search query: @author Sheridan, T. / total: 17
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Author: | Sheridan, T. |
Title: | Don't count your costs manage them. |
Journal: | Management Accounting (London)
1989 : FEB, VOL. 67:2, p. 20-22, 24 |
Index terms: | COSTS STRATEGIC MANAGEMENT DECISION MAKING |
Language: | eng |
Abstract: | A review of how costing should be regarded as an area of strategic management, related to decision-making, and how costing must adapt to change. The new realities and what is wrong with traditional costing. The Japanese approach. Cost management and the changing nature of costing. Lifecycle costing. Investment appraisal. Marketing and sales costs. Costing the activities and a model for a mining operation. Cost drivers. Technology costs. the use of non-financial ratios. Ways of improving cost traceability and the cost driver approach. A Graph illustrates cost determination. |
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