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Author:Hergert, M.
Morris, D.
Title:Accounting data for value chain analysis
Journal:Strategic Management Journal
1989 : MAR-APR, VOL. l0:2, p.175-188
Index terms:STRATEGIC PLANNING
COMPETITION
BUSINESS ENVIRONMENT
ACCOUNTING INFORMATION SYSTEMS
RESOURCE ALLOCATION
Language:eng
Abstract:Strategic planning frameworks provide a means of combining internal data about the firms capabilities with external information about the competitive environment in a manner designed to guide resource allocation. A variety of conceptual frameworks have been proposed for guiding this process. They combine information about the environment with information about the internal workings of the firm in order to determine investment priorities. Discussed are the different types of accounting data and previous observations on their relevance to strategic planning and the value chain framework of strategic planning.
SCIMA record nr: 72981
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