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Phd Thesis

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Towards a conceptual framework for strategic cost management
- The concept, objectives, and instruments -

Von der Fakultät für Wirtschaftswissenschaften der
Technischen Universität Chemnitz genehmigte Dissertation zur Erlangung des akademischen Grades
Doctor rerum politicarum
(Dr. rer. pol.) vorgelegt von
Ibrahim Abd El Mageed Ali El Kelety

geboren am 11.01.1965 in El Menoufia - Ägypten

eingereicht am:

14. Juni 2006

Gutachter:

Prof. Dr. Uwe Götze
Prof. Dr. Dr. h.c. Jürgen Bloech
Prof. Dr. Peter Schuster

Tag der mündlichen Prüfung:

18. Juli 2006

Acknowledgement
To the Almighty God “ALLAH” Who have granted me all these graces to fulfill this work and Who supported me in all my life. To Him I extend my heartfelt thanks.
It is a pleasure to express my sincere and deepest heartfelt gratitude to my “Doktorvater“
Prof. Dr. Uwe Götze for his kind supervision, continuous encouragement, valuable enthusiastic discussion and unfailing advice throughout the present work, as well as financial support during my latest period of study in Germany. He assisted in all matters, provided solutions to different problems. Prof. Dr. Uwe Götze supported and helped me during my learning period in Germany and writing this thesis. I am very lucky being one of his students.
I would like to express my deep thanks to Prof. Dr. Dr. h.c. Jürgen Bloech - Georg-August
University of Göttingen - for his kind acceptance to act as an examiner. I would also like to express my sincere thanks to Prof. Dr. Peter Schuster - The University of Applied Sciences in Schmalkalden - for his kind acceptance to act as an examiner.
I am extremely grateful to my parents, who did all the best to help me in my education, my sisters and my brothers for their love and support. I am extremely thankful to my wife for her support and encouragement giving me the strength and comfortable atmosphere to finish this

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