{"title":"透过黑暗的玻璃:英国工业的成本控制:个案研究","authors":"K. D. Brown","doi":"10.1080/09585209300000054","DOIUrl":null,"url":null,"abstract":"Between 1979 and 1984 the British toy industry was ravaged by business failure. One of the most notable casualties was Meccano Ltd, a major manufacturer dating from 1908, but twice taken over before its eventual closure in 1979. The survival of part of the company's records permits an empirical examination of the hypothesis that the toy industry's problems sprang mainly from an inability to monitor and control costs. In particular, this paper traces the unsuccessful attempts of new owners to impose more modern methods of cost control on a firm made complacent by past success.","PeriodicalId":252763,"journal":{"name":"Accounting, Business and Financial History","volume":"88 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Through a glass darkly: cost control in British industry: a case study\",\"authors\":\"K. D. Brown\",\"doi\":\"10.1080/09585209300000054\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Between 1979 and 1984 the British toy industry was ravaged by business failure. One of the most notable casualties was Meccano Ltd, a major manufacturer dating from 1908, but twice taken over before its eventual closure in 1979. The survival of part of the company's records permits an empirical examination of the hypothesis that the toy industry's problems sprang mainly from an inability to monitor and control costs. In particular, this paper traces the unsuccessful attempts of new owners to impose more modern methods of cost control on a firm made complacent by past success.\",\"PeriodicalId\":252763,\"journal\":{\"name\":\"Accounting, Business and Financial History\",\"volume\":\"88 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1900-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Accounting, Business and Financial History\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1080/09585209300000054\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Accounting, Business and Financial History","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1080/09585209300000054","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Through a glass darkly: cost control in British industry: a case study
Between 1979 and 1984 the British toy industry was ravaged by business failure. One of the most notable casualties was Meccano Ltd, a major manufacturer dating from 1908, but twice taken over before its eventual closure in 1979. The survival of part of the company's records permits an empirical examination of the hypothesis that the toy industry's problems sprang mainly from an inability to monitor and control costs. In particular, this paper traces the unsuccessful attempts of new owners to impose more modern methods of cost control on a firm made complacent by past success.
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
