scholarly journals La Gestión Estratégica de costos. Estudio del Posicionamiento Estratégico en algunos emprendimientos en época de pandemia en la R. O. del Uruguay en el 2020. Estudio de casos / Strategic Cost Management. Study of Strategic Positioning in some ventures in times of pandemic in the R.O. of Uruguay in 2020. Case study

2021 ◽  
Vol 3 (5) ◽  
pp. 4031-4049
Author(s):  
Ana María Golpe Cervelo ◽  
Lorena Silveira ◽  
Mariana Ramos Naveiras
Keyword(s):  
Cost Management ◽  
Strategic Positioning ◽  
Management Study ◽  
Strategic Cost Management ◽  
El Alto

En el 2019 el mundo se vio conmocionado por una pandemia, la enfermedad coronavirus (Covid 19). Según la OMS desde su inicio hasta agosto 2021 se han producido 4:291.462 muertes, 202:490.807 casos reportados. Todos los países se vieron obligados a tomar medidas, por el alto contagio, y con muchas variantes por la mutación del virus, a la vez que muchos laboratorios comenzaban con el estudio para poder llegar a una solución. Las medidas tomadas han sido muy variadas, desde no tomar ninguna medida en particular, hasta el cierre total de actividades.En el caso de Uruguay, se tomaron medidas tempranas y algunos sectores de la economía permanecieron abiertos, dependiendo de la etapa en la cual se estaba.Tanto las empresas, como las personas tuvieron que tomar decisiones para poder sobrellevar la situación.La Gestión Estratégica de Costos es el análisis amplio de los costos que consideran en forma explícita las estrategias y está conformado por 3 análisis: la Cadena de Valor, el Posicionamiento Estratégico y de las Causales de Costos. En este trabajo, se analizan, básicamente, los dos últimos en nueve emprendimientos. Estos casos incluyen micro emprendimientos, emprendimientos individuales, reconversiones de empresas o la incorporación de nuevas áreas por la pandemia, todos con el mismo objetivo: sobrellevar el contexto y de ser posible obtener ganancias. Hay diferentes realidades, desde emprendimientos que obtuvieron pérdidas a otros que obtuvieron ganancias

scholarly journals FORMATION OF LONG-TERM COMPETITIVE ADVANTAGES OF THE ENTERPRISE BASED ON THE CONCEPT OF STRATEGIC COST MANAGEMENT

2016 ◽  
Vol 2016 (5) ◽  
pp. 171-179
Author(s):  
Екатерина Калинина ◽  
Ekaterina Kalinina
Keyword(s):  
Competitive Advantage ◽  
Cost Management ◽  
Industrial Enterprise ◽  
Comparative Characteristic ◽  
Competitive Advantages ◽  
Strategic Positioning ◽  
Strategic Cost Management ◽  
External Sources ◽  
Cost Factors

The problem of formation of long-term competi-tive advantages of an industrial enterprise based on the concepts of strategic cost management is considered. The introduction explains urgency of the problem being investigated for the Russian enterprises. In the first part various interpretations of the con-cepts are specified: competitiveness and competitive advantage depending on an object to which they are applied. Then the comparative characteristic of some for-mation techniques of competitive advantages is carried out and it is defined that strategic cost management has advantages as it is directed to the formation of unique, more effective and long-term competitive advantages, and also uses all existing internal and external sources. Then the successive stages are given and the for-mation algorithm of competitive advantages based on strategic cost management including the search of ad-vantages using the concept of cost factors, their as-sessment and justification using a file of values con-cept, creation of advantages with the use of strategic positioning concept is developed.

scholarly journals The Role of Strategic Cost Management in Marketing Decisions: A Case Evidence of Brand Acquisition Assessment

2020 ◽  
Vol 3 ◽  
pp. 5-24
Author(s):  
Richard Kristoffer S. Manapat ◽  
◽  
V. G. Sridharan ◽  
◽  
Keyword(s):  
Value Chain ◽  
Cost Management ◽  
Financial Statement ◽  
Strategic Positioning ◽  
Value Analysis ◽  
Strategic Cost Management ◽  
Marketing Function ◽  
Product Pricing ◽  
Cost Allocations

While the role of strategic cost management (SCM) is heralded to pervade through all the links in a firm’s value-chain (Anderson, 2006; Shank & Govindarajan, 2004) the specific role of SCM in relation to a firm’s marketing function has thus far been limited to a few areas such as product pricing and analysing customer profitability through activity-based cost allocations (Datar & Rajan, 2018; Foster & Gupta, 1994; Van Raaij, 2005). This paper presents a case study to show how SCM concepts can be extended to evaluate brand acquisition by a large organisation. Using shareholder value analysis for pricing the brand and combining with financial statement analysis and strategic positioning models such as Porter’s five forces and SWOT, this paper conducts an assessment in order to offer recommendations for a multi-billion peso investment of a large Philippine-based processed foods company seeking to acquire a new brand.

scholarly journals Promoting the Development of Enterprise Niche: Case Study on China’s Organizational Ambidexterity

2018 ◽  
Vol 10 (10) ◽  
pp. 3806 ◽  
Author(s):  
Ling Ding ◽  
Di Cao ◽  
Taohua Ouyang ◽  
Jin-xi Wu
Keyword(s):  
Process Model ◽  
Enterprise Management ◽  
Organizational Ambidexterity ◽  
Strategic Positioning ◽  
The Core ◽  
Cross Border ◽  
History Of ◽  
Core Issue ◽  
Three Stages

This paper aims to take the longitudinal development history of the Lenovo Cross-border complex nested R&D organization as the research object, to explore the development rules of enterprise niche. Strategic positioning is the core issue of enterprise management, and enterprise niche is the core issue of strategic positioning. This study elaborates on the three stages of enterprise R&D organizational ambidexterity promoting enterprise niche evolution, discusses the process model of space development, and reveals the life cycle of enterprise niche. It reveals the deep reason for promoting enterprise niche to develop—the ambidexterity of complex nested organization. The conclusion helps to promote the successful space development of enterprise niches through Cross-border merger and acquisition, and to enhance global sustainable development for the companies from emerging markets such as China.

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