haku: @author Polutnik, L. / yhteensä: 3
viite: 2 / 3
| Tekijä: | McNair, CJ. Polutnik, L. |
| Otsikko: | Closing the Cost-Value Gap |
| Lehti: | Journal of Cost Management
2001 : MAR-APR, VOL. 15:2, p. 5-11 |
| Asiasana: | COSTS COST ACCOUNTING MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | The authors of the paper state that to improve profitability, the relationship between revenues and their related cost must be actively managed. The authors say that although the amount of recognized revenue is rigidly defined and controlled by accounting principles, the underlying drivers of changes in revenue are less concrete than they are for cost. The paper also states that to achieve improved profitability requires the ability to increase revenues given a defined level of cost. To attain this objective, a company must unlock the secrets of the market - customer preferences and their impact on buying behavior. |
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