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Henri C. Dekker - One of the best experts on this subject based on the ideXlab platform.
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Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management
Accounting Horizons, 2009Co-Authors: Shannon W. Anderson, Henri C. DekkerAbstract:SYNOPSIS: 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 chain, through reconfiguring firm boundaries, relocating resources, reengineering processes, and reevaluating product and service offerings in relation to customer requirements. The first paper in this two-part series reviewed structural Cost Management in supply chains (Anderson and Dekker 2009). Structural Cost Management employs tools of organizational design, product design, and process design to create a supply chain Cost structure that is coherent with firm strategy. In this second paper of the series we consider executional Cost Management in supply chains. Executional Cost Management employs measurement and analysis tools (e.g., Cost driver analysis, supplier scorecards) to evaluate supply chain performance and sustainability. Using selected studies in accounting, operations Management, and business strategy, we provide an overview of strategic Cost Management in supply chains, highlight contemporary developments, and suggest directions for future research.
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Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management
Accounting Horizons, 2009Co-Authors: Shannon W. Anderson, Henri C. DekkerAbstract:SYNOPSIS: 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 chain, through reconfiguring firm boundaries, relocating resources, reengineering processes, and reevaluating product and service offerings in relation to customer requirements. The first paper in this two-part series reviewed structural Cost Management in supply chains (Anderson and Dekker 2009). Structural Cost Management employs tools of organizational design, product design, and process design to create a supply chain Cost structure that is coherent with firm strategy. In this second paper of the series we consider executional Cost Management in supply chains. Executional Cost Management employs measurement and analysis tools (e.g., Cost driver analysis, supplier scorecards) to evaluate supply chain per...
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Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management
Accounting Horizons, 2009Co-Authors: Shannon W. Anderson, Henri C. DekkerAbstract:SYNOPSIS: 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 chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this first paper in a two-part series on strategic Cost Management in supply chains, we review structural Cost Management. Structural Cost Management employs tools of organizational design, product design, and process design to create a supply chain Cost structure that is coherent with firm strategy. In the second part of the series we will consider executional Cost Management, which employs measurement and analysis tools (e.g., variance analysis, Cost driver analysis, supplier scorecards) to evaluate supply chain performance. Using selected studies in accounting, operations Management, and business strategy, we provide an overview of strategic Cost Management in supply chains, highlight contemporary developments, and suggest directions for future research.
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Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management
Accounting Horizons, 2009Co-Authors: Shannon W. Anderson, Henri C. DekkerAbstract:SYNOPSIS: 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 chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this first paper in a two-part series on strategic Cost Management in supply chains, we review structural Cost Management. Structural Cost Management employs tools of organizational design, product design, and process design to create a supply chain Cost structure that is coherent with firm strategy. In the second part of the series we will consider executional Cost Management, which employs measurement and analysis tools (e.g., variance analysis, Cost driver analysis, supplier scorecards) to evaluate supply chain performance. Us...
Shannon W. Anderson - One of the best experts on this subject based on the ideXlab platform.
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Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management
Accounting Horizons, 2009Co-Authors: Shannon W. Anderson, Henri C. DekkerAbstract:SYNOPSIS: 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 chain, through reconfiguring firm boundaries, relocating resources, reengineering processes, and reevaluating product and service offerings in relation to customer requirements. The first paper in this two-part series reviewed structural Cost Management in supply chains (Anderson and Dekker 2009). Structural Cost Management employs tools of organizational design, product design, and process design to create a supply chain Cost structure that is coherent with firm strategy. In this second paper of the series we consider executional Cost Management in supply chains. Executional Cost Management employs measurement and analysis tools (e.g., Cost driver analysis, supplier scorecards) to evaluate supply chain performance and sustainability. Using selected studies in accounting, operations Management, and business strategy, we provide an overview of strategic Cost Management in supply chains, highlight contemporary developments, and suggest directions for future research.
