ACCOUNTING DATA FOR VALUE CHAIN ANALYSIS: INTRODUCTION

ACCOUNTING DATA FOR VALUE CHAIN ANALYSIS: INTRODUCTION

All corporations make decisions that affect their long run competitive position and profitability. Some, perhaps many, of these decisions turn out to be mistaken. Strategic planning is an attempt to formalize the process of making these important decisions and so reduce the incidence of costly mista...

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Veröffentlicht in:Strategic management journal 1989-03, Vol.10 (2), p.175
Hauptverfasser: Hergert, Michael, MORRIS, DEIGAN
Format: Artikel
Sprache:eng
Schlagworte:
Accounting systems
Competition
Competitive advantage
Costs
Decision making
Executives
Management accounting
Responsibility accounting
Strategic management
Strategic planning
Value chain
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Zusammenfassung:All corporations make decisions that affect their long run competitive position and profitability. Some, perhaps many, of these decisions turn out to be mistaken. Strategic planning is an attempt to formalize the process of making these important decisions and so reduce the incidence of costly mistakes. The purpose is to help the firm position itself against its competitors in the pursuit of...
ISSN:0143-2095
1097-0266