Strategic Management Accounting in a Network Economy:
Saved in:
| Main Author: | |
|---|---|
| Format: | Electronic eBook |
| Language: | English |
| Published: |
Singapore
Springer
2023
|
| Edition: | 1st ed |
| Series: | Management for Professionals Series
|
| Subjects: | |
| Online Access: | DE-2070s |
| Item Description: | Description based on publisher supplied metadata and other sources |
| Physical Description: | 1 Online-Ressource (332 Seiten) |
| ISBN: | 9789819952533 |
Staff View
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| 505 | 8 | |a Intro -- About This Book -- Contents -- About the Author -- 1 Entering the Network Economy -- 1.1 SMA Review -- 1.2 SMA Dimensions -- 1.3 Value as the Central Theme -- 1.4 Beyond the Boundary -- 1.5 Business Integration in the Network Economy -- 1.6 SMA in the Transforming Network Economy -- 1.7 Objectives of the Book -- 1.8 Organization of the Book -- 1.9 Conclusion -- References -- 2 Decision Making Under Uncertainty-Basic Concepts and Techniques -- 2.1 Decision Model -- 2.2 Frame of References -- 2.2.1 Decision Making -- 2.2.2 Decision Control -- 2.3 Decision Tree -- 2.4 Example: Build or Buy -- 2.4.1 Illustration -- 2.5 Probability -- 2.5.1 Subjective Probability -- 2.6 Expected Value -- 2.7 Evaluation Unit & -- Evaluation Date -- 2.8 Making Choices -- 2.8.1 Direct Choice -- 2.8.2 Outcome Dominance -- 2.8.3 Probabilistic Dominance -- 2.9 Certainty Equivalents -- 2.10 Further Remarks on Expected Value -- 2.11 Conclusion -- References -- 3 Decision Making Under Uncertainty-Preference Curve, Sequential Analysis, and Multiple Criteria Assessment -- 3.1 Preference Curve -- 3.2 Plotting a Preference Curve -- 3.2.1 Risk Behaviors -- 3.3 Example 1-Preference Curve -- 3.3.1 Implications and Limitations -- 3.4 Mixed Method with Risk Focus -- 3.5 Sequential Analysis -- 3.5.1 Example II - Rollback Technique -- 3.5.2 Complete Strategy Using Mixed Method -- 3.5.3 Further Example with Strict Sequential Constraints -- 3.6 Multiple Criteria Assessment -- 3.6.1 Satisficing Procedure -- 3.6.2 Tradeoff Procedure -- 3.7 Conclusion -- Reference -- 4 Valuing Business-Concepts and Techniques -- 4.1 Introduction -- 4.2 General Valuation Approaches -- 4.3 Discounted Cash Flow (DCF) -- 4.3.1 Discount Rate (R) -- 4.4 Free Cash Flow (FCF) -- 4.4.1 Transformation Process -- 4.5 Terminal Value -- 4.6 Abnormal Income-Based Approach -- 4.7 Cost Method | |
| 505 | 8 | |a 4.7.1 Asset Overstatement -- 4.7.2 Asset Understatement -- 4.8 Multiple Comparable -- 4.8.1 Candidates for Comparison -- 4.8.2 Equity Approach -- 4.8.3 Entity Approach -- 4.9 Conclusion -- References -- 5 Competitive Position-Strategic Cost and Value -- 5.1 Introduction -- 5.2 A Search for Competitive Position -- 5.3 Competitive Drivers -- 5.3.1 Value Attributes -- 5.3.2 Cost Attributes -- 5.3.3 Configuration Attributes -- 5.3.4 Example-BBK Electronics and Xiaomi -- 5.4 Value Curve and Value Chains Analysis -- 5.4.1 Value Curve -- 5.4.2 Profit Model -- 5.4.3 Value Chain Analysis (VCA) -- 5.4.4 Value-Added Versus Non Value-added Activities -- 5.4.5 Case Discussion-Faro Furniture Pty -- 5.4.6 New Value Model -- 5.5 Scale Driver -- 5.5.1 Manage the Scale Driver -- 5.6 Industry Value Chain Analysis -- 5.7 Competitive Position and Financial Metrics -- 5.8 Conclusion -- References -- 6 Competitive Position: Network Integration -- 6.1 Introduction -- 6.2 Network as the Fourth Contributor -- 6.3 Theoretical Explanations on Network Effect -- 6.4 Forms of Network Integration -- 6.5 Assessment of Network Integration -- 6.5.1 Financial Assessment in Outsourcing Decision -- 6.5.2 Financial Assessment in Supply Chain Management (SCM) -- 6.5.3 Financial Assessment in Strategic Alliance -- 6.6 Determinants of Network Influence -- 6.6.1 Social Network Analysis -- 6.6.2 Resource Dependence and Symmetry of Interest -- 6.7 Implications for the Network Influence -- 6.8 Conclusion -- References -- 7 Market Power and Market Value Creation -- 7.1 Introduction -- 7.2 Market Power Model -- 7.2.1 Price Elasticity from Strategic Perspective -- 7.3 Price Elasticity, Sales Revenue and Price -- 7.4 Brands and Strategic Synchronization -- 7.4.1 Brand and Market Consequences -- 7.4.2 Strategic Synchronization -- 7.5 From Brand Strength to Brand Value -- 7.5.1 Brand Value | |
