Strategic cost management : the new tool for competitive advantage /

• Main Author: Shank, John K.
• Other Authors: Govindarajan, Vijay
• Format: Book
• Language: English
• Published: New York, N.Y. : The Free Press, 1993
• Subjects: CONTABILIDAD DE COSTOS; CONTABILIDAD GERENCIAL; ANALISIS DE COSTOS; COMPETITIVIDAD; GESTION DE COSTOS; ESTUDIOS DE CASOS; PLANIFICACION ESTRATEGICA; ESTRATEGIA EMPRESARIAL; VENTAJA COMPETITIVA; DIRECCION ESTRATEGICA; CONTABILIDAD ANALITICA; CONTABILIDAD INTERNA; CONTABILIDAD INDUSTRIAL; CONTABILIDAD ADMINISTRATIVA; CONTABILIDAD DE DIRECCIÓN; CONTABILIDAD DE GESTIÓN; CONTABILIDAD EMPRESARIAL; APLICACIONES; CASOS PRACTICOS; ADMINISTRACION ESTRATEGICA

Table of Contents:

• 1. An introduction to strategic cost management : new wine, or just new bottles?
• 2. Strategic cost management : three key themes
• 3. Demonstrating strategic versus conventional analysis : a peek at the SCM themes
• 4. The value chain concept : the first key to effective cost management
• 5. Cost analysis considerations and managerial applications of value chains : an extended field study
• 6. Explicit attention to strategic positioning : the second key to strategic cost management
• 7. Profit variance analysis : a strategic perspective on a common cost management tool
• 8. Differentiating cost management systems based on strategic positioning : a field study
• 9. Nonfinancial performance measures : another key to strategically adapted cost management
• 10. What drives cost? the third key to strategic cost management
• 11. Product line complexity as a cost driver activity-based costing : theory, practice, and limitations
• 12. Using and abusing the ABC concept : a case study
• 13. Measuring and analyzing cost for one important executional cost driver quality : the SCM perspective
• 14. Strategic analysis for one important structural cost driver technology choices.