Mendeley出力
＜図書＞
Strategic cost management : the new tool for competitive advantage
| 責任表示 | John K. Shank, Vijay Govindarajan |
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| データ種別 | 図書 |
| 出版情報 | New York : Free Press Toronto : Maxwell Macmillan Canada New York : Maxwell Macmillan International , c1993 |
| 本文言語 | 英語 |
| 大きさ | viii, 271 p. : ill. ; 25 cm |
| 概要 | As often reported in Business Week and Fortune, most large companies today concede that their cost systems are desperately obsolete. In this eagerly awaited book, John Shank and Vijay Govindarajan, na...ionally known experts on the strategic use of cost information, address head-on the fundamental concepts of management accounting that are in desperate need of change. The authors demonstrate how strategic cost management, the first analytic framework to relate meaningful accounting information to a firm's business strategy, is revolutionizing accounting--and overall business practices in leading firms. With numerous extended examples including Ciba-Geigy, Ford, Texas Instruments, and many more, the authors show how the three key tools of strategic cost management--value chain analysis, strategic positioning analysis, and cost driver analysis--provide a sustainable competitive advantage over firms whose cost systems are in disarray. With persuasive evidence, Shank and Govindarajan demonstrate the strategic power of value chain analysis, i.e., linking external value creating activities all the way from basic raw materials, to component suppliers, and through to the ultimate end-use product delivered to the consumers. Next, they examine how cost management and cost control must be differentiated depending on the strategic positioning chosen by the firm, be it cost leadership or product differentiation. Finally, the authors offer penetrating in-sights on cost driver analysis using such examples as Champion International and Motorola to describe the uses and limitations of activity-based costing, quality costing, and technology costing. Traditional cost analysis, the authors show, is limited to assessing the financial impact of managerial decision alternatives, with no consideration for strategic business objectives. In this indispensable guide, Shank and Govindarajan show how Strategic Cost Management (SCM) relates to a broader context, where strategic elements become far more conscious, explicit, and formal, and cost data is used to develop superior strategies en route to gaining sustainable competitive advantage. 続きを見る |
| 目次 | An 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.続きを見る |
所蔵情報
| 状態 | 巻次 | 所蔵場所 | 請求記号 | 刷年 | 文庫名称 | 資料番号 | コメント | 予約・取寄 | 複写申込 | 自動書庫 |
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中央図 3B | 336.85/Sh 12/1 | 1993 |
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068172193029497 |
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書誌詳細
| 一般注記 | Bibliography: p. 252-263 Includes index |
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| 著者標目 | *Shank, John K., 1940- Govindarajan, Vijay |
| 件 名 | LCSH:Cost accounting LCSH:Managerial accounting |
| 分 類 | LCC:HF5686.C8 DC20:657/.42 |
| 書誌ID | 1000054952 |
| ISBN | 0029126517 |
| NCID | BA20962592 |
| 巻冊次 | ISBN:0029126517 ; PRICE:$29.95 |
| 登録日 | 2009.09.10 |
| 更新日 | 2009.09.10 |