Strategic cost management
Subtitle: the new tool for competitive advantage
By: John K. Shank, Vijay Govindarajan.
Contributors: Govindarajan, Vijay.
Publisher: Free Press; Maxwell Macmillan Canada; Maxwell Macmillan International
Published: 1993
Place of publication: New York; Toronto; New York
Language: eng
Number of pages: 271
Subjects: Cost accounting.; Managerial accounting.
Notes: Includes bibliographical references (p. 252-263) and index.
Table of contents: title: An introduction to strategic cost management : new wine, or just new bottles?; title: Strategic cost management : three key themes; title: Demonstrating strategic versus conventional analysis : a peek at the SCM themes; title: The value chain concept : the first key to effective cost management; title: Cost analysis considerations and managerial applications of value chains : an extended field study; title: Explicit attention to strategic positioning : the second key to strategic cost management; title: Profit variance analysis : a strategic perspective on a common cost management tool; title: Differentiating cost management systems based on strategic positioning : a field study; title: Nonfinancial performance measures : another key to strategically adapted cost management; title: What drives cost? the third key to strategic cost management; title: Product line complexity as a cost driver; title: activity-based costing : theory, practice, and limitations; title: Using and abusing the ABC concept : a case study; title: Measuring and analyzing cost for one important executional cost driver; title: quality : the SCM perspective; title: Strategic analysis for one important structural cost driver; title: technology choices.