具体描述
In this book, Shank and Govindarajan demonstrate how strategic cost management - an analytical framework which relates meaningful accounting information to a firm's business strategy - is changing accounting practices in leading companies. Using case studies, including Ciba-Geigy, Ford, Motorola and Texas Instruments, they show how the tools of strategic cost management - value chain analysis, strategic positioning analysis and cost driver analysis - provide a sustainable competitive advantage over companies whose cost systems are in disarray.
作者简介
目录信息
Table of Contents
Prologue
1. An Introduction to Strategic Cost Management: New Wine, or Just New Bottles?
2. Strategic Cost Management: Three Key Themes
3. Demonstrating Strategic Versus Conventional Analysis: A Peek at the SCM Themes
4. The Value Chain Concept: The First Key to Effective Cost Management
5. Cost Analysis Considerations and Managerial Applications of Value Chains: An Extended Field Study
6. Explicit Attention to Strategic Positioning: The Second Key to Strategic Cost Management
7. Profit Variance Analysis: A Strategic Perspective on a Common Cost Management Tool
8. Differentiating Cost Management Systems Based on Strategic Positioning: A Field Study
9. Nonfinancial Performance Measures: Another Key to Strategically Adapted Cost Management
10. What Drives Cost? The Third Key to Strategic Cost Management
11. Product Line Complexity as a Cost Driver-Activity-Based Costing: Theory, Practice, and Limitations
12. Using and Abusing the ABC Concept: A Case Study
13. Measuring and Analyzing Cost for One Important Executional Cost Driver—Quality: The SCM Perspective
14. Strategic Analysis for One Important Structural Cost Driver—Technology Choices
Epilogue
Notes
Bibliography
Index
· · · · · · (收起)
Prologue
1. An Introduction to Strategic Cost Management: New Wine, or Just New Bottles?
2. Strategic Cost Management: Three Key Themes
3. Demonstrating Strategic Versus Conventional Analysis: A Peek at the SCM Themes
4. The Value Chain Concept: The First Key to Effective Cost Management
5. Cost Analysis Considerations and Managerial Applications of Value Chains: An Extended Field Study
6. Explicit Attention to Strategic Positioning: The Second Key to Strategic Cost Management
7. Profit Variance Analysis: A Strategic Perspective on a Common Cost Management Tool
8. Differentiating Cost Management Systems Based on Strategic Positioning: A Field Study
9. Nonfinancial Performance Measures: Another Key to Strategically Adapted Cost Management
10. What Drives Cost? The Third Key to Strategic Cost Management
11. Product Line Complexity as a Cost Driver-Activity-Based Costing: Theory, Practice, and Limitations
12. Using and Abusing the ABC Concept: A Case Study
13. Measuring and Analyzing Cost for One Important Executional Cost Driver—Quality: The SCM Perspective
14. Strategic Analysis for One Important Structural Cost Driver—Technology Choices
Epilogue
Notes
Bibliography
Index
· · · · · · (收起)
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