| 505 | 8 | |a 7.6 Customer Value Creation -- 7.6.1 "True" Profits (please also refer to Chapters 4 and 5 of my book in [2018]) -- 7.6.2 Customer Lifetime Value (CLV) (please also refer to Kumar and Rajan [2009] -- Kumar and Shah [2009]) -- 7.7 Market Value Accumulation -- 7.8 Conclusion -- References -- 8 Pricing Strategies in a Dynamic Market -- 8.1 Introduction -- 8.2 Pricing as a Strategic Weapon -- 8.3 Price Tiers -- 8.4 Cost-Based Pricing Approach -- 8.4.1 Short-Term Basis -- 8.4.2 Long Term Basis -- 8.5 Market-Based Pricing -- 8.5.1 Game Theory in Pricing -- 8.5.2 Implications for Pricing Strategies -- 8.6 Value-Based Pricing -- 8.6.1 Target Costing -- 8.7 Pricing Discretion -- 8.8 Dynamic Pricing -- 8.9 Conclusion -- References -- 9 Digital Business and Revenue Models -- 9.1 Introduction -- 9.2 Rethinking the Network Economy -- 9.3 Internet Business Models -- 9.4 Revenue Drivers -- 9.4.1 Long-Tail Operation -- 9.4.2 Network Effects -- 9.5 Lock-in Effect -- 9.6 Price Model -- 9.7 Case Discussion -- 9.8 Conclusion -- References -- 10 Valuing Internet Stock and Intangible Assets -- 10.1 Introduction -- 10.2 Accounting Conservatism -- 10.3 Valuation Methods for Internet Stock -- 10.3.1 Adjusted P/E Multiples -- 10.3.2 Margin Adjusted Sales Multiples -- 10.3.3 Customer-Based Valuation -- 10.4 Valuation Under Uncertainty -- 10.4.1 Discounted Valuations Under Uncertainty -- 10.5 Intangible Assets -- 10.6 Valuing Specific Technology -- 10.7 Valuing Brand -- 10.8 Conclusion -- References -- 11 Management Control System in the Business Network: Control and Trust -- 11.1 Introduction -- 11.2 MCS Framework -- 11.2.1 Strategic Control Process -- 11.2.2 Management Control Process -- 11.2.3 Motivation Process -- 11.2.4 Informal Control -- 11.3 Formal vs Informal Control -- 11.4 Management Control and Networks -- 11.5 Trust and Risk -- 11.6 Control and Risk | |
| 505 | 8 | |a 11.7 Trust as a Complementary Mechanism -- 11.8 Payoff Structure -- 11.9 The Impact of PCB and Reliance on Trusting Behaviour -- 11.10 The Use of Trust and Control in the Business Network -- 11.10.1 Outsourcing -- 11.10.2 Virtual Organization -- 11.10.3 Collaborative Alliance -- 11.10.4 Business Ecosystem -- 11.11 Conclusion -- References -- 12 Value Creation, Capture, and Allocation -- 12.1 Introduction -- 12.2 Value Creation and Network Integration -- 12.2.1 Added Value Business Activities -- 12.2.2 Costs -- 12.2.3 Products -- 12.2.4 Vertical Value Chain -- 12.3 Value Capture -- 12.4 Frictions with Value Capture -- 12.5 Revenue Allocation -- 12.5.1 Stand-Alone Basis -- 12.5.2 Incremental Revenue -- 12.6 Shapley Value -- 12.7 More Applications -- 12.7.1 E-marketing -- 12.7.2 Product Design -- 12.7.3 Shared Resources -- 12.8 Governance in the Network Economy -- 12.9 Conclusions -- References | |
| 650 | 4 | |a Managerial accounting | |
| 650 | 4 | |a Strategic planning | |
| 776 | 0 | 8 | |i Erscheint auch als |n Druck-Ausgabe |a Li, Wingsun |t Strategic Management Accounting in a Network Economy |d Singapore : Springer,c2023 |z 9789819952526 |
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Record in the Search Index
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| author_facet | Li, Wingsun |
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| author_sort | Li, Wingsun |
