Strategic cost management: an activity-based management approach

Citation

(1999), "Strategic cost management: an activity-based management approach", The Bottom Line, Vol. 12 No. 2. https://doi.org/10.1108/bl.1999.17012baf.001

Strategic cost management: an activity-based management approach

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Strategic cost management: an activity-based management approach

J.M. Trussel and L.N. Bitner in Management Decision (UK), 1998 Vol. 36 No. 7: p. 441 (7 pages)

Acknowledges the importance of strategic management initiatives such as re-engineering but suggests that the cost management system has been ignored by managers. Advocates activity-based management with its cost and process views. Provides steps for design and implementation, and offers a case study for implementation based on a small US college.

Subject(s): Costing, Cost management, Strategic management

Style: Case study

Reference: 27AZ420 (3 credits)