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Costco
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RogerJBi
derAbstractCostco
trolalsok
ow
ascostma
ageme
torcostco
tai
me
tisabroadsetofcostaccou
ti
gmethodsa
dma
ageme
ttech
iqueswiththecommo
goalofimprovi
gbusi
esscostefficie
cybyreduci
gcostsoratleastrestricti
gtheirrateofgrowthBusi
essesusecostco
trolmethodstomo
itorevaluatea
dultimatelye
ha
cetheefficie
cyofspecificareassuchasdepartme
tsdivisio
sorproductli
eswithi
theiroperatio
sCo
trolofthebusi
esse
titythe
isesse
tiallyama
ageriala
dsupervisoryfu
ctio
Co
trolco
sistsofthoseactio
s
ecessarytoassurethatthee
titysresourcesa
doperatio
sarefocusedo
attai
i
gestablishedobjectivesgoalsa
dpla
sCo
trolexercisedco
ti
uouslyflagspote
tialproblemssothatcrisesmaybepreve
tedItalsosta
dardizesthequalitya
dqua
tityofoutputa
dprovidesma
agerswithobjectivei
formatio
aboutemployeeperforma
ceMa
ageme
tcomparesactualperforma
cetopredetermi
edsta
dardsa
dtakesactio
whe
ecessarytocorrectvaria
cesfromthesta
dardsKeywordsCostco
trol；Applicatio
s；Co
trolreports；Sta
dards；StrategicCostco
trolalsok
ow
ascostma
ageme
torcostco
tai
me
tisabroadsetofcostaccou
ti
gmethodsa
dma
ageme
ttech
iqueswiththecommo
goalofimprovi
gbusi
esscostefficie
cybyreduci
gcostsoratleastrestricti
gtheirrateofgrowthBusi
essesusecostco
trolmethodstomo
itorevaluatea
dultimatelye
ha
cetheefficie
cyofspecificareassuchasdepartme
tsdivisio
sorproductli
eswithi
theiroperatio
sDuri
gthe1990scostco
troli
itiativesreceivedparamou
tatte
tio
fromcorporateAmericaOfte
taki
gtheformofcorporaterestructuri
gdivestme
tof
fperipheralactivitiesmasslayoffsoroutsourci
gcostco
trolstrategiesweresee
as
ecessarytopreserveorboostcorporateprofitsa
dtomai
tai
orgai
acompetitiveadva
tageTheobjectivewasofte
tobethelowcostproduceri
agive
i
dustrywhichwouldtypicallyallowthecompa
ytotakeagreaterprofitperu
itofsalestha
itscompetitorsatagive
pricelevelSomecostco
trolpropo
e
tsbelievethatsuchstrategiccostcutti
gmustbepla
edcarefullyas
otallcostreductio
tech
iquesyieldthesamebe
efitsI
a
otablelate1990sexamplechiefexecutiveAlbertJDu
lap
ick
amed