個案資料

Strategic Cost Analysis is a six-chapter book published by the Business Expert Press and written by Roger Hussey, Dean of Guangzhou International Business School and Professor Emeritus at the University of the West of England, and Audra Ong, Associate Professor at the Odette School of Business at University of Windsor. This book provides tools for managers to understand and interpret financial information as part of their organization's strategic planning and decision-making. The authors say that, regardless of industry or field, all managers must be able to use financial information effectively in their jobs. Through the context of four key questions, the authors explain how to calculate, control, and monitor costs, as well as to integrate cost analysis into organizational decision-making. The book includes examples and practical tips for managers at all levels. Chapter 1, Cost and Strategy (20 pages), provides insight into how an organization's cost system relates to its strategic plan. The authors outline the four questions that a manager must ask about the business to determine the actual cost, planned cost, potential for performance improvement, and integration of this information into the strategic plan. The authors discuss cost analysis in the context of Porter's five forces, with a specific focus on product differentiation and cost leadership. Finally, they examine financial accounting and management accounting, and the relationship between them.

• Cost analysis
• Finance and investing
• Cost control
• Activity-based costing
• Variance analysis
• Balanced scorecard