This paper investigates strategic management accounting in a large multinational company in Germany. Much of the prior research in SMA has concentrated on which accounting techniques are used and in what circumstances. This paper is more concerned with how SMA is perceived and used in practice....

Starting from the weaknesses of traditional formal cost accounting systems, this article describes a possible integrative model based on synergies between the Strategic Cost Management approach and some Lean Management tools. This approach has been designed therefore to help enhance the...

Strategic cost management of the E-supply chain is one new concept which integrates three fields: strategic cost management, supply chain management and internet application, and develops one of the most important tools about how to apply E-supply chain to the improvement of the competence in...

Purpose ndash; The purpose of this paper is to analyze the potentiality in the application of process analysis and activity-based costing (ABC) in a healthcare setting to produce usable, useful and correct information on resource consumption and processes. The paper aims to analyze changes...

Full-cost transfer pricing has been criticized for providing production units with too few incentives to economize on costs. Our empirical study based on panel data from a sample taken from a large producer of fast moving consumer goods shows that charging too high a transfer price for products...

This paper explores interorganizational cost management (IOCM) practices in the exchange process. IOCM can be defined as buyers' and suppliers' coordinated efforts to reduce costs. Past research has primarily argued that such practices depend on component characteristics, relationship...

Strategic cost management is the deliberate alignment of a firm's resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value...

Strategic cost management is the deliberate alignment of a firm's resources and associated cost structure with long-term strategy and short-term tactics. Although managers continue to pursue efficiency and effectiveness within the firm, increasingly, improvements are obtained across the value...

This paper investigates how multiple and competing objectives are managed within an organization, and the role that the Balanced Scorecard (BSC) plays in balancing organizational objectives. The issue of achieving multiple objectives, those which represent the interest of various stakeholders,...