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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 ...
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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 ...
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Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management
Accounting Horizons, 2009SYNOPSIS: 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.
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Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management
Accounting Horizons, 2009SYNOPSIS: 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.
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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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