008 |
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930301s1993 xxua b 001 0 eng d |
015 |
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|a93003370
|
020 |
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|a0029126517
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035 |
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|ahcl00043806
|
040 |
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|aTMUE|beng|cTMUE|dTMUE
|
050 |
14
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|aHF5686.C8|bS459 1993
|
082 |
04
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|a657/.42|220
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084 |
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|a657.42|bS528|2ncsclt
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090 |
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|a01|b|p|tCCL|d657.42|eS528|cA0153958|y1993|r62.0
|
100 |
1
|
|aShankJohn K
|
245 |
10
|
|aStrategic cost management : |bthe new tool for competitive advantage / |cJohn K. Shank, Vijay Govindarajan
|
260 |
|
|aNew York ; |aToronto ; |aNew York : |bFree Press : |bMaxwell Macmillan Canada : |bMaxwell Macmillan International, |cc1993
|
300 |
|
|aviii, 271 p : |bill ; |c25 cm
|
504 |
|
|aIncludes bibliographical references (p. 252-263) and index
|
505 |
0
|
|aAn introduction to strategic cost management : new wine, or just new bottles? -- Strategic cost management : three key themes -- Demonstrating strategic versus conventional analysis : a peek at the SCM themes -- The value chain concept : the first key to effective cost management -- Cost analysis considerations and managerial applications of value chains : an extended field study -- Explicit attention to strategic positioning : the second key to strategic cost management -- Profit variance analysis : a strategic perspective on a common cost management tool -- Differentiating cost management systems based on strategic positioning : a field study -- Nonfinancial performance measures : another key to strategically adapted cost management -- What drives cost? the third key to strategic cost management -- Product line complexity as a cost driver--activity-based costing : theory, practice, and limitations -- Using and abusing the ABC concept : a case study -- Measuring and analyzing cost for one important executional cost driver--quality : the SCM perspective -- Strategic analysis for one important structural cost driver--technology choices
|
650 |
0
|
|aCost accounting
|
650 |
0
|
|aManagerial accounting
|
700 |
1
|
|aGovindarajan Vijay
|