02509nam a22004811i 4500 000708097 CaToSAGE 20240202172917.0 20200625113122.4 m|||||o||d|||||||| cr ||||||||||| 200625s2020 enka fob 001 0 eng d NEZPRACOVANÝ IMPORT 9781529734683 (ebook) : No price (OCoLC)1162869880 CaToSAGE eng CaToSAGE rda pn UtOrBLW HF5657.4 .E45 2020 658.15 Ellram, Lisa M., author. Show me the money : managing cost savings / Lisa M. Ellram, Wendy L. Tate. London : SAGE Publications: SAGE Business Cases Originals, 2020. 1 online resource : illustrations. text txt rdacontent computer c rdamedia online resource cr rdacarrier SAGE Business Cases Includes bibliographical references and index. When a successful buyer of direct materials (those materials that go directly into a product) changes roles to manage indirect spend (goods and services that are not directly incorporated into the product being manufactured), she discovers critical differences in amount spent, categories, suppliers, and cost savings. A major difference is a new set of stakeholders—the budget owners for each spend category. Much of the savings she can help generate in the direct indirect spend category won't "count" toward her cost-savings goals and achieving performance metrics, because they are considered cost avoidance, which is not valued in their management accounting system. This case is beneficial to students in purchasing/supply chain classes as well as managerial accounting classes that deal with measurement and management control systems. Description based on XML content. elektronické knihy fd186907 czenas electronic books eczenas Managerial accounting Case studies. Industrial procurement Management Case studies. Materials management Case studies. Business logistics Case studies. Tate, Wendy L., author. SAGE Business Cases. SAGE Knowledge https://sk.sagepub.com/cases/show-me-the-money-managing-cost-savings Plný text SBC EB NEPOSILAT EB