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| contents | Intro -- About This Book -- Contents -- About the Author -- 1 Entering the Network Economy -- 1.1 SMA Review -- 1.2 SMA Dimensions -- 1.3 Value as the Central Theme -- 1.4 Beyond the Boundary -- 1.5 Business Integration in the Network Economy -- 1.6 SMA in the Transforming Network Economy -- 1.7 Objectives of the Book -- 1.8 Organization of the Book -- 1.9 Conclusion -- References -- 2 Decision Making Under Uncertainty-Basic Concepts and Techniques -- 2.1 Decision Model -- 2.2 Frame of References -- 2.2.1 Decision Making -- 2.2.2 Decision Control -- 2.3 Decision Tree -- 2.4 Example: Build or Buy -- 2.4.1 Illustration -- 2.5 Probability -- 2.5.1 Subjective Probability -- 2.6 Expected Value -- 2.7 Evaluation Unit & -- Evaluation Date -- 2.8 Making Choices -- 2.8.1 Direct Choice -- 2.8.2 Outcome Dominance -- 2.8.3 Probabilistic Dominance -- 2.9 Certainty Equivalents -- 2.10 Further Remarks on Expected Value -- 2.11 Conclusion -- References -- 3 Decision Making Under Uncertainty-Preference Curve, Sequential Analysis, and Multiple Criteria Assessment -- 3.1 Preference Curve -- 3.2 Plotting a Preference Curve -- 3.2.1 Risk Behaviors -- 3.3 Example 1-Preference Curve -- 3.3.1 Implications and Limitations -- 3.4 Mixed Method with Risk Focus -- 3.5 Sequential Analysis -- 3.5.1 Example II - Rollback Technique -- 3.5.2 Complete Strategy Using Mixed Method -- 3.5.3 Further Example with Strict Sequential Constraints -- 3.6 Multiple Criteria Assessment -- 3.6.1 Satisficing Procedure -- 3.6.2 Tradeoff Procedure -- 3.7 Conclusion -- Reference -- 4 Valuing Business-Concepts and Techniques -- 4.1 Introduction -- 4.2 General Valuation Approaches -- 4.3 Discounted Cash Flow (DCF) -- 4.3.1 Discount Rate (R) -- 4.4 Free Cash Flow (FCF) -- 4.4.1 Transformation Process -- 4.5 Terminal Value -- 4.6 Abnormal Income-Based Approach -- 4.7 Cost Method 4.7.1 Asset Overstatement -- 4.7.2 Asset Understatement -- 4.8 Multiple Comparable -- 4.8.1 Candidates for Comparison -- 4.8.2 Equity Approach -- 4.8.3 Entity Approach -- 4.9 Conclusion -- References -- 5 Competitive Position-Strategic Cost and Value -- 5.1 Introduction -- 5.2 A Search for Competitive Position -- 5.3 Competitive Drivers -- 5.3.1 Value Attributes -- 5.3.2 Cost Attributes -- 5.3.3 Configuration Attributes -- 5.3.4 Example-BBK Electronics and Xiaomi -- 5.4 Value Curve and Value Chains Analysis -- 5.4.1 Value Curve -- 5.4.2 Profit Model -- 5.4.3 Value Chain Analysis (VCA) -- 5.4.4 Value-Added Versus Non Value-added Activities -- 5.4.5 Case Discussion-Faro Furniture Pty -- 5.4.6 New Value Model -- 5.5 Scale Driver -- 5.5.1 Manage the Scale Driver -- 5.6 Industry Value Chain Analysis -- 5.7 Competitive Position and Financial Metrics -- 5.8 Conclusion -- References -- 6 Competitive Position: Network Integration -- 6.1 Introduction -- 6.2 Network as the Fourth Contributor -- 6.3 Theoretical Explanations on Network Effect -- 6.4 Forms of Network Integration -- 6.5 Assessment of Network Integration -- 6.5.1 Financial Assessment in Outsourcing Decision -- 6.5.2 Financial Assessment in Supply Chain Management (SCM) -- 6.5.3 Financial Assessment in Strategic Alliance -- 6.6 Determinants of Network Influence -- 6.6.1 Social Network Analysis -- 6.6.2 Resource Dependence and Symmetry of Interest -- 6.7 Implications for the Network Influence -- 6.8 Conclusion -- References -- 7 Market Power and Market Value Creation -- 7.1 Introduction -- 7.2 Market Power Model -- 7.2.1 Price Elasticity from Strategic Perspective -- 7.3 Price Elasticity, Sales Revenue and Price -- 7.4 Brands and Strategic Synchronization -- 7.4.1 Brand and Market Consequences -- 7.4.2 Strategic Synchronization -- 7.5 From Brand Strength to Brand Value -- 7.5.1 Brand Value 7.6 Customer Value Creation -- 7.6.1 "True" Profits (please also refer to Chapters 4 and 5 of my book in [2018]) -- 7.6.2 Customer Lifetime Value (CLV) (please also refer to Kumar and Rajan [2009] -- Kumar and Shah [2009]) -- 7.7 Market Value Accumulation -- 7.8 Conclusion -- References -- 8 Pricing Strategies in a Dynamic Market -- 8.1 Introduction -- 8.2 Pricing as a Strategic Weapon -- 