TY - BOOK AU - Shank,John K. AU - Govindarajan,Vijay TI - Strategic cost management : : the new tool for competitive advantage / SN - 0029126517 U1 - 658.1552 PY - 1993/// CY - New York, N.Y. : PB - The Free Press KW - CONTABILIDAD DE COSTOS KW - CONTABILIDAD GERENCIAL KW - ANALISIS DE COSTOS KW - COMPETITIVIDAD KW - GESTION DE COSTOS KW - ESTUDIOS DE CASOS KW - PLANIFICACION ESTRATEGICA KW - ESTRATEGIA EMPRESARIAL KW - VENTAJA COMPETITIVA KW - DIRECCION ESTRATEGICA KW - CONTABILIDAD ANALITICA KW - CONTABILIDAD INTERNA KW - CONTABILIDAD INDUSTRIAL KW - CONTABILIDAD ADMINISTRATIVA KW - CONTABILIDAD DE DIRECCIÓN KW - CONTABILIDAD DE GESTIÓN KW - CONTABILIDAD EMPRESARIAL KW - APLICACIONES KW - CASOS PRACTICOS KW - ADMINISTRACION ESTRATEGICA N1 - Incluye bibliografía; 1. An introduction to strategic cost management : new wine, or just new bottles? -- 2. Strategic cost management : three key themes -- 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 study -- 9. 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 ER -