In today's competitive world, three factors: price, quality and time have critical roles in the success of the companies to achieve success in the competition.
Mohammad Mahdi Rounaghi +2 more
doaj +2 more sources
Strategic cost management, contingent factors and performance in services [PDF]
The purpose of this paper is to investigate the relationship between contextual factors identified from contingency-based research, the extent of the use of strategic cost management (SCM) techniques and business performance in services.
Odysseas Pavlatos
doaj +2 more sources
The object of the paper is to study the relationship between management accounting, strategic management accounting and strategic cost management. The Aim is to define each of them based on a systematic literature review of different accounting literatures in strategic management accounting, to emphasize the relation between them. The paper attempts to
Ejona Duçi
openaire +3 more sources
Strategic cost management as instrument for improving competitiveness of agribusiness complex [PDF]
Cost accounting as a segment of an integrated accounting information system by generation of the relevant information provides significant support for both financial and managerial accounting.
Savić Bojan +2 more
doaj +2 more sources
The impact of strategic cost management on the relationship between supply chain practices, top management support and financial performance improvement [PDF]
The present study investigated the role of strategic cost management as a moderating variable on the relationship between supply chain practices, Top Management Support (TMS), and financial performance improvement.
Jaber Ghanbari +3 more
doaj +1 more source
A conceptual framework of quality cost chain in strategic cost management
PurposeThis study aims to discover a practical and effective way to apply the quality cost concept in Strategic Cost Management (SCM) framework. The interaction of preventive, appraisal and failure (PAF) activities in a company's internal value chain ...
Sihar Tigor Benjamin Tambunan
semanticscholar +1 more source
The impact of organizational characteristics on the adoption of contemporary cost management techniques by the textile industry in North Macedonia [PDF]
Research Question: What is the association between the choice of contemporary cost management methods and enterprise and employee characteristics? Motivation: Modern techniques of cost accounting assist strategic management of contemporary organization ...
Dusica Stevcevska Srbinoska +3 more
doaj +1 more source
ORGANIZATIONAL STRUCTURE ENHANCING AIRLINES EFFIECEINCY AMID THE PANDEMIC: LOW-COST CARRIERS IN THAILAND AS A CASE [PDF]
The pandemic of COVID-19 has extreme impact than the intense competitors in airlines industry that never turn up in history. It derailed all airlines’ operations, company’s structure, strategy, and its markets which is highly impact to Thailand’s ...
Kannapat KANKAEW +5 more
doaj +1 more source
Activity-based cost accounting as a tool for strategic company management
A strategic approach to fnancial performance management allows the company to achieve long-term business success. However, to implement this approach, it is necessary to organize an appropriate information system.
G. A. Adamova
doaj +1 more source
Research on Strategic Cost Management of Enterprises Based on Porter’s Value Chain Model
With the increasing competition among enterprises, modern enterprises are facing a complex internal and external situation, which requires enterprises to strictly control their own cost management. The cost management activities of enterprises have great
Shuai Ruan
semanticscholar +1 more source

