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Author:Jones, L.
Title:Competitor cost analysis at Caterpillar.
Journal:Management Accounting (New York)
1988 : OCT, VOL. 70:4, p. 32-38
Index terms:COSTS
COMPETITIVENESS
MANAGEMENT ACCOUNTING
Language:eng
Abstract:Review of the challenges facing the management accountant, based on the example of the Caterpillar Inc., outlining the key role he can play in providing data and analyzing competitor costs. How competitor analysis at Caterpillar resulted in more than a 20% cost reduction and should lead to 15% to 20% more. The study and a macro plan. Five Tables cover: competitive cost estimates, adjusted cost of goods sold, individual product costs, structure comparisons, and estimated cost structure difference. A separate box gives the views of the president of Howell Management Corp., on competitors' product costs.
SCIMA record nr: 64338
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