التحليل الاستراتيجي للتكلفة في البيئة الحديثة و دوره في تحسين أداء المنظمة

Abstract EN

Strategic cost analysis is new approach to overcome some of the limitations of traditional cost accounting and to enhance the performance of the company and usefulness to strategic decision-making.

This paper presents a framework to ABC and TC systems to enhance competitive advantage in global markets.

In this era of intense competition on price and quality, strategic cost analysis system plays an important role in improving competitive strategy and to enhance the quality of the decision-making process.