8.3 Price Tiers -- 8.4 Cost-Based Pricing Approach -- 8.4.1 Short-Term Basis -- 8.4.2 Long Term Basis -- 8.5 Market-Based Pricing -- 8.5.1 Game Theory in Pricing -- 8.5.2 Implications for Pricing Strategies -- 8.6 Value-Based Pricing -- 8.6.1 Target Costing -- 8.7 Pricing Discretion -- 8.8 Dynamic Pricing -- 8.9 Conclusion -- References -- 9 Digital Business and Revenue Models -- 9.1 Introduction -- 9.2 Rethinking the Network Economy -- 9.3 Internet Business Models -- 9.4 Revenue Drivers -- 9.4.1 Long-Tail Operation -- 9.4.2 Network Effects -- 9.5 Lock-in Effect -- 9.6 Price Model -- 9.7 Case Discussion -- 9.8 Conclusion -- References -- 10 Valuing Internet Stock and Intangible Assets -- 10.1 Introduction -- 10.2 Accounting Conservatism -- 10.3 Valuation Methods for Internet Stock -- 10.3.1 Adjusted P/E Multiples -- 10.3.2 Margin Adjusted Sales Multiples -- 10.3.3 Customer-Based Valuation -- 10.4 Valuation Under Uncertainty -- 10.4.1 Discounted Valuations Under Uncertainty -- 10.5 Intangible Assets -- 10.6 Valuing Specific Technology -- 10.7 Valuing Brand -- 10.8 Conclusion -- References -- 11 Management Control System in the Business Network: Control and Trust -- 11.1 Introduction -- 11.2 MCS Framework -- 11.2.1 Strategic Control Process -- 11.2.2 Management Control Process -- 11.2.3 Motivation Process -- 11.2.4 Informal Control -- 11.3 Formal vs Informal Control -- 11.4 Management Control and Networks -- 11.5 Trust and Risk -- 11.6 Control and Risk 11.7 Trust as a Complementary Mechanism -- 11.8 Payoff Structure -- 11.9 The Impact of PCB and Reliance on Trusting Behaviour -- 11.10 The Use of Trust and Control in the Business Network -- 11.10.1 Outsourcing -- 11.10.2 Virtual Organization -- 11.10.3 Collaborative Alliance -- 11.10.4 Business Ecosystem -- 11.11 Conclusion -- References -- 12 Value Creation, Capture, and Allocation -- 12.1 Introduction -- 12.2 Value Creation and Network Integration -- 12.2.1 Added Value Business Activities -- 12.2.2 Costs -- 12.2.3 Products -- 12.2.4 Vertical Value Chain -- 12.3 Value Capture -- 12.4 Frictions with Value Capture -- 12.5 Revenue Allocation -- 12.5.1 Stand-Alone Basis -- 12.5.2 Incremental Revenue -- 12.6 Shapley Value -- 12.7 More Applications -- 12.7.1 E-marketing -- 12.7.2 Product Design -- 12.7.3 Shared Resources -- 12.8 Governance in the Network Economy -- 12.9 Conclusions -- References |
| ctrlnum | (ZDB-30-PQE)EBC30721653 (ZDB-30-PAD)EBC30721653 (ZDB-89-EBL)EBL30721653 (OCoLC)1395567441 (DE-599)BVBBV050100577 |
| dewey-full | 658.1511 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.1511 |
| dewey-search | 658.1511 |
| dewey-sort | 3658.1511 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| edition | 1st ed |
| format | Electronic eBook |
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Stock -- 10.3.1 Adjusted P/E Multiples -- 10.3.2 Margin Adjusted Sales Multiples -- 10.3.3 Customer-Based Valuation -- 10.4 Valuation Under Uncertainty -- 10.4.1 Discounted Valuations Under Uncertainty -- 10.5 Intangible Assets -- 10.6 Valuing Specific Technology -- 10.7 Valuing Brand -- 10.8 Conclusion -- References -- 11 Management Control System in the Business Network: Control and Trust -- 11.1 Introduction -- 11.2 MCS Framework -- 11.2.1 Strategic Control Process -- 11.2.2 Management Control Process -- 11.2.3 Motivation Process -- 11.2.4 Informal Control -- 11.3 Formal vs Informal Control -- 11.4 Management Control and Networks -- 11.5 Trust and Risk -- 11.6 Control and Risk</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">11.7 Trust as a Complementary Mechanism -- 11.8 Payoff Structure -- 11.9 The Impact of PCB and Reliance on Trusting Behaviour -- 11.10 The Use of Trust and Control in the Business Network -- 11.10.1 Outsourcing -- 11.10.2 Virtual Organization -- 11.10.3 Collaborative Alliance -- 11.10.4 Business Ecosystem -- 11.11 Conclusion -- References -- 12 Value Creation, Capture, and Allocation -- 12.1 Introduction -- 12.2 Value Creation and Network Integration -- 12.2.1 Added Value Business Activities -- 12.2.2 Costs -- 12.2.3 Products -- 12.2.4 Vertical Value Chain -- 12.3 Value Capture -- 12.4 Frictions with Value Capture -- 12.5 Revenue Allocation -- 12.5.1 Stand-Alone Basis -- 12.5.2 Incremental Revenue -- 12.6 Shapley Value -- 12.7 More Applications -- 12.7.1 E-marketing -- 12.7.2 Product Design -- 12.7.3 Shared Resources -- 12.8 Governance in the Network Economy -- 12.9 Conclusions -- References</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Managerial accounting</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Strategic planning</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield 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| id | DE-604.BV050100577 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-18T07:00:34Z |
| institution | BVB |
| isbn | 9789819952533 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-035437739 |
| oclc_num | 1395567441 |
| open_access_boolean | |
| owner | DE-2070s |
| owner_facet | DE-2070s |
| physical | 1 Online-Ressource (332 Seiten) |
| psigel | ZDB-30-PQE ZDB-30-PQE HWR_PDA_PQE |
| publishDate | 2023 |
| publishDateSearch | 2023 |
| publishDateSort | 2023 |
| publisher | Springer |
| record_format | marc |
| series2 | Management for Professionals Series |
| spelling | Li, Wingsun Verfasser aut Strategic Management Accounting in a Network Economy 1st ed Singapore Springer 2023 ©2023 1 Online-Ressource (332 Seiten) txt rdacontent c rdamedia cr rdacarrier Management for Professionals Series Description based on publisher supplied metadata and other sources Intro -- About This Book -- Contents -- About the Author -- 1 Entering the Network Economy -- 1.1 SMA Review -- 1.2 SMA Dimensions -- 1.3 Value as the Central Theme -- 1.4 Beyond the Boundary -- 1.5 Business Integration in the Network Economy -- 1.6 SMA in the Transforming Network Economy -- 1.7 Objectives of the Book -- 1.8 Organization of the Book -- 1.9 Conclusion -- References -- 2 Decision Making Under Uncertainty-Basic Concepts and Techniques -- 2.1 Decision Model -- 2.2 Frame of References -- 2.2.1 Decision Making -- 2.2.2 Decision Control -- 2.3 Decision Tree -- 2.4 Example: Build or Buy -- 2.4.1 Illustration -- 2.5 Probability -- 2.5.1 Subjective Probability -- 2.6 Expected Value -- 2.7 Evaluation Unit & -- Evaluation Date -- 2.8 Making Choices -- 2.8.1 Direct Choice -- 2.8.2 Outcome Dominance -- 2.8.3 Probabilistic Dominance -- 2.9 Certainty Equivalents -- 2.10 Further Remarks on Expected Value -- 2.11 Conclusion -- References -- 3 Decision Making Under Uncertainty-Preference Curve, Sequential Analysis, and Multiple Criteria Assessment -- 3.1 Preference Curve -- 3.2 Plotting a Preference Curve -- 3.2.1 Risk Behaviors -- 3.3 Example 1-Preference Curve -- 3.3.1 Implications and Limitations -- 3.4 Mixed Method with Risk Focus -- 3.5 Sequential Analysis -- 3.5.1 Example II - Rollback Technique -- 3.5.2 Complete Strategy Using Mixed Method -- 3.5.3 Further Example with Strict Sequential Constraints -- 3.6 Multiple Criteria Assessment -- 3.6.1 Satisficing Procedure -- 3.6.2 Tradeoff Procedure -- 3.7 Conclusion -- Reference -- 4 Valuing Business-Concepts and Techniques -- 4.1 Introduction -- 4.2 General Valuation Approaches -- 4.3 Discounted Cash Flow (DCF) -- 4.3.1 Discount Rate (R) -- 4.4 Free Cash Flow (FCF) -- 4.4.1 Transformation Process -- 4.5 Terminal Value -- 4.6 Abnormal Income-Based Approach -- 4.7 Cost Method 4.7.1 Asset Overstatement -- 4.7.2 Asset Understatement -- 4.8 Multiple Comparable -- 4.8.1 Candidates for Comparison -- 4.8.2 Equity Approach -- 4.8.3 Entity Approach -- 4.9 Conclusion -- References -- 5 Competitive Position-Strategic Cost and Value -- 5.1 Introduction -- 5.2 A Search for Competitive Position -- 5.3 Competitive Drivers -- 5.3.1 Value Attributes -- 5.3.2 Cost Attributes -- 5.3.3 Configuration