Strategic cost management and performance: The case of environmental costs [PDF]
The British Accounting Review, 2016 Abstract Despite recent developments in the stream of research devoted to strategic cost management (SCM), there are limitations found with this research, notably the overemphasis on one component of SCM (executional cost management), the underemphasis on the other component (structural cost management), the insufficiency of links between those two ...
Jean-François Henri +2 more
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The impact of strategic cost management on the relationship between supply chain practices, top management support and financial performance improvement [PDF]
Journal of Applied Research on Industrial Engineering, 2022 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
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The impact of organizational characteristics on the adoption of contemporary cost management techniques by the textile industry in North Macedonia [PDF]
Contabilitate şi Informatică de Gestiune, 2020 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
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ORGANIZATIONAL STRUCTURE ENHANCING AIRLINES EFFIECEINCY AMID THE PANDEMIC: LOW-COST CARRIERS IN THAILAND AS A CASE [PDF]
Geo Journal of Tourism and Geosites, 2021 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
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Future Business Journal, 2021 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
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Strategic cost management, contingent factors and performance in services [PDF]
Contabilitate şi Informatică de Gestiune, 2018 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
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Activity-based cost accounting as a tool for strategic company management
E-Management, 2022 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
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Фінансово-кредитна діяльність: проблеми теорії та практики, 2023 The article presents the results of the study of factors affecting the costs of an enterprise. The main goal of the study is an analysis of cost-generating factors and their systematization to improve the efficiency of enterprise cost management at the ...
Nataliia Radionova +4 more
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The Impact of Strategic Cost Management on Financial Performance with Emphasis on Environmental Costs [PDF]
Muṭāli̒āt-i Mudīriyyat-i Ṣan̒atī, 2018 The purpose of this study is to investigate the impact of two important component of strategic cost management (SCM) (executional cost management and structural cost management) on financial performance.
Mohammad Nazaripour, Fahime Mirzaee
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Methods of Strategic Costing in the Case of Medical Industry Companies
Учёт. Анализ. Аудит, 2019 The article describes the author’s method of strategic calculation in the case of a certain medical industry enterprise and introduces a model of accounting and analytical support for strategic cost management by life-cycle stages using a process ...
D. A. Endovitsky, A. V. Chepulyanis
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