Strategic Cost Management: The New Tool for Competitive Advantage
- USA: The Free Press, 1993
- viii, 271p.
1. An Introduction to Strategic Cost Management: New Wine, or Just New Bottles 2. Strategic Cost Management: Three Key Theme 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 Study9 . 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