Die alten Regeln des Wettbewerbs gelten nicht mehr: Zusammenschluß und Spaltung, Kooperation und Konkurrenz, Wachstum und Restrukturierung gehen heute Hand in Hand. Welche Bedeutung hat dabei die Unternehmensstrategie und welche Handlungsspielräume lassen sich ableiten?

The present article is part of a line of research based on the study, development and application of new approaches at the level of Strategic Cost Management (SCM), cost management and costing systems. Time-Driven Activity Based Costing (TDABC) which, in turn, represents the current level more...

In that work we explore the ability to learning-by-learning of the SME-network as relational capital of sustainable advantage. The nature of the most of those abilities connect resources and competences useful to realize successful of the firm in the long run in the form of intangibles and...

This paper presents new evidence on managerial and organizational factors that explain firm level energy efficiency and TFP. We interviewed managers of 190 randomly selected manufacturing plants in the UK and matched their responses with official business microdata. We find that ‘climate...