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Managing Costs and Cost Structure Throughout the Value Chain: Research on Strategic Cost Management
2005Strategic cost management is deliberate decision-making aimed at aligning the firm's cost structure with its strategy and optimizing the enactment of the strategy. Alignment and optimization must comprehend the full value chain and all stakeholders to ensure long run sustainable profits for the firm.
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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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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 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 Framework to Accomplish Strategic Cost Management
SSRN Electronic Journal, 2007Currently, economic and technological developments are growing faster in an unprecedented way. The outcome is changing a great deal of concepts, transactions, and increasing competition allover the world. GATT agreement and emerging of large conglomerates extending competition zone to encompass the whole world.
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Cases in Cost Management: A Strategic Emphasis.
Issues in Accounting Education, 1997Abstract Reviews the book "Cases in Cost Management: A Strategic Emphasis," by John Shank.
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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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Place of strategic cost in strategic management company
2013В статье рассмотрен механизм стратегического управления хозяйственной деятельностью предприятия, который представляет собой оценку функциональных сторон управления, к которым относятся: основные виды деятельности, функции и объекты управления. Определено место стратегического управления затратами предприятия в системе стратегического управления ...
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From cost accounting to strategic cost management
2021Deborah Agostino, Michela Arnaboldi
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