Results 251 to 260 of about 1,221,883 (313)

Risk factors influencing construction supply chain management in Saudi Arabia. [PDF]

open access: yesSci Rep
Alqahtani FK   +6 more
europepmc   +1 more source

A constraint‐based framework for strategic cost management

Industrial Management & Data Systems, 2003
Since the 1980s, firms have searched for better ways to align their cost management systems with the realities of their business environments. The advent of accelerated global competitiveness, reduced product life cycles, rapid technological advancements, and inter‐organizational supply chains have drastically increased the need for more effective ...
openaire   +3 more sources

Cost regulation as a tool for strategic cost management

Экономика и предпринимательство, 2021
На современном этапе развития экономических отношений одной из приоритетных задач является максимально возможное снижение уровня себестоимости. В статье исследуются подходы к регулированию уровня затрат, оцениваются прогнозные значения себестоимости по оптимистическому и пессимистическому сценарию.
openaire   +1 more source

Strategic management of costs

Planning Review, 1993
Cost is often the most mysterious area of business. Rather than viewing cost as an existing monolith, management must instead see it as a consciously chosen investment selected to achieve a specific revenue stream. In addition to redefining cost in a way that makes proactive management possible, it is important to make a distinction between efficiency ...
openaire   +1 more source

Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management

Accounting Horizons, 2009
SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly improvements are obtained across the value chain: through reconfiguring firm boundaries ...
Anderson, S.W., Dekker, H.C.
openaire   +2 more sources

A Strategic Approach to Managing Costs

Hospitality Research Journal, 1990
The 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
openaire   +1 more source

Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management

Accounting Horizons, 2009
SYNOPSIS: Strategic cost management is the deliberate alignment of a firm’s resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value chain, through reconfiguring firm boundaries ...
Anderson, S.W., Dekker, H.C.
openaire   +1 more source

Target costing, co-ordination and strategic cost management

European Accounting Review, 1999
During 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
openaire   +1 more source

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