Strategic Cost Management: The New Tool for Competitive Advantage
- ISBN-10
- 0029126517
- ISBN-13
- 9780029126516
- Category
- Cost accounting
- Pages
- 271
- Language
- English
- Published
- 1993-01
- Publisher
- Simon and Schuster
- Authors
- Vijay Govindarajan, John K. Shank, John H. Shank
Description
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.
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