Attributes -- 5.3.4 Example-BBK Electronics and Xiaomi -- 5.4 Value Curve and Value Chains Analysis -- 5.4.1 Value Curve -- 5.4.2 Profit Model -- 5.4.3 Value Chain Analysis (VCA) -- 5.4.4 Value-Added Versus Non Value-added Activities -- 5.4.5 Case Discussion-Faro Furniture Pty -- 5.4.6 New Value Model -- 5.5 Scale Driver -- 5.5.1 Manage the Scale Driver -- 5.6 Industry Value Chain Analysis -- 5.7 Competitive Position and Financial Metrics -- 5.8 Conclusion -- References -- 6 Competitive Position: Network Integration -- 6.1 Introduction -- 6.2 Network as the Fourth Contributor -- 6.3 Theoretical Explanations on Network Effect -- 6.4 Forms of Network Integration -- 6.5 Assessment of Network Integration -- 6.5.1 Financial Assessment in Outsourcing Decision -- 6.5.2 Financial Assessment in Supply Chain Management (SCM) -- 6.5.3 Financial Assessment in Strategic Alliance -- 6.6 Determinants of Network Influence -- 6.6.1 Social Network Analysis -- 6.6.2 Resource Dependence and Symmetry of Interest -- 6.7 Implications for the Network Influence -- 6.8 Conclusion -- References -- 7 Market Power and Market Value Creation -- 7.1 Introduction -- 7.2 Market Power Model -- 7.2.1 Price Elasticity from Strategic Perspective -- 7.3 Price Elasticity, Sales Revenue and Price -- 7.4 Brands and Strategic Synchronization -- 7.4.1 Brand and Market Consequences -- 7.4.2 Strategic Synchronization -- 7.5 From Brand Strength to Brand Value -- 7.5.1 Brand Value 7.6 Customer Value Creation -- 7.6.1 "True" Profits (please also refer to Chapters 4 and 5 of my book in [2018]) -- 7.6.2 Customer Lifetime Value (CLV) (please also refer to Kumar and Rajan [2009] -- Kumar and Shah [2009]) -- 7.7 Market Value Accumulation -- 7.8 Conclusion -- References -- 8 Pricing Strategies in a Dynamic Market -- 8.1 Introduction -- 8.2 Pricing as a Strategic Weapon -- 8.3 Price Tiers -- 8.4 Cost-Based Pricing Approach -- 8.4.1 Short-Term Basis -- 8.4.2 Long Term Basis -- 8.5 Market-Based Pricing -- 8.5.1 Game Theory in Pricing -- 8.5.2 Implications for Pricing Strategies -- 8.6 Value-Based Pricing -- 8.6.1 Target Costing -- 8.7 Pricing Discretion -- 8.8 Dynamic Pricing -- 8.9 Conclusion -- References -- 9 Digital Business and Revenue Models -- 9.1 Introduction -- 9.2 Rethinking the Network Economy -- 9.3 Internet Business Models -- 9.4 Revenue Drivers -- 9.4.1 Long-Tail Operation -- 9.4.2 Network Effects -- 9.5 Lock-in Effect -- 9.6 Price Model -- 9.7 Case Discussion -- 9.8 Conclusion -- References -- 10 Valuing Internet Stock and Intangible Assets -- 10.1 Introduction -- 10.2 Accounting Conservatism -- 10.3 Valuation Methods for Internet Stock -- 10.3.1 Adjusted P/E Multiples -- 10.3.2 Margin Adjusted Sales Multiples -- 10.3.3 Customer-Based Valuation -- 10.4 Valuation Under Uncertainty -- 10.4.1 Discounted Valuations Under Uncertainty -- 10.5 Intangible Assets -- 10.6 Valuing Specific Technology -- 10.7 Valuing Brand -- 10.8 Conclusion -- References -- 11 Management Control System in the Business Network: Control and Trust -- 11.1 Introduction -- 11.2 MCS Framework -- 11.2.1 Strategic Control Process -- 11.2.2 Management Control Process -- 11.2.3 Motivation Process -- 11.2.4 Informal Control -- 11.3 Formal vs Informal Control -- 11.4 Management Control and Networks -- 11.5 Trust and Risk -- 11.6 Control and Risk 11.7 Trust as a Complementary Mechanism -- 11.8 Payoff Structure -- 11.9 The Impact of PCB and Reliance on Trusting Behaviour -- 11.10 The Use of Trust and Control in the Business Network -- 11.10.1 Outsourcing -- 11.10.2 Virtual Organization -- 11.10.3 Collaborative Alliance -- 11.10.4 Business Ecosystem -- 11.11 Conclusion -- References -- 12 Value Creation, Capture, and Allocation -- 12.1 Introduction -- 12.2 Value Creation and Network Integration -- 12.2.1 Added Value Business Activities -- 12.2.2 Costs -- 12.2.3 Products -- 12.2.4 Vertical Value Chain -- 12.3 Value Capture -- 12.4 Frictions with Value Capture -- 12.5 Revenue Allocation -- 12.5.1 Stand-Alone Basis -- 12.5.2 Incremental Revenue -- 12.6 Shapley Value -- 12.7 More Applications -- 12.7.1 E-marketing -- 12.7.2 Product Design -- 12.7.3 Shared Resources -- 12.8 Governance in the Network Economy -- 12.9 Conclusions -- References Managerial accounting Strategic planning Erscheint auch als Druck-Ausgabe Li, Wingsun Strategic Management Accounting in a Network Economy Singapore : Springer,c2023 9789819952526 |
