Strategic cost management : the new tool for competitive advantage / John K Shank; Vijay Govindarajan

By: Shank, John K
Contributor(s): Govindarajan, Vijay -- author
Material type: TextTextLanguage: English Publisher: New York : Free Press ; 1993Description: viii, 271 p. : ill. ; 25 cmISBN: 9780029126516Subject(s): Cost and Management Accounting Cost accounting. Managerial accountingDDC classification: 657.42 SHA
Contents:
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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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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