Keywords: Benchmarking
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Journal Articles
Managerial Finance (1998) 24 (1): 19–27.
Published: 01 January 1998
... on costing for competitive strength and proposes a framework to enhance competitiveness through profound process knowledge as a basis for fast and continuous improvement. Stresses the importance of determining strategy, using benchmarks based on a good activity‐based costing system and creating a supporting...

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