| spellingShingle | Li, Wingsun Strategic Management Accounting in a Network Economy Intro -- About This Book -- Contents -- About the Author -- 1 Entering the Network Economy -- 1.1 SMA Review -- 1.2 SMA Dimensions -- 1.3 Value as the Central Theme -- 1.4 Beyond the Boundary -- 1.5 Business Integration in the Network Economy -- 1.6 SMA in the Transforming Network Economy -- 1.7 Objectives of the Book -- 1.8 Organization of the Book -- 1.9 Conclusion -- References -- 2 Decision Making Under Uncertainty-Basic Concepts and Techniques -- 2.1 Decision Model -- 2.2 Frame of References -- 2.2.1 Decision Making -- 2.2.2 Decision Control -- 2.3 Decision Tree -- 2.4 Example: Build or Buy -- 2.4.1 Illustration -- 2.5 Probability -- 2.5.1 Subjective Probability -- 2.6 Expected Value -- 2.7 Evaluation Unit & -- Evaluation Date -- 2.8 Making Choices -- 2.8.1 Direct Choice -- 2.8.2 Outcome Dominance -- 2.8.3 Probabilistic Dominance -- 2.9 Certainty Equivalents -- 2.10 Further Remarks on Expected Value -- 2.11 Conclusion -- References -- 3 Decision Making Under Uncertainty-Preference Curve, Sequential Analysis, and Multiple Criteria Assessment -- 3.1 Preference Curve -- 3.2 Plotting a Preference Curve -- 3.2.1 Risk Behaviors -- 3.3 Example 1-Preference Curve -- 3.3.1 Implications and Limitations -- 3.4 Mixed Method with Risk Focus -- 3.5 Sequential Analysis -- 3.5.1 Example II - Rollback Technique -- 3.5.2 Complete Strategy Using Mixed Method -- 3.5.3 Further Example with Strict Sequential Constraints -- 3.6 Multiple Criteria Assessment -- 3.6.1 Satisficing Procedure -- 3.6.2 Tradeoff Procedure -- 3.7 Conclusion -- Reference -- 4 Valuing Business-Concepts and Techniques -- 4.1 Introduction -- 4.2 General Valuation Approaches -- 4.3 Discounted Cash Flow (DCF) -- 4.3.1 Discount Rate (R) -- 4.4 Free Cash Flow (FCF) -- 4.4.1 Transformation Process -- 4.5 Terminal Value -- 4.6 Abnormal Income-Based Approach -- 4.7 Cost Method 4.7.1 Asset Overstatement -- 4.7.2 Asset Understatement -- 4.8 Multiple Comparable -- 4.8.1 Candidates for Comparison -- 4.8.2 Equity Approach -- 4.8.3 Entity Approach -- 4.9 Conclusion -- References -- 5 Competitive Position-Strategic Cost and Value -- 5.1 Introduction -- 5.2 A Search for Competitive Position -- 5.3 Competitive Drivers -- 5.3.1 Value Attributes -- 5.3.2 Cost Attributes -- 5.3.3 Configuration Attributes -- 5.3.4 Example-BBK Electronics and Xiaomi -- 5.4 Value Curve and Value Chains Analysis -- 5.4.1 Value Curve -- 5.4.2 Profit Model -- 5.4.3 Value Chain Analysis (VCA) -- 5.4.4 Value-Added Versus Non Value-added Activities -- 5.4.5 Case Discussion-Faro Furniture Pty -- 5.4.6 New Value Model -- 5.5 Scale Driver -- 5.5.1 Manage the Scale Driver -- 5.6 Industry Value Chain Analysis -- 5.7 Competitive Position and Financial Metrics -- 5.8 Conclusion -- References -- 6 Competitive Position: Network Integration -- 6.1 Introduction -- 6.2 Network as the Fourth Contributor -- 6.3 Theoretical Explanations on Network Effect -- 6.4 Forms of Network Integration -- 6.5 Assessment of Network Integration -- 6.5.1 Financial Assessment in Outsourcing Decision -- 6.5.2 Financial Assessment in Supply Chain Management (SCM) -- 6.5.3 Financial Assessment in Strategic Alliance -- 6.6 Determinants of Network Influence -- 6.6.1 Social Network Analysis -- 6.6.2 Resource Dependence and Symmetry of Interest -- 6.7 Implications for the Network Influence -- 6.8 Conclusion -- References -- 7 Market Power and