مقارنة بين الأسلوب الياباني و الأمريكي في الإدارة الاستراتيجية للتكلفة

Abstract EN

The study aims to compare the Japanese and American method in strategic cost management, by presenting the foundations on which the strategic cost management tools developed in Japan and the United States of America are based.

And to highlight the points of similarity and difference between them, using the descriptive approach to present these tools and the comparative method in order to identify the points of similarity and points of difference.

The study concluded that Japan has developed tools that depend mainly on the participation of individuals in the events of long-term quiet change, while the United States of America depends mostly on radical and strong change, These tools share the goals to be achieved, the most important of which is to meet the needs and requirements of customers, by providing products characterized by high quality and low cost with fast delivery, while they differ in how to achieve this, each one has its own style.