The role of strategic management accounting techniques in supporting the cost leadership strategy to achieve the competitiveness of industrial companies

الملخص EN

In light of the need to use scientific Techniques in the modern manufacturing environment, it has become necessary for management accounting to update and develop its techniques, Techniques and tools, to keep pace with the changes and developments taking place in the modern manufacturing environment, by relying on a set of scientific Techniques through which it can contribute Strategic management accounting in achieving the competitiveness of industrial companies is among the vast amount of Techniques recognized in the field of management accounting.

Accordingly, the research dealt with defining the conceptual framework for strategic management accounting with identifying the most important strategic management accounting Techniques through which it can contribute to achieving the competitiveness of industrial companies, as well as clarifying the role of strategic management accounting Techniques in supporting the cost leadership strategy to achieve the competitiveness of industrial companies.