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| Author: | Heinen, K.C. Hoffjan, A. |
| Title: | Zur strategischen Relevanz wettbewerberbezogener Kosteninformationen |
| Journal: | Betriebswirtschaft
2004 : MAR/APR, VOL. 64:2, p. 211-227 |
| Index terms: | accounting strategy control costs information |
| Freeterms: | competitor accounting |
| Language: | ger |
| Abstract: | This study deals with the effectiveness for a central instrument of competitor accounting, and the assessment of the competitor's cost in a laboratory experiment. It is found that cost leaders who are informed about their cost lead put their strategic decisions into practice much more resolutely, employing a much more expansive production quantity policy and a more aggressive pricing policy. By more resolute pursuit of the strategies, knowledge of the competitive strengths on cost level finally leads to better company performance (original in German). |
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