haku: @author Tomkins, C. / yhteensä: 11
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| Tekijä: | Carr, C. Tomkins, C. |
| Otsikko: | Strategic investment decisions: the importance of SCM. A comparative analysis of 51 case studies in UK., US. and German companies |
| Lehti: | Management Accounting Research
1996 : JUN, VOL. 7:2, p. 199-218 |
| Asiasana: | MANAGEMENT ACCOUNTING INVESTMENT |
| Kieli: | eng |
| Tiivistelmä: | John Shank (in this special edition) summaries the argument for complementing a capital budgeting approach to investment decisions with a boarder strategic cost management (SCM) accounting approach incorporating three additional tools - value chain analysis, cost driver analysis and competitive advantage analysis. This article first discusses how this new framework might be assessed empirically and then examines the application of these techniques in practice, drawing on 51 case studies of strategic investment decisions in 44 companies in Britain and Germany. |
SCIMA