5 research outputs found
Consideraciones a la historia del medicamento: análisis histórico-científico de la receta médica
Cost reduction and continuous improvement: a longitudinal case study
In today’s environment one of the top priorities for organizations is to costs without
affecting dramatically organization survival. Therefore, the aim of this paper is
provide evidence on (1) the importance of Management Accounting information for
cost reduction purposes and (2) the role of some Control System components in
order to carry out this strategy. A longitudinal case study has been conducted to this
purpose at a Spanish subsidiary of a multinational chemical group. This chemical
plant introduced a cost reduction project in the mid 1990s. The most salient results
were on the one hand, the implementation of quality circles and internal
benchmarking practices and, on the other hand the importance of both formal and
non-formal Control System components in order to successfully achieve the project’s
objectives