The use of cost management techniques as a strategic weapon in SME`s
ČlánekOtevřený přístuppeer-reviewedpublishedDatum publikování
2013
Autoři
Vedoucí práce
Oponent
Název časopisu
Název svazku
Vydavatel
Univerzita Pardubice
Abstrakt
In this paper, it will review the Strategic Management Accounting concepts focusing on the selected strategic cost calculation in the small and medium sized companies. It will describe different views of costs and classify of basic characteristic of Strategic Cost Calculation. There will be also comparison of strengths & weakness of the strategic cost management methods. The purpose of this paper will discuss the advantages and disadvantages of the Strategic Cost Management Techniques and also how these
strategic techniques could help manage SME's. The attention is focus on the Activity Based
Costing, the Life Cycle Costing and the Target Costing. No doubt that these three tools can
bring a success in management of the competitive strategy, but currently this topic needs more next qualitative researches. Some author´s ideas for next survey are mentioned in this paper.
Rozsah stran
p. 122-133
ISSN
1211-555X (Print)
1804-8048 (Online)
1804-8048 (Online)
Trvalý odkaz na tento záznam
Projekt
Zdrojový dokument
Scientific papers of the University of Pardubice.
Series D, Faculty of Economics and Administration.
28 (3/2013)
Vydavatelská verze
Přístup k e-verzi
open access
Název akce
ISBN
Studijní obor
Studijní program
Signatura tištěné verze
47940-28
Umístění tištěné verze
Univerzitní knihovna (studovna)
Přístup k tištěné verzi
Klíčová slova
strategic cost management, strategic management accounting, activity based costing, target costing, life cycle costing