000			01819nam a2200193Ia 4500
008			140814s9999 xx 000 0 und d
020			_a9780029126516
041			_aEnglish
082			_a657.42 SHA
100			_aShank, John K.
245			_aStrategic cost management : _bthe new tool for competitive advantage / _cJohn K Shank; Vijay Govindarajan
260			_aNew York : _bFree Press ; _c1993.
300			_aviii, 271 p. : _bill. ; _c25 cm.
366			_f25 _e2483/19/03/2008
505			_aAn 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.
650			_aCost and Management Accounting _aCost accounting. _aManagerial accounting.
700			_aGovindarajan, Vijay -- author
942			_c1
999			_c10072 _d10072