Results 211 to 220 of about 92,597 (264)
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A Strategic Approach to Managing Costs
Hospitality Research Journal, 1990The greatest challenge facing most firms in the hospitality industry continues to be the management of costs. Even the success of firms such as Marriott and McDonald's is as much dependent on managing unit costs as it is on customer service, development and marketing. In fact, the inability of accommodation and foodservice firms to improve productivity
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(A Target Costing Technical as Tool for the Strategic Cost Management)
SSRN Electronic Journal, 2016Due to traditional costing systems lack of pricing products and to fulfill the strategic management demands to go along with the contemporary business environment that aims to control costs after finishing the production which involved looking for the pricing techniques that focusing on the stages of produce life cycle as they are the principles of ...
Karrar Abdulelah Azeez +1 more
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Target costing, co-ordination and strategic cost management
European Accounting Review, 1999During the last years issues of strategic management accounting have received widespread attention in the accounting literature. Yet the conceptual foundation of most proposals is not clear. This paper presents a theoretical analysis of one of the most prominent approaches of strategic management accounting, i.e. target costing.
Ralf Ewert, Christian Ernst
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Strategic Cost Management in the Supply Chain
2020Abstract Companies increasingly face challenging economic times, where it is not uncommon to see revenues decline or remain stagnant. This can strain business viability and reduce the return on investment for shareholders. To increase the return on investment and favorably impact profitability, organizations focus on cost reduction ...
Lisa M. Ellram, Wendy L. Tate
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From Costing to Cost Management: How Cost Management Became a Strategic Imperative
2017This chapter provides a historical narrative of how cost accounting and management practices evolved in a dialectical relationship with the evolution of capitalism in the West, which is the point of departure and geo-political comparison area for the research.
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Knowledge management: a strategic cost management perspective
2012Economia Aziendale Online, No 1 (2004): Issue 1 ...
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Strategic Cost Management and Performance: The Case of Environmental Costs
Social and Environmental Accountability Journal, 2017This management accounting article aims at unveiling the links between the concepts of executional cost management, structural cost management and financial performance.
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Strategic Management of International Subcontracting
International Journal of Information Systems and Supply Chain Management, 2008Research on international subcontracting has been policy-oriented and industry-focused. There is a lack of understanding of the phenomenon from strategic management and international business perspectives. This article conceptualizes international subcontracting as a type of relational contract formed by buyers and suppliers from different countries ...
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A new framework for strategic cost management
2015The successful implementation of a strategic cost and quality management program is a priority in today's rapidly changing, market-oriented business environment. This report identifies the fundamental elements for successfully implementing strategic cost management programs and provides a useful framework for integrating these elements into ongoing ...
Chris Carr +2 more
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Strategic Management Source of Agency Cost?
SSRN Electronic Journal, 2012There is a plethora of literature suggesting that Strategic Management Concepts have the capability of increasing firms’ value. Boards however only communicate with shareholders through corporate reporting which take less consideration of Strategic Management Concepts.
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