The role of structural strategic cost management techniques in supporting firms' triple bottom line performance in supply chain context

Abstract EN

Little of previous literature have studied the development in strategic cost management techniques as result of the emergence of the concept of Triple Bottom Line (TBL) performance especially in SC context, this research aims to examine the role of structural strategic cost management techniques in supporting firms' TBL performance in SC context, the research studied the role of Target Costing (TC), Three dimensional concurrent engineering (3DCE), Sustainable supply chain management (SSCM), and Lean manufacturing (LM) in supporting firms' TBL performance.