Strategic cost management : the new tool for competitive advantage
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Auteurs principaux : | , |
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Format : | Livre |
Langue : | anglais |
Titre complet : | Strategic cost management : the new tool for competitive advantage / John K. Shank, Vijay Govindarajan |
Publié : |
New York, London, Toronto :
the Free press
, 1993 |
Description matérielle : | VIII-270 p |
Contenu : | An introduction to strategic cost management : new wine, or just new bottles?. Strategic cost management : three key themes. Demonstrating strategic versus conventional analysis : a peek at the SCM themes. The value chain concept : the first key to effective cost management. Cost analysis considerations and managerial applications of value chains : an extended field study. Explicit attention to strategic positioning : the second key to strategic cost management. Profit variance analysis : a strategic perspective on a common cost management tool. Differentiating cost management systems based on strategic positioning : a field study. Nonfinancial performance measures : another key to strategically adapted cost management. What drives cost? the third key to strategic cost management. Product line complexity as a cost driver--activity-based costing : theory, practice, and limitations. Using and abusing the ABC concept : a case study. Measuring and analyzing cost for one important executional cost driver--quality : the SCM perspective. Strategic analysis for one important structural cost driver. technology choices |
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