| Author: | Allen, D. |
| Title: | A tale of two strategies |
| Journal: | Management Accounting (London)
1994 : FEB, VOL. 72:2, p. 30 |
| Index terms: | MANAGEMENT ACCOUNTING STRATEGY PROFIT |
| Language: | eng |
| Abstract: | David Allen, CIMA industrial professor at the University of Loughborough, highlights a situation in which higher profits mean lower value. He looks at the strategic dimensions of the range of products and the choice between being a low-cost producer or being distinctive. The author concludes that if you are competing with organizations whose managers are able to think long term, it does not take much imagination to work out who will survive and who will perish. |
SCIMA