| Tekijä: | Nicolaou, A. I. |
| Otsikko: | Manufacturing strategy implementation and cost management systems effectiveness |
| Lehti: | European Accounting Review
2003 : VOL. 12:1, p. 175-200 |
| Asiasana: | MANUFACTURING INDUSTRY STRATEGY COSTS MANAGEMENT EFFECTIVENESS |
| Kieli: | eng |
| Tiivistelmä: | The fit between manufacturing strategy and the use of cost management systems that could effectively support a firm's information needs in strategic and operational decision-making is prerequisite for a firm's ability to attain desired objectives in its value chain. The primary purpose of this study is to examine the relationship between the use of just-in-time and electronic data interchange systems, as an important dimension of a firm's manufacturing strategy, and the perceptions of top financial officers about the effectiveness of cost management systems in supporting strategic and operational decision needs. The paper provides a substantial list of references on this subject. |
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