, 108. Windsor—Saint George’s Chapel, 89. Worcester—Cath., 65 note 184, 83, 84, 101. Worms—Cath., 119, 127 note 5, Fig. 58. —— Liebfrauen kirche, 180 note 44. Xanten—Ch., 182 note 50. Ypres—Saint Martin, 151. Zamora—Cath., 116, 117 note 42.
- 54. FOOTNOTES: [1] Rivoira I, p. 29, et seq.; also Lasteyrie, p. 272, et seq. [2] Lasteyrie, p. 274, and Fig. 268. [3] Lasteyrie, p. 270. [4] Early ex., Umm es-Zeitun illustrated in Rivoira, I, p. 35, Fig. 51. [5] Rivoira, I, p. 193, Fig. 273. [6] Rivoira, I, p. 57, Fig. 82. [7] Rivoira, I, p. 33, Fig. 46. [8] Rivoira, I, p. 35, Fig. 50. [9] Lasteyrie, p. 465 et seq. [10] Lasteyrie, p. 470. [11] Lasteyrie, p. 472, Fig. 489. [12] Exception to this at Fontevrault, see Reber, p. 358. [13] See Choisy, I, p. 20. [14] See Fig. 4. [15] Other examples, all in Cyprus: 1) Peristeroma. 2) Hieroskypos. 3) Saint Barnabas. 4) Larnaca. Enlart, I, p. 210, and p. 286, note 3. [16] Lasteyrie, pp. 473, 474. [17] Lasteyrie, Figs. 491 and 498. Also cathedral of Cahors (original state) Fig. 495. [18] See Lasteyrie, p. 473 and Enlart, I, p. 211, note 1. [19] Lasteyrie, p. 474, Fig. 490. [20] See Lasteyrie, p. 475. [21] Among them, Cahors (Lot) Cath. (consecrated 1119); Souillac (Lot) Ch., Plan, Lasteyrie, Fig. 493; Fontevrault (Maine et Loire) Ab. Ch., Plan, Lasteyrie, Fig. 494; Gensac (Charente) Ch. (wooden roof over dome), Plan, Lasteyrie, Fig. 356. Section Lasteyrie, Fig. 496; Solignac (Haute-Vienne) Ch., (consecrated 1143). [22] See also Gensac, Lasteyrie, Fig. 496, and Solignac, Fig. 264. [23] Also Cahors Cath.,—Périgueux Saint Étienne, etc. [24] See comparison of Périgueux, Saint Front, and Venice, San Marco in Lasteyrie, p. 470, Fig. 486 and p. 471, Fig. 487.
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