Title :
Notice of Retraction
A study on Strategic Cost Management based on Value Chain Analysis
Author_Institution :
Sch. of Econ. & Manage., Shenyang Ligong Univ., Shenyang, China
Abstract :
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Strategic Cost Management (SCM) is deliberate decision-making aimed at aligning the firm´s cost structure with its strategy and optimizing the enactment of the strategy. An important management topic across a wide spectrum of firms is reconfiguring the value delivery system - defining the boundaries of the firm. Profit impact should be the way that any value chain configuration is evaluated. The paper aims at to propose a theoretical extension to the literature that bridges the SCM, using Value Chain Analysis (VCA), and to illustrate the application of the two theory.
Keywords :
costing; decision making; SCM; VCA; cost structure; decision making; strategic cost management; value chain analysis; value chain configuration; value delivery system; Logistics; Marketing and sales; Strategic Cost Management (SCM); Value Chain Analysis(VCA); cost structure; strategy;
Conference_Titel :
Computer and Communication Technologies in Agriculture Engineering (CCTAE), 2010 International Conference On
Conference_Location :
Chengdu
Print_ISBN :
978-1-4244-6944-4
DOI :
10.1109/CCTAE.2010.5543661
