haku: @author Partridge, M. / yhteensä: 8
viite: 4 / 8
| Tekijä: | Partridge, M. Perren, L. |
| Otsikko: | Cost analysis of the value chain: another role for strategic management accounting |
| Lehti: | Management Accounting (London)
1994 : JUL-AUG, VOL. 72:7, p. 22-26 |
| Asiasana: | MANAGEMENT ACCOUNTING COSTS |
| Kieli: | eng |
| Tiivistelmä: | Mike Partridge and Lew Perren of the University of Brighton continue their discussion of the value chain as a route to competitive advantage. This month they examine value chain cost analysis and suggest an approach which, they believe, is both practical and capable of implementation. It is inherent in the value-chain approcah to competitive advantage that a firm should strive to offer a set of product characteristics like a lower price or richer than those of competitors, at a similar or higher price. |
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