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Strategic Cost Management in Supply Chains, Part 2: Executional Cost Management
Accounting Horizons, 2009Co-Authors: Shannon W. Anderson, Henri C. DekkerAbstract:SYNOPSIS: 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 chain, through reconfiguring firm boundaries, relocating resources, reengineering processes, and reevaluating product and service offerings in relation to customer requirements. The first paper in this two-part series reviewed structural Cost Management in supply chains (Anderson and Dekker 2009). Structural Cost Management employs tools of organizational design, product design, and process design to create a supply chain Cost structure that is coherent with firm strategy. In this second paper of the series we consider executional Cost Management in supply chains. Executional Cost Management employs measurement and analysis tools (e.g., Cost driver analysis, supplier scorecards) to evaluate supply chain per...
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Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management
Accounting Horizons, 2009Co-Authors: Shannon W. Anderson, Henri C. DekkerAbstract:SYNOPSIS: 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 chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this first paper in a two-part series on strategic Cost Management in supply chains, we review structural Cost Management. Structural Cost Management employs tools of organizational design, product design, and process design to create a supply chain Cost structure that is coherent with firm strategy. In the second part of the series we will consider executional Cost Management, which employs measurement and analysis tools (e.g., variance analysis, Cost driver analysis, supplier scorecards) to evaluate supply chain performance. Using selected studies in accounting, operations Management, and business strategy, we provide an overview of strategic Cost Management in supply chains, highlight contemporary developments, and suggest directions for future research.
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Strategic Cost Management in Supply Chains, Part 1: Structural Cost Management
Accounting Horizons, 2009Co-Authors: Shannon W. Anderson, Henri C. DekkerAbstract:SYNOPSIS: 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 chain: through reconfiguring firm boundaries, relocating resources, reengineering processes, and re-evaluating product and service offerings in relation to customer requirements. In this first paper in a two-part series on strategic Cost Management in supply chains, we review structural Cost Management. Structural Cost Management employs tools of organizational design, product design, and process design to create a supply chain Cost structure that is coherent with firm strategy. In the second part of the series we will consider executional Cost Management, which employs measurement and analysis tools (e.g., variance analysis, Cost driver analysis, supplier scorecards) to evaluate supply chain performance. Us...
Takeyuki Tani - One of the best experts on this subject based on the ideXlab platform.
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Interactive control in target Cost Management
Management Accounting Research, 1995Co-Authors: Takeyuki TaniAbstract:Abstract This paper discusses target Cost Management (TCM) from the viewpoint of simultaneous engineering. Firstly, it shows empirically how simultaneous engineering is implemented in Japanese companies. Secondly, it formulates and then tests hypotheses on the influential power of managers involved in the process of target Costing. Thirdly, it describes processes of interactive control directed at information and value sharing among managers that help explain why simultaneous engineering is working effectively in Japanese companies. It also formulates and tests hypotheses on information and value sharing among managers. Fourthly, it concludes that interactive control in TCM helps generate unique ideas for product development and Cost reduction, and that Target Cost Management is a key subsystem of strategic Cost Management.
Tengmin Ke - One of the best experts on this subject based on the ideXlab platform.
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the strategy framework of product life cycle Cost Management
2016 International Conference on Education E-learning and Management Technology, 2016Co-Authors: Fengzhou Wang, Tengmin KeAbstract:In knowledge economy and information age, the full life cycle Cost Management mode opens up a new way for the traditional Cost Management with its unique perspective. In this article, on the basis of discussing the theory and connotation of product life cycle Cost Management, we put forward that we should pay more attention to the product life cycle Cost Management strategies while managing the Cost vertically and horizontally, and then construct the product life cycle Cost Management strategy framework.
Fengzhou Wang - One of the best experts on this subject based on the ideXlab platform.
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the strategy framework of product life cycle Cost Management
2016 International Conference on Education E-learning and Management Technology, 2016Co-Authors: Fengzhou Wang, Tengmin KeAbstract:In knowledge economy and information age, the full life cycle Cost Management mode opens up a new way for the traditional Cost Management with its unique perspective. In this article, on the basis of discussing the theory and connotation of product life cycle Cost Management, we put forward that we should pay more attention to the product life cycle Cost Management strategies while managing the Cost vertically and horizontally, and then construct the product life cycle Cost Management strategy framework.
