Detail Strategic Cost Management : The Value Chain Perspective   Oleh:  Govindarajan, Vijay ; Shank, John K. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 4 (1992), page 179-197. Topik: cost management; strategic; cost management; value chain perspective Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The value chain concept has been discussed in the strategy literature for more than a decade now. As a generic concept for organizing our thinking about strategic positioning, its significance is widely accepted. But empirical examples of the power of the concept for shaping cost analysis have not yet reached the literature. This paper reports a disguised field study in which a value chain is constructed. The insights for cost management which emerge are contrasted with those which are suggested by two traditional analysis techniques - a 2 x 2 growth / share matrix and conventional cost analysis. The purpose of the paper is to extend out knowledge about how to construct and use value chains in managerial accounting. The authors believe the concept is powerful and deserves far more empirical study as a way to make the strategic perspective more explicit in managerial cost analysis. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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