haku: @indexterm FUTURE STUDIES / yhteensä: 421
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| Tekijä: | McNair, C. |
| Otsikko: | Defining and Shaping the Future of Cost Management |
| Lehti: | Journal of Cost Management
2000 : SEP-OCT, VOL. 14:5, p. 28-32 |
| Asiasana: | MANAGEMENT COSTS FUTURE FUTURE STUDIES |
| Kieli: | eng |
| Tiivistelmä: | In the successful companies of the 21st century, costs will not reign supreme - value will. In choosing a future for cost management, the future of business will be shaped. The waves of changes that have brought modern organizations to the junction between their past and future are following: the onslaught of global competition; increasingly demanding customers and shareholders; rapid advances in technology. No longer could cost management turn to the general ledger as its sole source of data and structure - data and information began to pour in from all sides, demanding answers to such questions as: what an activity costs; how the firm can meet new demands; when and where new products should be launched and so on. Management needed answers. Cost management was expected to provide them. |
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