The aim of this paper is to give a comprehensive understanding of why it is relevant in the design and use of management accounting to align strategy to accounting. In particular, a single potential framework is developed to integrate – in the context of strategic investment decision – cost management through target costing and life cycle costing, as well as life cycle revenues and life cycle incremental cash flows to support strategy in new product development (NPD).
Strategic cost and cash flow analysis to invest in new products development: an integrated perspective
CESCON FRANCO
2018-01-01
Abstract
The aim of this paper is to give a comprehensive understanding of why it is relevant in the design and use of management accounting to align strategy to accounting. In particular, a single potential framework is developed to integrate – in the context of strategic investment decision – cost management through target costing and life cycle costing, as well as life cycle revenues and life cycle incremental cash flows to support strategy in new product development (NPD).File in questo prodotto:
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