التحليل الاستراتيجي للتكلفة في ظل بيئة التصنيع الحديثة و دعم الميزة التنافسية : دراسة ميدانية

الملخص EN

The modern economic and industrial environment has been affected by continuous change and competition.

This criterion became high challenge for managerial accounting.

These changes in advanced technology environment and competition increased, and the managements would never be required within the information of internal environment, but they need relevant information about the external environment as the satiation of competitors and wishes of customers.

This may however cause changes in the structure of costs and made old systems of costs unable to supply suitable information.

In order to develop the classical systems to measure costs, modern methods were entered to meet the modern environment needs, so that the strategic cost management and analysis were the most important.

The research handles the strategic cost management (SCM) theoretically.

The changes in new economic environment were treated within the requirements of competitive advantage in that environment.

The role of (SCM) in the treatment of that case and the effect in sustaining the competitive advantage on firms were taken into consideration.

The research concluded many results as the variance of opinions according to the activities of work.