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Over the last two decades, cost management has been an area of dynamic change and development. This is evident in the extensive inventory of new, high-profile techniques that have emerged. With cost management now firmly established as a distinct sub-discipline within management accounting, The Routledge Companion to Cost Management is a timely reference volume covering both practical developments and research in this area. Topics covered include: Cost control issues Cost analysis and decision making Cost management systems Environmental cost management With chapters from an international team of contributors, this prestigious companion will prove an indispensible addition to any library with aspirations of keeping up-to-date with the world of accounting.
Strategic Alliances for Value Creation is a volume in the book series Research in Strategic Alliances that will focus on providing a robust and comprehensive forum for new scholarship in the field of strategic alliances. In particular, the books in the series will cover new views of interdisciplinary theoretical frameworks and models, significant practical problems of alliance organization and management, and emerging areas of inquiry. The series will also include comprehensive empirical studies of selected segments of business, economic, industrial, government, and non-profit activities with wide prevalence of strategic alliances. Through the ongoing release of focused topical titles, this book series will seek to disseminate theoretical insights and practical management information that will enable interested professionals to gain a rigorous and comprehensive understanding of the field of strategic alliances. Strategic Alliances for Value Creation contains contributions by leading scholars in the field of strategic alliance research. The 14 chapters in this volume cover a number of significant topics that encompass value creation through strategic alliances in recent times. The chapters cover both the broader topics, such as multi-partner alliances, technology parks, intellectual property rights, knowledge management and culture, portfolio theory, learning in alliances, and open innovation, and the more focused problems of transparency in interfirm accounting, local partner perspective of management control, knowledge in intra-district networks, and alliance partners for entrepreneurial firms. The chapters include empirical as well as conceptual treatments of the selected topics, and collectively present a wide-ranging review of the noteworthy areas of research on employing strategic alliances for value creation.
An indispensable guide for managers concerned with cost, strategy, and business re-engineering. Experts on the strategic use of cost data, the authors show how stategic cost management is revolutionizing accounting practices in leading companies. Includes numerous examples. 120 line drawings.
Supply Chain Management and Cost Management are important developments helping companies to respond to increased global competition and demanding customer needs. Within the 23 chapters of the book, more than 35 authors provide insights into new concepts for cost control in supply chains. The frameworks presented are illustrated with case studies from the automotive, textile, white goods, and transportation industry as well as from retailing. Academics will benefit from the wide range of approaches presented, while practitioners will learn from the examples how their own company and the supply chains which they compete in, can be brought to lower costs and better performance.
Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2. - Documents the scholarly management accounting literature - Publishing both in print, and online through Science Direct - International in scope
Strategic alliances have emerged as an important element of firms' strategies. Following suit, research on alliances has blossomed, concentrating on the various forms alliances take, the reasons of their existence, and increasingly embracing questions of alliance management and governance tasks. However, most contributions which address the alliance governance problem are yet rather vague and selective in their conception of alliance governance structures as well as the factors which influence their suitability. The aim of this book is to further advance our understanding of alliance governance and to provide recommendations on the problem of alliance governance design. Following the configurational approach, Sascha Albers develops a comprehensive model of alliance governance systems. He identifies relevant structural and instrumental design parameters and analyzes major contingency factors, including member firms' cultures and alliance experience, number of alliance partners, and trust, which impact the design parameters' suitability. He finally deducts five configurations, or ideal types, of alliance governance systems which can be regarded as blueprints for the practitioner and as platform for further research for the alliance scholar. Potential readership includes scholars of strategic management and organization theory, interested students in these areas as well as practitioners involved in formulating and implementing alliance strategies.
This book is open access under a CC BY-NC 3.0 IGO license. This book comprehensively covers topics in knowledge management and competence in strategy development, management techniques, collaboration mechanisms, knowledge sharing and learning, as well as knowledge capture and storage. Presented in accessible “chunks,” it includes more than 120 topics that are essential to high-performance organizations. The extensive use of quotes by respected experts juxtaposed with relevant research to counterpoint or lend weight to key concepts; “cheat sheets” that simplify access and reference to individual articles; as well as the grouping of many of these topics under recurrent themes make this book unique. In addition, it provides scalable tried-and-tested tools, method and approaches for improved organizational effectiveness. The research included is particularly useful to knowledge workers engaged in executive leadership; research, analysis and advice; and corporate management and administration. It is a valuable resource for those working in the public, private and third sectors, both in industrialized and developing countries.
Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature AwardVolume One of the Handbook of Management Accounting Research series sets the context for the Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings.Volume Two provides insights into research on different management accounting practices. Volume Three features contributions from some of the most influential researchers in various areas of management accounting research, consolidates the content of volumes one and two, and concludes with examples of management accounting research from around the world.Volumes 1, 2 and 3 are also available as individual product. * ISBN Volume 1: 978-0-08-044564-9* ISBN Volume 2: 978-0-08-044754-4* ISBN Volume 3: 978-0-08-055450-1 - Three volumes of the popular Handbooks of Management Accounting Research series now available in one complete set - Examines particular management accounting practices and specific organizational contexts - Adopts a global perspective of management accounting practice - Award: "Winner of the Management Accounting section of the American Accounting Association notable contribution to Management Accounting Literature Award."