search query: @author Carr, L. P. / total: 8
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| Author: | Carr, L. P. Lawler, W. C. Shank, J. K. |
| Title: | Reconfiguring the Value Chain: Levi's Personal Pair |
| Journal: | Journal of Cost Management
2002 : NOV-DEC, VOL. 16:6, p. 9-17 |
| Index terms: | MANAGEMENT COSTS MANAGEMENT ACCOUNTING CASE STUDIES |
| Language: | eng |
| Abstract: | Across a wide spectrum of industries, an important yet common business problem is the reconfiguration of value delivery systems. Financial analysis should be a central element in all value-chain configuration decisions. The authors state that managerial accounting literature is largely silent on the strategic issues of make-versus-buy decisions. Strategic cost management (SCM) can greatly enhance make-buy analyses. The Levi's Personal Pair business concept illustrates an SCM approach to financial analysis that explicitly blends accounting and strategic issues. The authors also state that the overall financial returns for Levi's are examined under alternative value delivery systems assumptions, producing graphic and convincing results. |
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