000			01727nam a2200217Ia 4500
003			OSt
005			20220315171331.0
008			220128s9999 xx 000 0 und d
020			_a9781439150368
040			_cCUS
082			_a657.42 _bSHA.S
100			_aShank. John K. _92038
245		0	_aStrategic Cost Management: The New Tool for Competitive Advantage
260			_aUSA: _bThe Free Press, _c1993
300			_aviii, 271p.
505			_a1. 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
650			_aManagerial Accounting _94998
650			_aCost Accounting _94999
942			_2ddc _cWB16
947			_a799
999			_c210277 _d210277