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• 2000Purchasing and Supply M anagement's Participation in the Target Costing Process106 cited
• 2011The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets106 cited
• 2002The impact of management accounting, product structure, product mix algorithm, and planning horizon on manufacturing performance94 cited
• 1997Strategic interventions of management accountants: everyday practice of British and German brewers67 cited
• 2006Total Cost of Ownership in the Services Sector: A Case Study60 cited
• 2008Integrating strategic cost management with a 3DCE environment: Strategies, practices, and benefits57 cited
• 2010Productivity of airline carriers and its relation to deregulation, privatisation and membership in strategic alliances46 cited
• 2012Adoption and Benefits of Management Accounting Practices: An Inter-country Comparison46 cited
• 2020The role of costs in business model design for early-stage technology startups43 cited
• 2002Linking marketing strategy to customer value: implications for technology marketers41 cited
• 1995EXPLAINING PLANT‐LEVEL DIFFERENCES IN MANUFACTURING OVERHEAD: STRUCTURAL AND EXECUTIONAL COST DRIVERS IN THE WORLD AUTO INDUSTRY41 cited
• 2002Da contabilidade à controladoria: a evolução necessária39 cited
• 1998Product costing for complex manufacturing systems