Market Value Creation -- 7.1 Introduction -- 7.2 Market Power Model -- 7.2.1 Price Elasticity from Strategic Perspective -- 7.3 Price Elasticity, Sales Revenue and Price -- 7.4 Brands and Strategic Synchronization -- 7.4.1 Brand and Market Consequences -- 7.4.2 Strategic Synchronization -- 7.5 From Brand Strength to Brand Value -- 7.5.1 Brand Value 7.6 Customer Value Creation -- 7.6.1 "True" Profits (please also refer to Chapters 4 and 5 of my book in [2018]) -- 7.6.2 Customer Lifetime Value (CLV) (please also refer to Kumar and Rajan [2009] -- Kumar and Shah [2009]) -- 7.7 Market Value Accumulation -- 7.8 Conclusion -- References -- 8 Pricing Strategies in a Dynamic Market -- 8.1 Introduction -- 8.2 Pricing as a Strategic Weapon -- 8.3 Price Tiers -- 8.4 Cost-Based Pricing Approach -- 8.4.1 Short-Term Basis -- 8.4.2 Long Term Basis -- 8.5 Market-Based Pricing -- 8.5.1 Game Theory in Pricing -- 8.5.2 Implications for Pricing Strategies -- 8.6 Value-Based Pricing -- 8.6.1 Target Costing -- 8.7 Pricing Discretion -- 8.8 Dynamic Pricing -- 8.9 Conclusion -- References -- 9 Digital Business and Revenue Models -- 9.1 Introduction -- 9.2 Rethinking the Network Economy -- 9.3 Internet Business Models -- 9.4 Revenue Drivers -- 9.4.1 Long-Tail Operation -- 9.4.2 Network Effects -- 9.5 Lock-in Effect -- 9.6 Price Model -- 9.7 Case Discussion -- 9.8 Conclusion -- References -- 10 Valuing Internet Stock and Intangible Assets -- 10.1 Introduction -- 10.2 Accounting Conservatism -- 10.3 Valuation Methods for Internet Stock -- 10.3.1 Adjusted P/E Multiples -- 10.3.2 Margin Adjusted Sales Multiples -- 10.3.3 Customer-Based Valuation -- 10.4 Valuation Under Uncertainty -- 10.4.1 Discounted Valuations Under Uncertainty -- 10.5 Intangible Assets -- 10.6 Valuing Specific Technology -- 10.7 Valuing Brand -- 10.8 Conclusion -- References -- 11 Management Control System in the Business Network: Control and Trust -- 11.1 Introduction -- 11.2 MCS Framework -- 11.2.1 Strategic Control Process -- 11.2.2 Management Control Process -- 11.2.3 Motivation Process -- 11.2.4 Informal Control -- 11.3 Formal vs Informal Control -- 11.4 Management Control and Networks -- 11.5 Trust and Risk -- 11.6 Control and Risk 11.7 Trust as a Complementary Mechanism -- 11.8 Payoff Structure -- 11.9 The Impact of PCB and Reliance on Trusting Behaviour -- 11.10 The Use of Trust and Control in the Business Network -- 11.10.1 Outsourcing -- 11.10.2 Virtual Organization -- 11.10.3 Collaborative Alliance -- 11.10.4 Business Ecosystem -- 11.11 Conclusion -- References -- 12 Value Creation, Capture, and Allocation -- 12.1 Introduction -- 12.2 Value Creation and Network Integration -- 12.2.1 Added Value Business Activities -- 12.2.2 Costs -- 12.2.3 Products -- 12.2.4 Vertical Value Chain -- 12.3 Value Capture -- 12.4 Frictions with Value Capture -- 12.5 Revenue Allocation -- 12.5.1 Stand-Alone Basis -- 12.5.2 Incremental Revenue -- 12.6 Shapley Value -- 12.7 More Applications -- 12.7.1 E-marketing -- 12.7.2 Product Design -- 12.7.3 Shared Resources -- 12.8 Governance in the Network Economy -- 12.9 Conclusions -- References Managerial accounting Strategic planning |
| title | Strategic Management Accounting in a Network Economy |
| title_auth | Strategic Management Accounting in a Network Economy |
| title_exact_search | Strategic Management Accounting in a Network Economy |
| title_full | Strategic Management Accounting in a Network Economy |
| title_fullStr | Strategic Management Accounting in a Network Economy |
| title_full_unstemmed | Strategic Management Accounting in a Network Economy |
| title_short | Strategic Management Accounting in a Network Economy |
| title_sort | strategic management accounting in a network economy |
| topic | Managerial accounting Strategic planning |
| topic_facet | Managerial accounting Strategic planning |
| work_keys_str_mv | AT liwingsun strategicmanagementaccountinginanetworkeconomy |