haku: @author Cooper, R. / yhteensä: 94
viite: 36 / 94
Tekijä: | Cooper, R. |
Otsikko: | Costing techniques to support corporate strategy: evidence from Japan |
Lehti: | Management Accounting Research
1996 : JUN, VOL. 7:2, p. 219-246 |
Asiasana: | MANAGEMENT ACCOUNTING JAPAN |
Kieli: | eng |
Tiivistelmä: | Under conditions of harsh competition, strategies based on just one perspective, such as cost leadership, differentiated products or niche focus, cease to become viable. This paper describes, by reference to a wide set of case studies on Japanese companies, the form that competition takes and the management accounting needed to ensure survival in such an environment. |
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